Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods
Memorandum D18-3-1

Ottawa, October 6, 2004

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In Brief

This Memorandum contains procedures and information for commercial importations of wine, spirits, raw leaf tobacco and tobacco products on or after July 1, 2003.

This Memorandum provides information on the reporting and submission of customs documentation requesting release and final accounting of imported alcohol and tobacco under the Customs Act.

Guidelines and General Information

1. The information in this Memorandum provides guidelines only. It does not replace or amend legislation, regulations or other memoranda. For further information on completing and submitting customs documentation, refer to Memorandum D17-1-10, Coding of Customs Accounting Documents.

2 The Excise Act, 2001, effective July 1, 2003, is a revised federal commodity taxation system for the application of federal excise levies for alcohol and tobacco products. The Excise Act applies to beer and the Excise Act, 2001 applies to all other alcohol and tobacco. For information on the Importation of Intoxicating Liquors Act refer to Memorandum D3-1-3.

3. According to sections 21.1 and 21.2 of the Customs Tariff, imported spirits and wine are subject to additional customs duty equivalent to the excise duty which would otherwise be payable if the spirits or the wine had been manufactured in Canada. Imported tobacco products and raw leaf tobacco are subject to excise duty levied under the Excise Act, 2001 that is paid and collected under the Customs Act. When more than one possible rate of excise duty is applicable to a single customs tariff classification number, the excise duty rate is reported on customs documentation using the excise tax field (refer to Appendix).

4. Beer has not been included under this new legislation.

5. One of the major changes introduced by the Excise Act, 2001 is the requirement for the importer to have an endorsement (licences, registrations) for possession of non-excise duty paid spirits, wine and tobacco. Importers must be endorsed (licensed) at the time of importation. These endorsements must be obtained from the Regional Excise Duties offices of Canada Revenue Agency (CRA). Note: imported spirits and wine are subject to additional customs duty equivalent to excise duty, imposed by the Customs Tariff. Imported tobacco products and raw leaf tobacco are subject to excise duty that is levied under the Excise Act, 2001, but paid and collected under the Customs Act.

6. The carriers must be registered by the Regional Excise Duties offices of CRA for the transportation of bulk spirits and bulk wine or specially denatured alcohol, that are released from Customs.

7. Duty Free Shops may possess non-excise duty paid packaged beverage wine and spirits without a licence. However, they must possess a licence issued under the Excise Act, 2001 in order to possess and sell imported cigarettes, tobacco sticks, and other manufactured tobacco.

8. In-transit procedures do not change. Alcohol and tobacco in transit through Canada will follow the same procedures and practises as they do today. For further information, please refer to the D-3 Memoranda series.

Release

9. For every importation of alcohol, other than beer, and for raw leaf and partially manufactured tobacco, customs will verify, at the time of release, that the importer has the appropriate endorsement. Where the customs database has not been updated with the endorsement file for the importer, the release request will be rejected. In these instances, the importer or their broker may present to customs a copy of their actual letter of authorization, which will be accepted for release purposes.

10. All existing release options are available to importers of alcohol, other than beer, and for raw leaf and partially manufactured tobacco providing the appropriate endorsement is on file.

11. Importers of samples of wine and spirits which are imported to solicit sales, must present a letter of permission from the appropriate Provincial Liquor Jurisdiction to obtain release of these products. This requirement means that the release request must be presented under a paper release option. Importers of sacramental wine do not require an endorsement. For further information, refer to Memorandum D3-1-3.

Accounting

12. Importers have the following two options at the time of accounting for release:

13. Bulk spirits or bulk wine may only be imported on an excise duty deferred basis by a spirits licensee (SL), wine licensee (WL) or licensed user (UL) under their applicable licence.

14. Customs will confirm the importer's endorsement (licence, registration) for importations of tobacco and alcohol, other than beer, prior to release from Customs. Importers of samples of wine and spirits, imported to solicit sales, must have permission from the appropriate Provincial Liquor Jurisdiction.

15. For the purposes of field 26 of the customs documentation, the required licence format that must be submitted is either 99-XXX-99999 or 99-XX-99999. All digits must be input in the special authority field 26 of the Customs documentation. For example, if your licence is 99-EWL-1 then the number to go in the special authority field is 99-EWL-00001.

16. The Customs Act legislative and administrative framework for importing and accounting including penalties, interest and enforcement action, will apply to alcohol and tobacco until the time of release and final accounting to customs. After release from customs, the provisions of the Excise Act, 2001 will apply as if the goods were domestic goods. Imported spirits and wine released from Customs with relief from the payment of the amount equivalent to excise duties (imposed under sections 21.1, and 21.2 of the Customs Tariff) will be treated the same as domestic goods under the Excise Act, 2001 for the purposes of collecting those amounts and in relation to all other provisions of that Act.

17. The tobacco licensee (TL), the tobacco dealer licensee (TDL) as well as those firms importing wine and spirits must enter their appropriate tobacco licence, tobacco dealer's licence, excise warehouse license, users licence, wine licence or spirits licence in the special authority field (field 26) on Form B3, Canada Customs Coding Form. As a result, the additional duty equal to excise duty payable to customs is relieved and becomes payable under the Excise Act 2001 as an excise duty.

18. The Excise Act, 2001 does not impact the current process for reporting and accounting for imported wine, spirits and tobacco products for duty free shops, ships' stores, accredited representatives (e.g. embassies), and for export.

19. When completing customs accounting documentation, please use the chart in the Appendix to determine if the excise duty should be reported in the duty field or the excise tax field.

20. Section 117 of the Customs Act is amended so that there is no return of alcohol and tobacco unless the goods were seized in error.

21. Section 119.1 of the Customs Act allows the Minister to sell forfeited alcohol and tobacco to a person with the appropriate license under the Excise Act, 2001. However, as a matter of policy, alcohol or tobacco that is seized, forfeited or abandoned may not be sold unless it was abandoned wine or spirits placed in a customs bonded warehouse. Wine or spirits abandoned at a customs bonded warehouse may be sold to authorities entitled to import wine or spirits in accordance with the D4-1-6, Disposal of Abandoned and Forfeited Goods.

Warehouses

22. The following information pertains to Sufferance Warehouse, Customs Bonded Warehouses and Excise Warehouses as follows:

Drawback

23. Drawback is available for customs duty when imported wine, spirits, tobacco and tobacco products released from customs, are duty paid and supplied to:

24. A drawback claim, accompanied by waivers (since either the importer or exporter can claim but not both), can be filed with Customs. There can be no drawback of the amount equivalent to excise levied under the Customs Tariff when this amount has been paid under the Excise Act, 2001 (e.g. entered into an excise warehouse immediately after release from Customs). Refer to Memorandum D7-4-2 for further information on drawbacks.

Refunds of Excise Duties Incorrectly Paid at the Time of Accounting

25. Importers may claim refunds of certain excise duties incorrectly paid at the time of Customs release and accounting.

26. This administrative policy applies to licensed importers of products subject to excise duty under the Excise Act, 2001. These importers are issued an Excise Licence by the Regional Excise Duties offices of Canada Revenue Agency (CRA) which allows them to defer excise duties otherwise payable at the time of importation.

27. Occasionally, importers that possess a valid excise licence will, for one reason or another, incorrectly account and pay their excise duties at the time of importation. Under the terms of their licence, these importers may also be required to account for their excise duties directly with Excise, CRA at the time the goods are entered into consumption. Therefore, the excise duties paid to Customs at the time of accounting would result in a duplicate payment of the applicable duties.

28. There is no provision within the Excise Act, 2001 to offset the excise duties paid at the time of entry on imported goods, nor are there any provisions to allow Excise to refund the duties erroneously paid to Customs. However, Customs will consider a request for refund of the excise duties under the Customs Act as an incorrect calculation of duties owing based on a clerical, typographical or similar error.

29. Importers that want to claim a refund of those duties paid in error must submit their claims to Customs. Claims must be submitted in the prescribed form and manner as outlined in Memorandum D6-2-3, Refund of Duties.

30. Since the formula and syntax of the Excise Licence Numbers (normally shown in the "Special Authority" field (26) of the Form B3, Canada Customs Coding Form) are not compatible with the Customs Adjustment Processing System (CCS – APRO), importers are requested to show special authority code 87-074E2001 in field 20 of the "as claimed" line of the Form B2, Canada Customs – Adjustment Request.

31. Under "Justification for Request", the importer should state that the claim is for a "Refund of Excise Duties" under paragraph 74(1)(d) of the Customs Act, with an explanation that the excise duties were paid in error at the time of accounting and should have been accounted under Excise Licence Number 99-XX-99999. A copy of the valid licence authorization issued by the Regional Excise Duties office of CRA must accompany the request.

32. This refund policy does not apply to the additional duty equivalent to excise duty imposed under the Customs Tariff and collected under the Customs Act for packaged wine and packaged spirits. The deferral of those duties is subject to the condition of immediate removal from customs sufferance to a licensed excise warehouse. To meet this requirement, the receiving excise warehouse must be indicated at the time of release from customs sufferance. If the excise licence is NOT indicated at the time of release, refund of the excise duties SHALL NOT BE ALLOWED.

33. Licensed importers who avail themselves of this procedure are reminded that the excise duties payable must be accounted for under the terms of their respective licence. Failure to do so may result in assessments, interest and/or penalties being imposed under the Excise Act, 2001.

34. If you require any additional information on the refund policy under the Customs Act, contact:

Senior Program Advisor, Trade Incentives and Refunds Unit
Admissibility Branch
Canada Border Services Agency
150 Isabella Street
Ottawa ON K1A 0L8

Denatured Alcohol and Specially Denatured Alcohol

35. The Commercial Import Sampling Initiative (CISI) has been developed to incorporate the Excise Act, 2001 provisions for denatured alcohol (DA) and specially denatured alcohol (SDA). Only a specially denatured alcohol registrant or a spirits licensee (SL) may import specially denatured alcohol.

36. Samples of DA and SDA must be tested to determine whether the product is denatured or specially denatured alcohol. When declaring imported DA and SDA, the importer must make it available for sampling at the time of importation and before it is released. There are classification numbers to distinguish DA from SDA.

37. Denatured alcohol or specially denatured alcohol that falls outside the meaning of the Excise Act, 2001, classified under tariff classification number 2207.20.19.00 or denatured spirits classified under tariff classification 2207.20.90.00 of the Custom Tariff, are subject to an additional duty equal to excise duty rate of $11.066 per litre of absolute ethyl alcohol (LPA). Effective immediately, for customs accounting purposes, importers are required to input the $11.066 rate, for either of these goods, in the Excise Tax Rate field, field #34 of the B3, Canada Customs Coding Form.

38. For additional information, refer to the Web site: www.cbsa.gc.ca/E/pub/cm/cn521/cn-521-e.html.

39. Please direct enquiries regarding the Commercial Import Sampling Initiative (CISI) to:

Senior Project/Program Officer
Commercial Import Sampling Initiative
Tariff Classification and International Nomenclature
Division
Admissibility Branch
Canada Border Services Agency
10th floor, Killeany Place
150 Isabella Street
Ottawa ON K1A 0L8

Rates of Excise Duty on Tobacco Products

40. Tobacco Products – Duty Rates (Excise Act, 2001)

(a) All Provinces and Territories – Regular Domestic Markets

Product Excise Duty Additional Duty
Cigarettes $0.396255 per five or fraction of five cigarettes N/A
Tobacco sticks $0.057983 per stick N/A
Manufactured tobacco (other) $53.981 per kilogram N/A
Raw leaf tobacco $1.572 per kilogram N/A
Cigars $14.786 per 1,000 cigars greater of $0.065 per cigar and 65%*

* 65% of the Canadian manufacturer's sale price or of the duty paid value, if imported.

(b) Unstamped Canadian Tobacco Products and Foreign Tobacco Products imported as "traveler's tobacco"

Product Category Excise Duty Special Duty
Cigarettes N/A $0.075 per cigarette
Tobacco sticks N/A $0.055 per stick
Other manufactured Tobacco (excluding cigars) N/A $0.05 per gram

Rates of Excise Duty on Spirits (Excise Act, 2001)

41. Spirits: $11.066 per litre of absolute ethyl alcohol contained in the spirits.

42. Spirits containing not more than 7% absolute ethyl alcohol by volume: $0.2459 per litre of spirits.

43. Special excise duty on spirits: $0.12 per litre of absolute ethyl alcohol contained in the spirits when imported for or by a licensed user.

Rates of Excise Duty on Wine (Excise Act, 2001)

44. In the case of wine that contains not more than 1.2% of absolute ethyl alcohol by volume: $0.0205 per litre.

45. In the case of wine that contains more than 1.2% of absolute ethyl alcohol by volume but not more than 7% of absolute ethyl alcohol by volume: $0.2459 per litre.

46. In the case of wine that contains more than 7% of absolute ethyl alcohol by volume: $0.5122 per litre.

Special Excise Duty

47. Section 133 of the Excise Act, 2001 imposes a special excise duty of 12 cents per litre of absolute ethyl alcohol (LPA) on imported spirits to be paid when the spirits are delivered to or imported by a licensed user (UL). This amount is to be paid and collected under the Customs Act when spirits are imported by a licensed user (UL).

48. Customs has created a "dummy" classification number 0099.99.99.99 with customs duty as free, excise duty rate of 12 cents LPA and 7% GST calculated and payable on the excise duty rate of 12 cents. The UL authorized importer must report and pay the 12 cents LPA on imported spirits. The UL is required to submit this information on a separate line of the customs entry documentation.

Further Information

49. For further information regarding customs entry and accounting contact your Customs regional client service office.

50. For information regarding the Excise Act, 2001 refer to http://www.cra-arc.gc.ca/menu/WEmenuKXD.html or contact your regional excise policy officer.

51. Contact Information:

Shelagh Heatlie
Duty Deferral Unit
Admissibility Branch
Canada Border Services Agency
150 Isabella Street
Ottawa ON K1A 0L8

Appendix

Due to systems limitation, when more than one rate of excise duty is applicable to a single customs tariff classification number, the excise duty rate is reported on customs documentation using the excise tax field. Importers should enter the applicable excise duty in the excise duty field or the excise tax field according to the table below when completing customs accounting documentation.

Some tariff items have a different unit of measure for the payment of customs duties than for the payment of excise duties. An example of this is tariff item 2206.00.92.20 where the unit of measure (UOM) for customs duties is LPA (litres per alcohol) and the unit of measure for the payment of excise duty is LTR (litres). In this circumstance the paper entry subsystem will take the user to the extended screen, and the user may input the units of measures (two fields # 30) and the quantity (field 29) in one line of the entry document.

When an excise tax code (CADEX) is used, the excise rate is mandatory for tobacco products, wine and spirits. If external clients have questions about the electronic presentation of B3 accounting documents, they can contact the Electronic Commerce Unit, Client Services Division, Operational Policy and Coordination Directorate, at 1-888-957-7224.

Product Classification number Excise duty Excise tax 1 Excise tax 2 Excise tax 3
Cigars 2402.10.00.10
2402.10.00.90
$14.786 E21: $0.065 (S) E1: 65% (V)  
Cigarettes 2402.20.00.10
2402.20.00.20
  E2 : $79.251/1000    
Tobacco sticks 2402.20.00.10
2402.20.00.20
  E22: $57.983/1000    
Raw leaf tobacco All tariff items under heading 2401. $1.572/KGM      
Manufactured tobacco Other All tariff items under heading 2403 except 2403.99.20.00 $53.981/KGM      
Sparkling Wine of an alcoholic strength not exceeding 22.9% vol. 2204.10.10.00   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Other sparkling wine 2204.10.90.00 $11.066/litre of absolute alcohol      
Wine of an alcoholic strength by volume not exceeding 13.7% vol. 2204.21.10   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Other wine with an alcoholic strength by volume exceeding 13.7% vol. but not exceeding 22.9% 2204.21.21
2204.21.22
2204.21.23
2204.21.24
2204.21.25
2204.21.26
2204.21.27
2204.21.28
2204.21.31
$0.5122/litre      
Other wine of an alcoholic strength exceeding 22.9% vol. 2204.21.32 $11.066/litre of absolute alcohol      
Grape must of an alcoholic strength by volume not exceeding 22.9% vol. 2204.21.41   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Grape must of an alcoholic strength exceeding 22.9% vol. 2204.21.49 $11.066/litre of absolute alcohol      
Wine of an alcohol strength by volume not exceeding 13.7% vol. 2204.29.10   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Wine of an alcoholic strength by volume exceeding 13.7% but not exceeding 22.9% 2204.29.21
2204.29.22
2204.29.23
2204.29.24
2204.29.25
2204.29.26
2204.29.26
2204.29.27
2204.29.28
2204.29.31
$0.5122/litre      
Wine of an alcohol strength by volume exceeding 22.9% vol. 2204.29.32 $11.066/litre of absolute alcohol      
Grape must of an alcohol strength by volume not exceeding 22.9% vol. 2204.29.41   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Grape must of an alcoholic strength by volume exceeding 22.9% vol. 2204.29.49 $11.066/litre of absolute alcohol      
Other grape must of an alcoholic strength by volume not exceeding 22.9% vol. 2204.30.10   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Other grape must of an alcoholic strength by volume exceeding 22.9% vol. 2204.30.90 $11.066/litre of absolute alcohol      
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances of an alcoholic strength not exceeding 18.3% vol. 2205.10.10   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances of an alcoholic strength exceeding 18.3% but not exceeding 22.9% vol. 2205.10.20 $0.5122/litre      
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances of an alcoholic strength by volume exceeding 22.9% vol. 2205.10.30 $11.066/litre of absolute alcohol      
Other – of an alcohol strength by vol. not exceeding 18.3% 2205.90.10   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Other – of alcohol strength by vol. exceeding 18.3% but not exceeding 22.9% vol. 2205.90.20 $0.5122/litre      
Other – of an alcohol strength by vol. exceeding 22.9% vol. 2205.90.30 $11.066/litre of absolute alcohol      
Sparkling cider of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.11   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Other sparkling cider 2206.00.12 $11.066/litre of absolute alcohol      
Other cider – of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.18   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Other cider of an alcoholic strength exceeding 22.9% vol. 2206.00.19 $11.066/litre of absolute alcohol      
Prune wine of alcohol strength by volume not exceeding 22.9% vol. 2206.00.21   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Prune wine of alcohol strength by volume exceeding 22.9% vol. 2206.00.22 $11.066/litre of absolute alcohol      
Perry, sparkling of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.31   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Perry, sparkling of an alcoholic strength exceeding 22.9% vol. 2206.00.39 $11.066/litre of absolute alcohol      
Other wine, sparkling of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.41   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Other wine, sparkling of an alcoholic strength by volume exceeding 22.9% vol. 2206.00.49 $11.066/litre of absolute alcohol      
Sake and other wine, not sparkling, of an alcoholic strength by volume not exceeding 13.7% vol. 2206.00.50   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Sake and other wine, not sparkling, of an alcoholic strength by volume exceeding 13.7% vol. but not exceeding 22.9% vol. 2206.00.61
2206.00.62
2206.00.63
2206.00.64
2206.00.65
2206.00.66
2206.00.67
2206.00.68
2206.00.71
$0.5122/litre      
Sake and other wine, not sparkling, of an alcoholic strength by volume exceeding 22.9% vol. 2206.00.72 $11.066/litre of absolute alcohol      
Ginger beer and herbal beer 2206.00.80   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Mead 2206.00.91   Of an alcoholic strength not exceeding 1.2%
E10
$0.0205/litre
Of an alcoholic strength exceeding 1.2% but less than 7%
E11
$0.2459/litre
Of an alcoholic strength exceeding 7%
E12
$0.5122/litre
Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% by vol. 2206.00.92        
Effective Jan 1, 2004 Alcohol strength not more than 1.2% 2206.00.92.10 $0.0205/litre      
Alcohol strength more than 1.2% but less than 7% 2206.00.92.20 0.2459/litre      
Alcohol strength more than 7% 2206.00.92.30 $0.5122/litre      
Other fermented beverages of an alcoholic strength by volume exceeding 22.9% vol. 2206.00.93 $11.066/litre of absolute alcohol      
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher 2207.10.10 2207.10.90 $11.066/litre of absolute alcohol      
Specially denatured ethyl alcohol 2207.20.11 None      
Denatured ethyl alcohol 2207.20.12        
Other, denatured ethyl alcohol 2207.20.19   E35 $11.066/litre of absolute alcohol    
Other, denatured spirits 2207.20.90   E35 $11.066/litre of absolute alcohol    
Undenatured ethyl alcohol of an alcoholic strength by vol. of less than 80% vol. 2208.20.00 2208.30.00 2208.40.10 2208.40.20 2208.50.00 2208.60.00 2208.70.00 2208.90.10 2208.90.21 2208.90.29 $11.066/litre of absolute alcohol      
Angostura bitters 2208.90.30 none      
Packaged spirituous fruit juices of an alcoholic strength by volume not exceeding 7% vol. 2208.90.41 $0.2459/litre      
Other Fruit brandies 2208.90.49 2208.90.92 $11.066/litre of absolute alcohol      
Other, of an alcoholic strength by volume not exceeding 7% 2208.90.98 $0.2459/litre      
Other 2208.90.99 $11.066/litre of absolute alcohol      
Vinegar and substitutes for vinegar obtained from acetic acid 2209.00.00 none      

References

Issuing office:
Duty Deferral Unit,
Admissibility Branch
Headquarters file:
N/A
Legislative references:
Customs Act
Customs Tariff
Excise Act, 2001
Other references:
D2-3-6, D3-1-3, D5-1-1, D7-4-2, D7-4-4, D17-1-10,D17-1-22, D18-2-1
Superseded memorandum D:
N/A
Date modified: