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Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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 – 30
February 26, 2008
Federal Budget 2008
In the February 26 Budget of 2008, the Minister of Finance announced an increase in excise duty imposed under the Excise Act, 2001 for tobacco sticks effective February 27, 2008. The new excise duty rate on tobacco sticks will be $85.00/1000 tobacco sticks.
The Minister also announced an increase in the excise duty imposed on beer and malt liquor of an alcoholic strength exceeding 11.9% volume. The new duty rate will be $11.696/litre of absolute ethyl alcohol. The new classification number 2203.00.00.40 for beer and malt liquor exceeding an alcoholic strength of 11.9% volume will be added to the consolidation of the Customs Tariff.
Please refer to the table below, which identifies tobacco and alcohol goods under their classification numbers. Excise duty rates and additional duty rates are shown.
Additional information on excise duty matters is available by contacting your nearest Canada Revenue Agency office.
Tobacco and Alcohol Excise Duty and Additional Duty as of February 27, 2008
| Product | Classification Number | Excise Duty | Excise Duty 1 | Excise Duty 2 | Excise Duty 3 |
|---|---|---|---|---|---|
| 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 |
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| Tobacco sticks | 2402.20.00.10 2402.20.00.20 |
E22: $85.00/1000 tobacco sticks |
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| 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 | |||
| Beer made from malt | 2203.00.00 tariff item |
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| Of an alcoholic strength by volume not exceeding 1.2% vol | 2203.00.00.10 | $2.591/ hectolitre |
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| Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 2.5% vol | 2203.00.00.20 | $15.61/ hectolitre |
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| Of an alcoholic strength by volume exceeding 2.5% vol but not exceeding 11.9% vol | 2203.00.00.31 2203.00.00.32 2203.00.00.39 |
$31.22/ hectolitre |
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| Of an alcoholic strength by volume exceeding 11.9% vol | 2203.00.00.40 | $11.696/ litre of absolute ethyl alcohol |
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| 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 not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Other sparkling wine | 2204.10.90.00 | $11.696/ litre of absolute ethyl alcohol |
|
||
| Wine of an alcoholic strength by volume not exceeding 13.7% vol. | 2204.21.10.10 2204.21.10.91 2204.21.10.92 2204.21.10.99 |
Of an alcoholic strength not exceeding than 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Other wine with an alcoholic strength by volume exceeding 13.7% vol. but not exceeding 22.9% | 2204.21.21.00 2204.21.22.00 2204.21.23.10 2204.21.23.90 2204.21.24.10 2204.21.24.20 2204.21.24.90 2204.21.25.10 2204.21.25.20 2204.21.25.90 2204.21.26.10 2204.21.26.20 2204.21.26.30 2204.21.26.90 2204.21.27.10 2204.21.27.20 2204.21.27.90 2204.21.28.00 2204.21.31.10 2204.21.31.20 2204.21.31.30 2204.21.31.90 |
$0.62 /litre |
|
||
| Other wine of an alcoholic strength exceeding 22.9% vol. | 2204.21.32.10 2204.21.32.20 2204.21.32.30 2204.21.32.90 |
$11.696/ litre of absolute ethyl alcohol |
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| Grape must of an alcoholic strength by volume not exceeding 22.9% vol. | 2204.21.41.00 | Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Grape must of an alcoholic strength exceeding 22.9% vol. | 2204.21.49.00 | $11.696/ litre of absolute ethyl alcohol 11,696 $/litre |
|
||
| Wine of an alcohol strength by volume not exceeding 13.7% vol. | 2204.29.10.10 2204.29.10.20 2204.29.10.90 |
Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Wine of an alcoholic strength by volume exceeding 13.7% but not exceeding 22.9% | 2204.29.21.00 2204.29.22.00 2204.29.23.00 2204.29.24.00 2204.29.25.00 2204.29.26.00 2204.29.27.00 2204.29.28.00 2204.29.31.00 |
$0.62/ litre |
|
||
| Wine of an alcoholic strength by volume exceeding 22.9% vol. | 2204.29.32.00 | $11.696/ litre of absolute ethyl alcohol |
|
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| Grape must of an alcoholic strength by volume not exceeding 22.9% vol. | 2204.29.41.00 | Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Grape must of an alcoholic strength by volume exceeding 22.9% vol. | 2204.29.49.00 | $11.696/ litre of absolute ethyl alcohol |
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| Other grape must of an alcoholic strength by volume not exceeding 22.9% vol. | 2204.30.10.00 | Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Other grape must of an alcoholic strength by volume exceeding 22.9% vol. | 2204.30.90.00 | $11.696/ litre of absolute ethyl alcohol |
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| Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances of an alcoholic strength not exceeding 18.3% vol. | 2205.10.10.10 2205.10.10.20 2205.10.10.30 2205.10.10.90 |
Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/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. | 2205.10.20.00 | $0.62/ litre |
|
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| Vermouth and other wine of fresh grapes flavoured with plants or aromatic sub-stances of an alcoholic strength by volume exceeding 22.9% vol. | 2205.10.30.00 | $11.696/ litre of absolute ethyl alcohol |
|
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| Other of an alcohol strength by vol. not exceeding 18.3% | 2205.90.10.00 | Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Other- of alcohol strength by vol. exceeding 18.3% but not exceeding 22.9% vol. | 2205.90.20.00 | $0.62/ litre |
|
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| Other -of an alcoholic strength by vol. exceeding 22.9% vol. | 2205.90.30.00 | $11.696/ litre of absolute ethyl alcohol |
|
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| Sparkling cider of an alcoholic strength by volume not exceeding 22.9% vol. | 2206.00.11.00 | Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Other sparkling cider | 2206.00.12.00 | $0.62/litre | |
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| Other cider of an alcoholic strength by volume not exceeding 22.9% vol. | 2206.00.18.00 | Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11 : $0.295/litre |
Of an alcoholic strength exceeding 7% E12 : $0.62/litre |
|
| Other cider of an alcoholic strength exceeding 22.9% vol. | 2206.00.19.00 | $11.696/ litre of absolute ethyl alcohol |
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| Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.: | 2206.00.21 tariff item |
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| Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol | 2206.00.21.10 | E10 : $0.0205/litre | |||
| Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol | 2206.00.21.20 | E11 : $0.295/litre | |||
| Of an alcoholic strength by volume exceeding 7.0% but not exceeding 22.9% vol | 2206.00.21.30 | E12: $0.62/litre | |||
| Prune wine of alcohol strength by volume exceeding 22.9% vol. | 2206.00.22.00 | $11.696/ litre of absolute ethyl alcohol |
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| Perry, sparkling of an alcoholic strength by volume not exceeding 22.9% vol. | 2206.00.31.00 | Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Perry, sparkling of an alcoholic strength exceeding 22.9% vol. | 2206.00.39.00 | $11.696/ litre of absolute ethyl alcohol |
|
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| Other wine, sparkling of an alcoholic strength by volume not exceeding 22.9% vol. | 2206.00.41.00 | Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Other wine, sparkling of an alcoholic strength by volume exceeding 22.9% vol. | 2206.00.49.00 | $11.696/ litre of absolute ethyl alcohol |
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| Sake and other wine, not sparkling, of an alcoholic strength by volume not exceeding 13.7% vol. | 2206.00.50.11 2206.00.50.19 2206.00.50.90 |
Of an alcoholic strength not exceeding 1.2% E10: $0.0205 /litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
Of an alcoholic strength exceeding 7% E12: $0.62/litre |
|
| Sake and other wine, not sparkling, of an alcoholic strength by volume exceeding 13.7% vol. but not exceeding 22.9% vol. | 2206.00.61.00 2206.00.62.00 2206.00.63.00 2206.00.64.10 2206.00.64.90 2206.00.65.00 2206.00.66.00 2206.00.67.00 2206.00.68.00 2206.00.71.00 |
$0.62/ litre |
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| Sake and other wine, not sparkling, of an alcoholic strength by volume exceeding 22.9% vol. | 2206.00.72.00 | $11.696/ litre of absolute ethyl alcohol |
|
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| Ginger beer and herbal beer | 2206.00.80.00 | Of an alcoholic strength by volume not exceeding 1.2% vol E10: $0.0205/litre |
Of an alcoholic strength exceeding 1.2% vol but not exceeding 7% vol E11: $0.295/litre |
Of an alcoholic strength by volume exceeding 7% vol E12: $0.62/litre |
|
| Mead | 2206.00.91.00 | |
Of an alcoholic strength not exceeding 1.2% E10: $0.0205/litre |
Of an alcoholic strength exceeding 1.2% but not exceeding 7% E11: $0.295/litre |
More than 7% of absolute ethyl alcohol by volume E12: $0.62/ litre |
| Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol. | 2206.00.92 tariff item |
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| Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol | 2206.00.92.10 | E10: $0.0205/ litre |
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| Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol | 2206.00.92.20 | E11: $0.295/ litre |
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| Of an alcoholic strength by volume exceeding 7.0% vol but not exceeding 22.9% vol | 2206.00.92.30 | E12: $0.62/ litre |
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| Other fermented beverages of an alcoholic strength by volume exceeding 22.9% vol. | 2206.00.93.00 | $11.696/ litre of absolute ethyl alcohol |
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| Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher | 2207.10.10.00 2207.10.90.00 |
$11.696/ litre of absolute ethyl alcohol |
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| Specially denatured ethyl alcohol Denatured ethyl alcohol |
2207.20.11.00 2207.20.12.00 |
None |
|
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| Other, denatured ethyl alcohol | 2207.20.19.00 | E35: $11.696/litre of absolute ethyl alcohol | |||
| Other, denatured spirits | 2207.20.90.00 | E35: $11.696/litre of absolute ethyl alcohol |
|
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| Undenatured ethyl alcohol of an alcoholic strength by vol. of less than 80% vol. | 2208.20.00.10 2208.20.00.90 2208.30.00.11 2208.30.00.19 2208.30.00.21 2208.30.00.29 2208.30.00.30 2208.30.00.40 2208.30.00.91 2208.30.00.99 2208.40.10.10 2208.40.10.90 2208.40.20.00 2208.50.00.10 2208.50.00.90 2208.60.00.00 2208.70.00.00 2208.90.10.00 2208.90.21.00 2208.90.29.00 |
$11.696/litre of absolute ethyl alcohol | |||
| Angostura bitters | 2208.90.30.00 | None | |||
| Packaged spirituous fruit juices of an alcoholic strength by volume not exceeding 7% vol. | 2208.90.41.00 | $0.295/litre | |||
| Other spirituous fruit juices of an alcoholic strength by volume not exceeding 14.3% by volume | 2208.90.49.00 | $11.696/litre of absolute ethyl alcohol | |||
| Other fruit brandies | 2208.90.92.00 | Not more than 7% of absolute ethyl alcohol E36: $0.295/litre |
Greater than 7% of absolute ethyl alcohol E35:$11.696/litre of absolute ethyl alcohol |
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| Other, packaged, of an alcoholic strength by volume not exceeding 7% | 2208.90.98.00 | $0.295/ litre |
|
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| Vinegar and substitutes for vinegar obtained from acetic acid | 2209.00.00.00 | None | |||
