Tariff Notice – 24

July 11, 2007

The Canada Border Services Agency would like to inform you that on June 22, 2007, Bill C-40, an Act to amend the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act and to make related amendments to other Acts (Sales Tax Amendments Act, 2006) received Royal Assent. Therein and effective June 22, 2007, the definitions ““beer” or “malt liquor”” and “wine” in section 21 of the Customs Tariff were replaced by the following:

• “beer” or “malt liquor” means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.90.10 or heading 22.03, that is classified under that heading or tariff item or with the container in which it is imported.
• "wine” means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.04, 22.05 or 22.06, other than of tariff item No. 2204.10.90, 2204.21.32, 2204.21.49, 2204.29.32, 2204.29.49, 2204.30.90, 2205.10.30, 2205.90.30, 2206.00.19, 2206.00.22, 2206.00.39, 2206.00.49, 2206.00.72 or 2206.00.93, that is classified under that heading or with the container in which it is imported.

As a result of these changes, ginger beer and herbal beer, which are classified under tariff item No. 2206.00.80, and mead, which is classified under tariff item No. 2206.00.91, were defined as wine for the purposes of applying the additional duty equal to excise duty that is levied under section 21.2 of the Customs Tariff. These changes will be reflected in the Customs Commercial System by the week of July 22, 2007. There was no tariff provision change.

Section 21 of the French version of the Customs Tariff is amended by adding the following in alphabetical order:

• « utilisateur agrée » S'entend au sens de l'article 2 de la Loi de 2001 sur l'accise. ("licensed user" has the same meaning as in section 2 of the Excise Act, 2001.)

This is deemed to have come into force on July 1, 2003.