Heated Tobacco Products
A heated tobacco product contains tobacco that is designed to be heated, but not combusted, in a heating unit to produce a vapour for inhalation. Heated tobacco products do not include vapour products, which are defined and taxed under the Provincial Sales Tax Act.
Heated tobacco products are taxed per unit (for example, individual stick, capsule or cartridge) at 29.5 cents per unit. Different rates may be prescribed for different heated tobacco products.
To sell, use or provide heated tobacco products in B.C., you must:
- Hold a Tobacco Retail Authorization (TRA), Wholesale Dealer permit, or Exempt Sale Retail Dealer (ESRD) permit
- Sell, use or provide only authorized heated tobacco products
- Contact us if you would like to get a new product authorized
Authorized Heated Tobacco Products
The following heated tobacco product is authorized for sale in B.C.:
- HEETS for use in the IQOS system
New Heated Tobacco Products
If you intend to sell, use or provide a heated tobacco product that’s not on the list of authorized heated tobacco products, you must:
- Contact us in writing at least 90 days before you intend to sell, use or provide the product in B.C.
- Provide a detailed description of the product
Last revised: August 31, 2020
