Registering for the vaping stamping regime
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The following persons are required to affix vaping excise stamps to packaged vaping products intended for the Canadian duty-paid market:
- Vaping product licensees who package vaping products
- Vaping product licensees who import packaged vaping products
- Vaping prescribed persons who import packaged vaping products
The following vaping products are not required to be stamped:
- Vaping product drugs that have been assigned a Drug Identification Number under the Food and Drug Regulations
- Vaping products intended for export
- Vaping products intended to be sold to an accredited representative
Products intended for export or for sale to an accredited representative must immediately be marked as per the Stamping and Marking of Tobacco, Cannabis, and Vaping Product Regulations , and entered into an excise warehouse.
For information on applying for an excise warehouse licence, see Applying for a vaping product licence.
The vaping excise stamp must be affixed to the products at the time of packaging or prior to importation.
Purpose of the vaping stamping regime
The vaping stamping regime:
- shows that the product was produced legally and that applicable duties were paid
- allows law enforcement agencies, retailers, and consumers to identify counterfeit and contraband products
Placement of the vaping excise stamps on the packaging
The placement of the vaping excise stamp on the package must meet all the following requirements. The stamp must:
- be in a conspicuous place on the package
- seal the package
- remain affixed after the package is opened
- not interfere with the stamp’s security features
- not obstruct information required by an Act of Parliament – such as labelling requirements from Health Canada
A vaping product is considered packaged when it is packaged in the smallest package (including any outer wrapper, package, box, or other container) in which it is sold to the consumer.
Who must register
Under the amendments to the Excise Act, 2001, you must register for the vaping stamping regime if you are:
- the last vaping product licensee who packages the vaping product for final retail sale into the Canadian duty-paid market
- a vaping product licensee who imports packaged vaping products intended for sale into the Canadian duty-paid market
- a vaping prescribed person registered to get vaping excise stamps in order to import packaged vaping products into the Canadian duty-paid market.
You do not have to register if you are:
- a vaping product licensee who only packages vaping products for export out of Canada
- a vaping product licensee who only packages vaping product drugs
- a vaping product licensee who only packages vaping products to be sold to an accredited representative
- a vaping product licensee who does not package vaping products into the smallest package in which it is sold to the consumer
You can register for the vaping stamping regime at the same time as you apply for a vaping product licence or vaping prescribed person registration under the Excise Act, 2001.
How to register
You can register for the vaping stamping regime by using Form L601, Registration for Vaping Stamping Regime.
After you register
We will review your registration to determine if you are eligible for the vaping stamping regime based on the information provided on your Form L601. We may contact you if we need more information.
We will send you a letter by mail to confirm your registration and provide instructions on how to purchase stamps. The CRA has the authority to issue and limit the number of vaping excise stamps purchased.
Order process for the vaping excise stamps
After a person has been registered for the vaping stamping regime, the order process is as follows:
- stamp orders are placed through the on-line excise stamp ordering system
- CRA reviews the stamp orders
- the stamp provider processes the order and arranges secure delivery of the stamps (cost of delivery and applicable insurance is borne by the stamp purchaser)
- the stamp purchaser acknowledges receipt of all stamps delivered
Your responsibilities as someone registered for the vaping stamping regime
Your responsibilities once registered for the vaping stamping regime are:
- affix a vaping excise stamp to the vaping products at the time of packaging or prior to importation of packaged vaping products
- report on your inventory of stamps either on Form B600, Vaping Duty and Information Return (for vaping product licensees) or on Form B601, Vaping Information Return – Prescribed Person
- keep all your supporting documents for 6 years to support the use and destruction of stamps
Penalties may apply on vaping excise stamps that are unaccounted for.
If you have further questions, contact your regional excise duty office. For the contact information of the regional excise duty offices: Contact Information – Excise Duty, Excise Taxes, Fuel Charge, and Air Travellers Security Charge.
You may email questions to email@example.com or call 1-866-330-3304.
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