In regards to questions about the importation of tobacco products into Canada, the Tobacco Control Program recommends you familiarize yourself with the following:
Tobacco Act - the act which regulates all aspects of tobacco including the manufacture, sale, labelling and promotion. This act is the key component for Health Canada and is the basis for all the associated regulations. While there are numerous regulations you need to read about, the primary ones to look at are:
For the above information and more, on the Tobacco Control Program, please visit:
Go Smokefree (www.gosmokefree.gc.ca)
Tobacco Control Act - the act which regulates all aspects of retail sales of tobacco and smoke free areas in BC.
BC Provincial Tobacco Tax may apply.
For retail sale of tobacco products, you may require a Tobacco Retail Authorization (TRA) Certificate.
If you have tobacco products for retail sale, you may be subject to regulations set out by the local Health Authority. (See the Ministry of Health website for links to the individual Health Authorities)
Duty and taxes may be applicable on your shipments of tobacco products.
When importing tobacco products into Canada, you will be required to declare the goods to CBSA.
Taxes may be required on tobacco products in Canada and collected by CRA (including Excise Tax & GST).