Terms and Conditions – Excise Duty Compliance and Indemnity

1. Purpose and Scope

These Terms and Conditions (“Terms”) govern the relationship between Pacific Smoke International Inc. (“PSI”), located at 2930 14th Avenue, Markham, ON L3R 5Z8, and the Retailer (the “Retailer”), a legally registered business entity operating in Canada.

By purchasing or ordering vaping products (“Products”) from PSI, the Retailer acknowledges and agrees to comply with all applicable excise and customs laws in Canada, including the Excise Act, 2001, and the Customs Act (collectively, the “Regulatory Requirements”).

2. Acknowledgement of Excise Duty Requirements

The Retailer understands that vaping products intended for consumption, use, or sale in Ontario, Quebec, Northwest Territories, Nunavut, or any other province listed in Section 2 of the Excise Duties on Vaping Products Regulations (“Additional Duty Provinces”) are subject to additional excise duty.
All such products must be stamped as duty-paid for the applicable province.
By ordering from PSI, the Retailer confirms that it has read and agrees to these Terms and has the legal authority to bind its business to these obligations.
PSI reserves the right to cancel or refuse any order if the Retailer fails to comply with these Terms or with the Regulatory Requirements.

3. Retailer Responsibilities

The Retailer agrees and represents that:

It will not order any vaping products from PSI for use, consumption, or resale in Additional Duty Provinces unless the products are properly stamped as duty-paid for that province.
It is aware that the Excise Duties on Vaping Products Regulations came into effect on July 1, 2024, with a transition period until September 30, 2024, after which all products must be duty-stamped for the applicable province.
It will comply with all applicable laws and regulations, including future amendments or replacements to the Act or Regulations.
It bears full responsibility for compliance and assumes all risks associated with resale or distribution of the Products.

4. Indemnity and Limitation of Liability

The Retailer agrees to indemnify, defend, and hold harmless PSI, its affiliates, and employees from any and all claims, losses, damages, penalties, fines, legal fees, or costs arising from:
The Retailer’s non-compliance with any excise or customs law;
The Retailer’s sale, use, or distribution of Products in Additional Duty Provinces; or
Any deviation from these Terms or the Regulatory Requirements.
PSI shall not be liable for any consequential, indirect, incidental, punitive, or special damages, loss of business, or profits, or any liabilities related to excise or customs compliance, even if PSI was advised of such possibility.

5. Disclosure and Record-Keeping

Upon PSI’s request, the Retailer agrees to provide:
Distribution records, invoices, and proof of compliance with the excise and customs laws;
Any documents or records relating to the Products, including bills of sale and shipping records; and
Any other information reasonably required by PSI, the Canada Revenue Agency (CRA), or the Canada Border Services Agency (CBSA).
PSI reserves the right to suspend or terminate sales if adequate documentation is not provided.

6. Binding Effect and Severability

These Terms are binding upon and benefit both Parties, including their respective successors, affiliates, and legal representatives.
If any provision is deemed invalid or unenforceable, the remaining provisions shall remain in full force and effect.
The Retailer’s indemnity obligations shall survive termination of the supplier relationship.

7. Independent Legal Advice

The Retailer acknowledges that it has had the opportunity to seek independent legal advice regarding these Terms and either obtained such advice or voluntarily waived that right.

8. Governing Law

These Terms shall be governed by and interpreted in accordance with the laws of the Province of Ontario and the laws of Canada applicable therein.

9. Acceptance

By creating an account, submitting an order, or otherwise purchasing Products from PSI, the Retailer confirms that it has read, understood, and agrees to be bound by these Terms and Conditions.

Terms and Conditions Acknowledgement *

I agree to your terms and conditions listed above.

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