This enactment amends the Excise Act, the Customs Act and the Tobacco Sales to Young Persons Act.

The Excise Act and the Customs Act are amended to allow the Minister of National Revenue to authorize seized property to be sold, destroyed or otherwise dealt with even though there may be an unresolved claim for the return of the property. Where it is determined that the claimant is entitled to the return of the property and the property is not available to be returned, compensation is to be paid.

Another amendment to the Excise Act provides for the designation of police forces in Canada to have the same seizure powers as the R.C.M.P. for specified provisions of the Act.

The Excise Act is also amended to require cigarettes manufactured in Canada for consumption in Canada or imported into Canada for consumption in Canada to be stamped with tobacco stamps in accordance with departmental regulations to indicate that duties have been paid on the cigarettes.

The Tobacco Sales to Young Persons Act is amended to make it illegal for tobacco manufacturers to package cigarettes in packages containing fewer than 20 cigarettes. The amendment also makes it illegal for anyone in the course of a business to sell cigarettes, offer them for sale or give them away unless they are in packages containing at least 20 cigarettes. The Act is also amended to prohibit the importation of tobacco products by or on behalf of persons not old enough to be lawfully sold tobacco products in the province in which the importation would take place.