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Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.
Tariff Notice – 28
December 21, 2007
Excise Act, 2001 Changes
On December 14, 2007 Bill C-28, An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2007 and to implement certain provisions of the economic statement tabled in Parliament on October 30, 2007 (Budget and Economic Statement Implementation Act, 2007) received Royal Assent. Therein certain rates of excise duty and additional duty imposed under the Excise Act, 2001 were raised effective January 1, 2008.
Please refer to the table below, which identifies tobacco products under their tariff classification numbers.
Additional information on this topic is available by contacting your nearest Canada Revenue Agency regional excise duty office.
Economic Statement 2007 Tobacco Excise Duty and Additional Duty Changes in Effect January 1, 2008
| Product | Classification Number |
Excise Duty | Excise Duty 1 | Excise Duty 2 |
|---|---|---|---|---|
| Cigars | 2402.10.00.10 2402.10.00.90 |
$18.50/1000 cigars | E21: $0.067 (S)* | E1: 67% (V)** |
| Cigarettes | 2402.20.00.10 2402.20.00.20 |
E2: $85.00 /1000 cigarettes | ||
| Tobacco sticks | 2402.20.00.10 2402.20.00.20 |
E22: $63.25 /1000 sticks | ||
| Raw leaf tobacco | 2401.10.10.00 2401.10.91.00 2401.10.99.10 2401.10.99.20 2401.10.99.30 2401.10.99.90 2401.20.10.00 2401.20.90.10 2401.20.90.91 2401.20.90.92 2401.20.90.93 2401.20.90.99 2401.30.00.00 |
$1.572/KGM | ||
| Manufactured tobacco other | 2403.10.00.10 2403.10.00.20 2403.10.00.90 2403.91.10.00 2403.91.20.00 2403.91.90.00 2403.99.10.00 2403.99.90.10 2403.99.90.90 |
$57.85 /KGM |
* specific duty rate
** ad valorem duty rate
