Tobacco markings notice for manufacturers, wholesalers, importers and tear tape manufacturers: tax bulletin 5092

Information for manufacturers, wholesalers, importers and tear tape manufacturers on the new marking requirements for packages of cigarettes and packages of fine-cut tobacco products manufactured in or imported into the tax-paid market in Nova Scotia.

This tax information bulletin outlines the marking requirements for packages of cigarettes and packages of fine-cut tobacco products manufactured in or imported into the tax-paid market.

Information includes:

• what the new stamp looks like
• rules during the transition between old stamps and new stamps
• what to do with unused Nova Scotia imported tobacco stamps
• where to order the new Nova Scotia stamp
• stamping regime for cartons and cases
• requirements for record keeping for tobacco manufacturers, wholesalers and importers
• administrative penalty for stamps that are unaccounted for