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Customs By-Laws 2023
68Paper for use in the manufacture of flip-top cigarette packaging (item 48)
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68 Paper for use in the manufacture of flip-top cigarette packaging (item 48)
By-law (1) This section may be cited as Customs By‑law No. 2300073. Prescribed goods (2) For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security.