Vaping Product Marking Requirements

Excise Duty Notice EDN83

September 2022

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Act, 2001. In addition, all references to the “Regulations” are to the Stamping and Marking of Tobacco, Cannabis, and Vaping Products Regulations. The information in this publication does not replace the law found in the Act and its regulations.

If this information does not completely address your particular situation, you may refer to the Act or relevant regulation, or contact your CRA regional excise office for additional information. The offices are listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge.

Table of Contents

• Overview
• Definitions
• Application of the marking requirements
• Marking requirements
  • Vaping products manufactured in Canada
  • Vaping products manufactured outside Canada

Overview

The Canada Revenue Agency is responsible for administering and enforcing the excise duty framework for vaping products included in the Excise Act, 2001. Vaping products intended to be sold in the duty-paid market are subject to the stamping requirements outlined in EDN80 – Overview of Vaping Excise Stamps. Vaping products that will not be entering the duty-paid market because they are intended for export or to be sold to an accredited representative, must be marked and generally entered into an excise warehouse.

Definitions

The following terms, defined under the Act or Regulations, are used in this notice:

Container, in respect of a vaping product, means a wrapper, package, carton, box, crate, bottle, vial or other container that contains the vaping product.

Export means export from Canada.

Manufacture includes, in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. It does not include stamping a vaping product.

Packaged means that the vaping product is packaged in the smallest package, including any outer wrapper, package, box or other container, in which it is sold to the consumer.

Person means an individual, a corporation, a partnership, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind.

Stamped, in respect of a vaping product, means that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that vaping duty has been paid.

Vaping product marking means prescribed information that is required under this Act to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped.

Application of the marking requirements

As per subsection 158.5(1), all vaping products entering an excise warehouse must have markings printed on, or affixed to, the containers.

Effective October 1, 2022, subsection 158.5(2) will require that containers of imported vaping products also have markings printed on or affixed to them when they are delivered to an accredited representative or a customs bonded warehouse.

Marking requirements

Vaping products manufactured in Canada

Schedule 7 of the Regulations specifies the marking to be used for containers of vaping products manufactured in Canada and entering an excise warehouse. The bilingual vaping marking is as follows:

NOT FOR SALE
VENTE INTERDITE
IN/AU CANADA

The marking must be printed on or affixed to the container of vaping products in a conspicuous manner and in accordance with the specifications set out in Schedule 7.

The container marking specifications for vaping products manufactured in Canada are:

• Background colour: Light blue
• Text colour: Process black 100%
• Text font: Helvetica, minimum 8 point
• Size: Minimum 7 cm x 19 cm

If a container is too small to carry a marking of the size 7 cm x 19 cm, the size specification mentioned above does not apply.

Vaping products manufactured outside Canada

Schedule 8 of the Regulations specifies the marking to be used for vaping products manufactured outside Canada and intended for delivery to an excise warehouse, an accredited representative or a customs bonded warehouse. The bilingual vaping marking is as follows:

DUTY NOT PAID
CANADA
DROIT NON ACQUITTÉ

The marking must be printed on or affixed to the container of vaping products, in a conspicuous manner and in accordance with the specifications set out in Schedule 8.

The container marking specifications for vaping products manufactured outside Canada are:

• Text colour: Process black 100%
• Text font: Helvetica, minimum 36 point
• Size: minimum 7 cm x 19 cm
• Border: minimum 1.5 point

If a container is too small to carry a marking of the size 7 cm x 19 cm, the size specification mentioned above does not apply.

Further information