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The complainants made a large number of intellectual property-related claims, of which the one the panel most extensively discussed was the claim that plain packaging breached article 20 of TRIPS, explains a paper by the McCabe Centre for Law and Cancer
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The personal exemption limits are contained in the Custom Tariff HS Code 9804: 9804 Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada
