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Memorandum D18-2-1
Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products
2000-03-21:
- The Canada Customs and Revenue Agency has reinstated this Memorandum.
- It provides updated terminology pertaining to the tobacco industry.
- In addition, it outlines the procedures for the return of Canadian manufactured tobacco products.
- You will find in Appendix D a list of contacts for Health Canada.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (29 Kb) [help with PDF files]
Last modified: 2000-03-21
Summary
This memorandum describes the packaging, stamping and labelling requirements and procedures for weighing imported tobacco products when determining customs duties. It also outlines the procedures to be followed for the return of Canadian manufactured tobacco products.
References
| Issuing office | Entry Accounting and Adjustment Policy, Operational Policy and Coordination Directorate |
| Headquarters file | 4822-8, 7605-0, 8100-5 |
| Legislative references | Excise Act, subsection 203(1) and section 204 |
| Other references | N/A |
| Superseded memoranda D | Circular ED 209-2 |
