North American Product Classification System (NAPCS) Canada 2017 Version 2.0

• 551 - Wholesale services (except commissions)
• 55113 - Food, beverages, and tobacco products, at wholesale
• 551139 - Tobacco products (except raw tobacco) and accessories, and electronic cigarettes, at wholesale

5511391 - Tobacco products and accessories (except raw tobacco and e-cigarettes), at wholesale

Wholesaling services for tobacco products and accessories, except raw tobacco and electronic cigarettes.

• Illustrative example(s)

  • chewing tobacco at wholesale
  • cigarettes (except e-cigarettes) at wholesale
  • cigars at wholesale
  • cut and cured tobacco at wholesale
  • lighters at wholesale
  • matches at wholesale
  • pipe tobacco at wholesale
  • smokers' supplies at wholesale
  • snuff tobacco at wholesale

  All examples

• Exclusion(s)

  • e-cigarettes (e-cigs), containing cannabis, at wholesale (See 5512161 Other cannabis products, n.e.c., at wholesale)
  • e-cigarettes (e-cigs), not containing cannabis, at wholesale (See 5511392 Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems, at wholesale)
  • raw tobacco at wholesale (See 5511141 Leaf tobacco (including stemmed and dried), at wholesale)