Electronic Heated Tobacco Products Remission Order: SOR/2023-42

Canada Gazette, Part II, Volume 157, Number 7

SOR/2023-42 March 9, 2023


P.C. 2023-187 March 9, 2023

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Electronic Heated Tobacco Products Remission Order under section 115footnote a of the Customs Tariff footnote b.

Electronic Heated Tobacco Products Remission Order

Definition of goods

1 In this Order, goods means goods that, on the date of their importation, were classified under tariff item No. 2404.11.00 in the List of Tariff Provisions as it read on January 1, 2022, but that would have been classified under tariff item No. 2403.99.90 had they been imported on December 31, 2021.


2 Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that were imported during the period beginning on January 1, 2022 and ending on the day before the day on which this Order comes into force, in an amount equal to the difference between


3 Remission is granted on condition that a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation of the goods.

Coming into force

4 This Order comes into force on the day on which it is registered.

N.B. The Regulatory Impact Analysis Statement for this Order appears following SOR/2023-41, Order Amending the Schedule to the Customs Tariff, 2022-2.