Do I need a licence to import and/or export tobacco into/out of Ontario?
The Tobacco Tax Act requires that all businesses who plan to import and/or export tobacco in bulk into or out of Ontario must register with the ministry in order to obtain a Registration Certificate for Import and/or Export and a Wholesale Dealer’s Permit. To be registered as an Importer and/or Exporter, applicants must provide and maintain security to the Ministry of Revenue in the form of a surety bond or letter of credit. This helps to protect the ministry against the loss of public funds in the event a registrant fails to account for tobacco tax collected or collectable. The act specifies security equal to three month’s tax, subject to minimums which range from $10,000 to $1,000,000, depending on registration type(s). Call 905 433-6394 or write the ministry for details (see address provided in question #1).
