General anti-avoidance rule

To enhance enforcement and compliance with customs duties and excise taxation, a general antiavoidance provision will be added to the Customs and Excise Act. The design of the anti-avoidance clause will be in line with similar provisions in other indirect tax legislation and will consolidate antiavoidance efforts in customs and excise administration.

Cigarette import or manufacturing

Provisions in the Customs and Excise Act on the maximum allowed weight of cigarettes that may be imported or manufactured will be updated to 0.8g per cigarette to more accurately reflect volumes of inputs.