Canada Gazette, Part I, Volume 159, Number 51: Regulations Amending the Single-use Plastics Prohibition Regulations

December 20, 2025

Statutory authority
Canadian Environmental Protection Act, 1999

Sponsoring departments
Department of the Environment
Department of Health

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the Regulations.)

Issues

The Single-use Plastics Prohibition Regulations (the Regulations) were published in 2022 with the objective of preventing plastic pollution that poses a threat of harm to the environment from six categories of single-use plastics (SUPs): checkout bags, cutlery, foodservice ware made from or containing problematic plastics, ring carriers, stir sticks and, with some exceptions to ensure access for people who need them, straws. Domestic market prohibitions on manufacture, import and sale for those SUPs came into effect on a staggered timeline between 2022 and 2024, and remain effective at achieving the Regulations’ stated objective.

A prohibition on manufacture, import and sale of these SUPs for the purpose of export (the prohibition on export) came into force on December 20, 2025, at a time when tariffs and global supply chain challenges are creating significant pressure on the domestic economy. The prohibition on export will not fulfil an environmental objective commensurate to its economic impact. Specifically, restricting access to economic opportunities in the global markets for these SUPs adversely impacts a segment of Canadian business activity by displacing domestic producers in favour of other competitors in the global marketplace and could result in the transfer of associated production, investment and employment opportunities abroad without significantly contributing to reductions in plastic pollution domestically or abroad. The prohibition on export is not required to ensure that the Regulations effectively protect the environment from the harms of plastic pollution.

Objective

The objective of the proposed Regulations Amending the Single-use Plastics Prohibition Regulations (the proposed Amendments) is to allow the manufacture, import and sale for the purpose of export of six categories of SUPs, while ensuring that the Regulations continue to effectively protect the environment from the harms of plastic pollution.

Description

Upon their registration, the proposed Amendments would remove the prohibition on manufacture, import and sale for the purpose of export applied to checkout bags, cutlery, foodservice ware made from or containing problematic plastics, ring carriers, stir sticks and straws. The proposed Amendments would not change the record-keeping requirements in the Regulations, which set out that anyone who manufactures, imports or sells any of these six categories of SUPs for the purpose of export is required to keep a record proving their export (i.e. proof that the SUP was not produced for the domestic market) for a period of five years, for retrieval upon request by the Department of the Environment (the Department).

Regulatory development

Consultation

Consultation for the prohibition on export, among other features of the Regulations, occurred during the 70-day public comment period following publication of the draft Regulations in the Canada Gazette, Part I, on December 25, 2021. Environmental non-governmental organizations (ENGOs) and some private citizens provided written comments on the marked absence of a prohibition on exports in the draft Regulations. They argued that prohibiting the six categories of SUPs in the domestic market but allowing them to enter non-domestic markets was contrary to the regulatory objective and incongruent with the Government of Canada’s international commitments to limit global plastic pollution. When the Department raised the potential to include a prohibition on export in the final version of the Regulations, industry stakeholders expressed their views (on this and several other topics) via 29 virtual stakeholder meetings held in early 2022. Several argued that a large portion of the industry’s sales were attributable to exports, and that a prohibition on export would result in economic harms such as stranded assets, job losses and facility closures. Many pointed out how prohibiting export would not reduce global plastic pollution, as increased foreign supply would be expected to fill the market gap. Some suggested that negative economic impacts to industry could be minimized by providing three to five years of lead-time before bringing the prohibition on export into force. Having considered the feedback heard from ENGOs, the public and industry stakeholders during that time, a prohibition on export with three and a half years of lead-time was added in the final version of the Regulations published in the Canada Gazette, Part II, on June 22, 2022.

Between 2023 and 2025, the Department received written communications from five small to large industry stakeholders outlining ongoing concerns with the prohibition on export for the six categories of SUPs. The concerns expressed in these communications focused on the scale of current Canadian business activities that would no longer be allowed to continue once the prohibition on export comes into effect, citing job losses and lost market shares to foreign suppliers.

On October 20, 2025, the Minister of the Environment announced that the Government of Canada “determined it will no longer pursue the implementation of the single-use plastics export ban” considering the “current policy landscape, global trade conditions and domestic economic challenges […] at a time of ongoing economic uncertainty, shifting supply chains and increased trade pressures.” The Department sought stakeholder reactions to this announcement from relevant industry associations (e.g. Canadian Manufacturers & Exporters; Food, Health & Consumer Products of Canada; the Canadian Beverage Association; Chemistry Industry Association of Canada and the Retail Council of Canada), individual industry stakeholders affected by the export prohibition, as well as from ENGOs that previously engaged with the development of the Regulations.

Reactions to the announcement shared with the Department have been mixed. Both industry representatives and ENGOs concur that the current political and economic context is different than it was when the Regulations were published in 2022. They both recognize that the Amendments would not change the domestic market prohibitions, which they see as effective at reducing plastic pollution. Industry associations support the proposal, with some individual companies expressing relief at the announcement, but at least one stating the Amendments would come too late, as they were already in the process of winding down export activities. ENGOs expressed the view that the coming into force of the prohibition on export should be delayed, rather than repealed, since repeal would signal that Canada is stepping away from its ambitions.

Given that the proposed Amendments would not impact the prevalence of plastic pollution domestically or abroad, the proposal to repeal the prohibition on export is being retained.

Indigenous engagement, consultation and modern treaty obligations

Engagement with Indigenous peoples occurred throughout the development of the Regulations. Increased levels of plastic pollution in Indigenous communities is an ongoing concern. No input was received regarding the manufacture, import, and export of SUPs.

Following the completion of the assessment of modern treaty implications in accordance with the Cabinet Directive on the Federal Approach to Modern Treaty Implementation, the Department did not identify impacts on potential or established Indigenous or treaty rights, which are recognized and affirmed in section 35 of the Constitution Act, 1982. The Department did not undertake specific Indigenous engagement in relation to the proposal or this assessment.

The United Nations Declaration on the Rights of Indigenous Peoples (UN Declaration) is an international human rights instrument that sets out minimum standards for the survival, dignity, and well-being of Indigenous peoples. The Government of Canada is committed to taking effective measures, including legislative and policy measures, in consultation and cooperation with Indigenous peoples, to achieve the objectives of the UN Declaration. This regulatory proposal is not anticipated to intersect with the rights affirmed in the UN Declaration, since the gender-based analysis plus indicated that no one group would be disproportionately impacted.

The Department will provide additional opportunities for Indigenous engagement and participation in decision-making related to these proposed Amendments through the Canada Gazette, Part I, consultation period.

Instrument choice

Taking into account the protection of the environment and global pressures such as tariffs and supply chain challenges across Canadian industries, two potential options were considered: status quo or regulatory amendments to repeal the prohibition on export.

Under status quo, the prohibition on export for the six categories of SUPs would remain indefinitely since its coming into force on December 20, 2025. This option considered fairness principles, acknowledging that some businesses may have already undertaken early action (including disinvestment) in anticipation of the prohibition on export coming into force. However, this option would fail to address the foreseeable economic harms communicated to the Department by industry while having no significant impact on plastic pollution reduction.

Alternatively, regulatory amendments to repeal the prohibition on export for the six categories of SUPs would address these economic harms by re-establishing Canadian businesses’ access to the global market opportunities associated with these goods. Pursuing regulatory amendments is the only viable instrument available to remove the prohibition on exports under the Regulations.

Regulatory analysis

Benefits and costs

Benefits

By removing the prohibition on export for the six categories of SUPs, the proposed Amendments would restore Canadian businesses’ access to economic opportunities in the international markets for these products. Removing this regulatory barrier would help re-establish economic opportunities curtailed under the prohibition, particularly within the highly trade-exposed plastic product manufacturing sector (NAICS 3261), which generated $35 billion in total revenue and supported approximately 85 000 jobs nationwide in 2023. The sector is deeply integrated within North American supply chains, with roughly 94% of Canada’s $14.9 billion in plastics exports in 2023 destined for the United States (US).

The importance of retaining export markets for the six categories of SUPs can be understood by examining trade-exposure indicators on a subset of product categories within the plastic product manufacturing sector (encompassing SUPs, among other products), as presented in the table below.

Table: Trade exposure for relevant products within the plastic product manufacturing sector (2021)
Source: Statistics Canada Supply and Use Table (2021 is the most recent year of data available) Note: The proportion of imports designated for re-export is not known.
Identified SUPs Product category (and product code within NAICS 3261) assumed to contain identified SUPs Export rate Import rate Total trade exposure
Checkout bags Plastic bags (MPG326101) 33% 34% 67%
Ring carriers Plastic films and non-rigid sheets (MPG326102) 35% 42% 77%
Certain foodservice ware made from or containing problematic plastics Foam products (except for construction) [MPG326105] 16% 31% 47%
Certain foodservice ware made from or containing problematic plastics, cutlery, stir sticks, straws Other plastic products (MPG326109) 35% 49% 84%

Trade exposure, defined as the sum of export and import rates, measures the degree to which an industry depends on international trade for their inputs and outputs. High trade exposure indicates strong integration with international supply chains, implying that any restrictions on trade could have significant impacts on production costs, market access and competitiveness. As seen in the table, export rates across four plastic product categories (encompassing the six categories of SUPs) in 2021 varied from 16% to 35%, while import rates were typically higher, resulting in high trade exposures (67% to 84%) for all product categories except foam. Given that this data predates the domestic market prohibitions, the extent to which such goods rely on trade to achieve efficient scale will have only increased. Prohibiting import for re-export also risks disrupting established supply chains for producers of goods that incorporate SUPs into their designs (e.g. an imported SUP straw appended to a domestically produced beverage box for export). Exacerbated by high trade exposure, the prohibition on export for the six categories of SUPs displaces Canadian producers in favour of other competitors in the global marketplace and could result in the transfer of production, investment and associated employment opportunities abroad, without inducing a clear reduction in the prevalence of global plastic pollution and plastic waste.

Since the Regulations were enacted, many producers have diversified toward paper, fibre or other compostable substitutes to SUPs for the domestic market. However, as of November 2025, a significant number of producers who had yet to fully convert (of which the majority would be considered small businesses) retained capacity and tooling for product lines that are impacted by the prohibition on export. For businesses in this position, the proposed Amendments would minimize the economic losses associated with stranded assets and shuttered business lines. Re-establishing access to export markets would support ongoing operations, help retain skilled labour and help sustain production volumes, which is likely to improve cost efficiency across both legacy and potential new product lines. As a result, the proposed Amendments would re-enable the leveraging of existing export capacity for firms that do not intend to fully transition to substitutes and could also support financial stability for firms that are still in the process of completing their transitions to substitute materials.

Impacts to specific segments of manufacturers, importers and Canadian workers are explored in greater detail in the “Distributional analysis” section.

Costs

The proposed Amendments would not impose any compliance costs on industry or people in Canada and are not expected to have any adverse impact on Canadian producers of substitute products to SUPs. Under the proposed Amendments, businesses that export any of the six categories of SUPs would be required to keep a record for a period of five years (such as an invoice, contract, or bill of lading) of the information and supporting documents establishing that the item has been, or will be, exported. While the collection of these commonplace records is not expected to generate an incremental administrative burden (since they would be collected by industry irrespective of the proposed Amendments), the retrieval and provision of this information to the Department upon request would. Using the labour assumptions presented in the “One-for-one rule” section, the total incremental administrative cost to exporters is estimated at $27,303 (2024 dollars discounted to base year 2026 using a 3% discount rate) over a 10-year analytical period from 2026 to 2035.

Incremental government costs are expected to be negligible. The Regulatory Impact Analysis Statement (RIAS) for the Regulations detailed that the Department’s enforcement officers will conduct ongoing inspections related to ensuring that plastic items in the six categories that are manufactured, imported or sold in the domestic market meet the criteria for reusable rather than single-use. Under the proposed Amendments, incremental enforcement activities related to ensuring that the six categories of SUPs are or will be exported would be wrapped into such existing enforcement activities.

The proposed Amendments are not expected to impact the prevalence of plastic pollution and plastic waste domestically or abroad. For the domestic environment, while it is possible that some fraction of SUPs that are manufactured or imported for the purpose of export may end up as plastic pollution in Canada (e.g. if these items are littered near transnational waters or accidentally released into the environment while manufacturing or shipping), such potential for incremental pollution is expected to be negligible. For the environment outside Canada, given that the market for SUPs is global, relatively non-differentiated and highly competitive, global demand is expected to be satisfiable by a wide array of global suppliers. In the absence of the proposed Amendments, any foreign market that used to satisfy demand by importing Canadian goods would instead source equivalent goods from other suppliers in their own domestic market, or abroad. Irrespective of whether Canadian businesses are permitted to export the six categories of SUPs, foreign consumption/use patterns (which correlate to the overall prevalence of plastic pollution and plastic waste in those environments) are not expected to change. Therefore, the proposed Amendments are not expected to impact the baseline prevalence of plastic pollution and plastic waste in the environment outside Canada.

Distributional analysis

Manufacturers of the six categories of SUPs

When developing the RIAS for the Regulations in 2021, the Department identified 112 unique businesses potentially manufacturing at least one of the six categories of SUPs. Under the Regulations, the prohibition on manufacture for domestic sale is in force across all items and the prohibition on manufacture for export came into force on December 20, 2025. Accordingly, while most manufacturers were expected to have shifted away from manufacturing the six categories of SUPs since publication of the Regulations, others were expected to still be producing for export up to December 20, 2025.

The RIAS for the Regulations quantified the value of the domestic market for the six categories of SUPs in terms of end-use consumer demand. Due to data limitations, that RIAS did not establish or estimate the value of domestic production, nor the value of domestic production for export. The total value of manufacturing for the six categories of SUPs for export was (and remains) unknown. In light of those limitations, the RIAS for the Regulations acknowledged incremental losses to manufacturers through a measure of forgone profit opportunity incurred as manufacturers transitioned assets to other productive uses in the economy. Assuming a 40% export rate for domestic production, an average profit margin of 15%, and a five-year time horizon to linearly phase out losses, the RIAS for the Regulations estimated that the prohibition on export would result in $69 million (2021 dollars, discounted to base year 2022 at 3%) in forgone profit opportunity for manufacturers of the six categories of SUPs. By removing the prohibition on export, the proposed Amendments would re-establish profit opportunities curtailed under the Regulations. The incremental value of such opportunities may be higher or lower than the $69 million previously estimated, as the baseline conditions (including the assumption that assets would transition to other productive uses in the economy rather than transfer abroad) are different now than they were when the analysis was originally conducted.

To gain insight on how specific segments of manufacturers may be impacted by the proposed Amendments, an Internet scan covering business registry data, Dun & Bradstreet analytics and company websites on the 112 businesses was undertaken. Results of the scan suggest that, as of November 2025, up to 49 of the 112 businesses (44%) may still be manufacturing at least one of the six categories of SUPs. These businesses would be the direct beneficiaries of the proposed Amendments. Upon registration of the proposed Amendments, these businesses would be permitted to re-engage in the export of the six categories of SUPs, thereby limiting the losses that would have otherwise been associated with permanent discontinuation of product lines or facility closures in the absence of the proposed Amendments.

The same Internet scan suggests that, since 2021, at least 54 of the 112 businesses (48%) have already shifted away from manufacturing the six categories of SUPs and could potentially benefit from the proposed Amendments. Upon registration of the proposed Amendments, these businesses would be permitted to expand their product lines to manufacture any of the six categories of SUPs for export. These businesses may have shifted away from manufacturing the six categories of SUPs for a variety of reasons, including reduced domestic market opportunities, early action in anticipation of the prohibition on export, uncertain tariff structures, or broader long-term considerations to their business’ product portfolio.

In addition, since 2021, 9 of the 112 businesses (8%) appear to have been acquired or shut down and are therefore unlikely to benefit from the proposed Amendments. As with those that have shifted away from manufacturing the six categories of SUPs, these businesses may have shut down for a variety of reasons.

Importers of the six categories of SUPs, including those that import SUPs for inclusion into a different final good for export

When developing the RIAS for the Regulations in 2021, the Department identified 128 unique businesses that may have been importing any of the six categories of SUPs. Under the Regulations, the prohibition on import for domestic sale is in force across all items and the prohibition on import for re-export came into force on December 20, 2025. That RIAS indicated that “the impact of the Regulations on [importers] will be minimal, as these businesses could switch supply lines to import single-use (or reusable) substitutes that comply with the Regulations.” For any of these 128 businesses that may have been importing the six SUPs for the purpose of export up until December 20, 2025, the benefit of the proposed Amendments would be minimal for the same logic laid out above.

However, the 128 businesses identified were assumed to be businesses that buy and sell bulk units of the six categories of SUPs as goods in and of themselves (e.g. packages of SUP spoons or packages of SUP straws). Information provided to the Department by certain stakeholders highlights the extent to which the prohibition on export set out in the Regulations also impacts Canadian producers of final goods that import any of the six categories SUPs as an appendage to their product designated for export (e.g. a SUP straw affixed to a domestically produced beverage box, or a SUP spoon affixed to a domestically produced dessert cup). These producers cannot pivot to exporting products with single-use substitutes, because they must adhere to the specific product demands of the receiving foreign market to retain that line of business. While the number of businesses in this situation is unknown (as they were not originally counted in the list of 128 importers), they would also directly benefit from the proposed Amendments.

Workers in Canada

The companies that expressed concerns to the Department between 2023 and 2025 regarding the prohibition on export have several production facilities across the country that produce a variety of goods. Without the proposed Amendments, some amount of labour associated with the proportion of those facilities’ product lines that previously made SUPs for export would be displaced elsewhere in the economy. This subset of workers in Canada would benefit from the proposed Amendments in terms of avoided stress and financial implications of such a transition.

Small business lens

Based on an Internet scan conducted in November 2025 covering business registry data, Dun & Bradstreet analytics and company web sites, 82% of the 49 manufacturers that appear to retain capacity and tooling for product lines impacted by the prohibition on export would be considered small businesses under the Policy on Limiting Regulatory Burden on Business (i.e. fewer than 100 employees or less than $5 million in annual gross revenues). In addition, at least one of the industry stakeholders who provided written concerns to the Department between 2023 and 2025 is a small business. Therefore, the proposed Amendments are expected to have a positive impact on small businesses.

No additional flexibility is provided to small businesses, because the proposed Amendments are relieving in nature. Any costs carried by small businesses to retrieve records are expected to be small.

One-for-one rule

Upon registration, the proposed Amendments would render businesses exporting any of the six categories of SUPs subject to the record-keeping requirements specified in the Regulations, whereas, without the proposed Amendments, such record-keeping ended indefinitely with the prohibition on export. Assuming an individual in the job category “administrative and financial supervisors and administrative occupations” (wage rate $31.04 including overhead) would take four hours to retrieve and present manufacturing records, or two hours to retrieve and present importing records and, assuming a total of 26 requests for record retrieval per year, the proposed Amendments would result in annualized incremental administrative costs of $939, or an average of $36 per business. As per the Red Tape Reduction Act, administrative burden is assessed over a period of 10 years starting in the year of registration, and all values listed in this section are presented in 2012 dollars, discounted to base year 2012 using a 7% discount rate.

Regulatory cooperation and alignment

The United States (Canada’s predominant export market for SUPs) does not regulate SUPs at the federal level, though some state and local governments have prohibited specific items such as SUP checkout bags or SUP straws. The European Union has comprehensive regulations, including prohibitions, on a variety of SUPs for domestic consumption but allows those products to be exported. Therefore, the proposed Amendments removing the prohibition on export would move Canada into closer alignment with the regulatory treatment of SUPs abroad.

International obligations

While the proposed Amendments would affect goods that are internationally traded under the Canada-United States-Mexico Agreement and World Trade Organization agreements, they would not have any direct implications on these agreements.

Alongside France, Germany, Italy, the United Kingdom and the European Union, Canada is a co-adoptee of the 2018 Ocean Plastics Charter, which takes a resource-efficient and life cycle approach to plastics stewardship on land and at sea to address the harms of plastic pollution and plastic waste. Adding the prohibition on exports for the six categories of SUPs to the Regulations was initially pursued in alignment with this objective. The proposed Amendments would not impact the prevalence of plastic pollution and plastic waste in the global environment, and Canada remains committed to preventing plastic pollution around the world, including under the Ocean Plastics Charter.

Canada continues to play an active and leadership role in the ongoing negotiations to develop a global treaty on plastic pollution. Canada remains committed to working with others to develop an ambitious, effective and fit-for-purpose treaty that addresses the full life cycle of plastics and provides a path forward to end plastic pollution and protect the environment and human health from its impacts. The negotiation process remains ongoing and, as a result, there have not yet been any established measures or obligations for Canada.

Effects on the environment

In accordance with the Cabinet Directive on Strategic Environmental and Economic Assessment (SEEA Directive), a preliminary scan concluded that a SEEA is not required, as the proposed Amendments would not have any important environmental effects domestically or abroad.

The right to a healthy environment and non-regression

The Government of Canada has a duty, in the administration of the Canadian Environmental Protection Act, 1999 (CEPA), to protect the right to a healthy environment as provided for under CEPA, subject to reasonable limits. An implementation framework sets out considerations to protect this right and uphold the principles described in the framework. The proposed Amendments would maintain the Regulations’ contributions to an environment that is protected from harmful substances, as the domestic market prohibitions would remain in effect and continue to deliver environmental benefits in terms of plastic pollution prevention. The proposed Amendments were informed by the best available evidence, taking the “economic” and “environmental” framework factors into consideration. In this RIAS, a description of the consideration of the economic factor is provided in the “Consultation” section, and a description of the consideration of the environmental factor is provided in the “Benefits and costs” section. The Department also considered other elements of the framework, including the non-regression principle. The Department analyzed the potential for the proposed Amendments to lead to a decrease in the level of environmental protection and concluded that the proposed Amendments are not expected to impact the prevalence of plastic pollution and plastic waste in the environment inside or outside Canada.

Gender-based analysis plus (GBA+)

The proposed Amendments to remove the prohibition on export for the six categories of SUPs would not lead to disproportionate impacts on any particular societal groups.

Implementation, compliance and enforcement, and service standards

Implementation

The proposed Amendments would come into force upon registration. Implementation activities would consist of updating the compliance promotion materials for the Regulations (e.g. guidance documents, fact sheets), informing the regulated community of the proposed Amendments and answering questions.

Compliance and enforcement

The proposed Amendments would be made pursuant to section 93 of CEPA. When verifying compliance with the amended Regulations, enforcement officers would apply the Compliance and Enforcement Policy for the Canadian Environmental Protection Act, 1999 (the Policy), which sets out the range of possible enforcement responses to alleged violations. Following an inspection or investigation, should an enforcement officer discover an alleged violation, they would select the appropriate enforcement action based on the Policy.

Contacts

Matthew Watkinson
Executive Director
Regulatory Analysis and Valuation Division
Department of the Environment
351 Saint-Joseph Boulevard
Gatineau, Quebec
K1A 0H3
Email: ravd-darv@ec.gc.ca

Matt LeBrun
Director
Plastics Regulatory Affairs Division
Department of the Environment
351 Saint-Joseph Boulevard
Gatineau, Quebec
K1A 0H3
Email: PlastiquesUU-SUPlastics@ec.gc.ca

PROPOSED REGULATORY TEXT

Notice is given, under subsection 332(1)footnote a of the Canadian Environmental Protection Act, 1999 footnote b, that the Governor in Council proposes to make the annexed Regulations Amending the Single-use Plastics Prohibition Regulations under subsection 93(1)footnote c of that Act.

Any person may, within 70 days after the date of publication of this notice, file with the Minister of the Environment comments with respect to the proposed Regulations or, within 60 days after the date of publication of this notice, file with the Minister a notice of objection requesting that a board of review be established under section 333footnote d of that Act and stating the reasons for the objection. Persons filing comments are strongly encouraged to use the online commenting feature that is available on the Canada Gazette website. Persons filing comments by any other means, and persons filing a notice of objection, should cite the Canada Gazette, Part I, and the date of publication of this notice, and send the comments or notice of objection to Matt LeBrun, Director, Plastics Regulatory Affairs Division, Department of the Environment, 351 Saint-Joseph Boulevard, Gatineau, Quebec K1A 0H3 (email: PlastiquesUU-SUPlastics@ec.gc.ca).

A person who provides information to the Minister of the Environment may submit with the information a request for confidentiality under subsection 313(1)footnote e of that Act. The request for confidentiality must be submitted with reasons in accordance with subsection 313(2)footnote f of the Act.

Ottawa, December 15, 2025

Janna Rinaldi
Acting Assistant Clerk of the Privy Council

Regulations Amending the Single-use Plastics Prohibition Regulations

Amendment

1 Section 2 of the Single-use Plastics Prohibition Regulations footnote 1 is amended by adding the following after subsection (1):

Export

(2) Subject to sections 8 and 9, these Regulations do not apply in respect of plastic manufactured items referred to in section 1 that are manufactured, imported or sold for the purpose of export.

Coming into Force

2 These Regulations come into force on the day on which they are registered.

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