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L&M Full Flavor Cigarettes from Japan

L&M Full Flavor Cigarettes are strong-tasting cigarettes featuring burley and bright tobaccos, wrapped in white paper in 20-count packs. They are classified under tariff item 2402.20.00 as cigarettes containing tobacco, with the blend not affecting classification.

Duty Rate — Japan → Canada

12.5%

Import Tips

• Verify that the product is not a medicinal cigarette, which is excluded from Chapter 24

• Declare the product accurately to the CBSA, and be aware of excise duties