| 000 | 00000nam 2200000zi 4500 |
| 001 | 9.955289 |
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| 003 | CaOODSP |
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| 005 | 20250912155206 |
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| 006 | m o d f |
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| 007 | cr cn||||||||| |
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| 008 | 250912e20250625onca ob f000 0 eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv55-8/18-3-2-2025E-PDF |
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| 245 | 00|aExcise duty framework for vaping products. |
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| 250 | |a[June 25, 2025 edition]. |
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| 264 | 1|aOttawa : |bCanada Border Services Agency = Agence des services frontaliers du Canada, |cJune 25, 2025. |
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| 300 | |a1 online resource (24 unnumbered pages) : |billustrations. |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 490 | 1 |aMemorandum, |x2369-2391 ; |vD18-3-2 |
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| 500 | |aCaption title. |
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| 500 | |aIssued also in French under title: Cadre de droits d'accise sur les produits de vapotage. |
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| 500 | |a"Superseded D memoranda D18-3-2 dated February 7, 2025." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"This memorandum provides information concerning the administration and enforcement of the excise duty framework for vaping products under the Excise Act, 2001 and under the Customs Act (the act)"--Page [1]. |
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| 650 | 0|aVaping|xLaw and legislation|zCanada. |
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| 650 | 0|aElectronic cigarettes|xTaxation|zCanada. |
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| 710 | 2 |aCanada Border Services Agency, |eissuing body. |
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| 775 | 08|tCadre de droits d'accise sur les produits de vapotage.|w(CaOODSP)9.955293 |
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| 795 | |tExcise duty framework for vaping products.|b[January 30, 2024 edition]|w(CaOODSP)9.937160 |
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| 830 | #0|aMemorandum (Canada Border Services Agency)|x2369-2391 ; |vD18-3-2.|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s1.19 MB|uhttps://publications.gc.ca/collections/collection_2025/asfc-cbsa/Rv55-8-18-3-2-2025-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html |
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