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ARCHIVED - Tariff Notice – 16

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July 7, 2006

On June 22, 2006, Bill C-13, an Act to implement certain provisions of the Budget received Royal Assent. Therein certain rates of excise duty and additional duty imposed under the Excise Act 2001 and Excise Act were raised effective July 1, 2006.

Please refer to the table below, which identifies tobacco and alcohol goods under their tariff classification numbers. Raised excise duty rates and additional duty rates are bolded.

Additional information on this topic is available by contacting your nearest Canada Revenue Agency regional excise duty office.

Tobacco and Alcohol Customs Duty Equivalent to Excise Duty
Budget 2006 Changes Effective July 1, 2006
Product Classification
number
Excise duty Excise duty 1 Excise duty 2 Excise duty 3
Cigars2402.10.00.10
2402.10.00.90
$16.60/ 1000 cigarsE21: $0.066 (S)E1: 66% (V) 
Cigarettes2402.20.00.10
2402.20.00.20
 E2: $0.41025/five or fraction of five cigarettes  
Tobacco sticks2402.20.00.10
2402.20.00.20
 E22: $0.0605/stick  
Raw leaf tobacco2401.10.10.00
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 Other2403.10.00.10
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
$55.90/KGM   
Beer made from malt2203.00.00
tariff item
    
Beer made from malt of an alcoholic strength by volume not exceeding 1.2% vol2203.00.00.10 $2.591/hectolitre  
Beer made from malt of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 2.5%2203.00.00.20  $15.61/hectolitre 
Beer made from malt of an alcoholic strength by volume exceeding 1.2% vol but not exceeding2.5% vol2203.00.00.31
2203.00.00.32
2203.00.00.39
   $31.22/hectolitre
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 wine2204.10.90.00$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 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   
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    
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   
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   
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   
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   
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   
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   
Other -of an alcoholic strength by vol. exceeding 22.9% vol.2205.90.30.00$11.696/ litre of absolute ethyl alcohol   
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 cider2206.00.12.00$0.62/ litre   
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    
Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.2206.00.21
tariff item
    
Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.:

Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol
2206.00.21.10 E10 : $0.0205/ litre  
Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.:

Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol
2206.00.21.20  E11: $0.295/ litre 
Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.:

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   
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   
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   
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   
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   
Ginger beer and herbal beer2206.00.80.00 Of an alcoholic strength by volume not exceeding 1.2% vol E10: $0.0205/ litreOf 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
Mead2206.00.91.00 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
Of an alcoholic strength by volume exceeding 7% vol
E12:$0.62/ litre
Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.92
tariff item
    
Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol.:

Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol
2206.00.92.10 E10: $0.0205 / litre  
Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol.:

Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol
2206.00.92.20  E11: $0.295/ litre 
Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol.:

Of an alcoholic strength by volume exceeding 7.0% vol but not exceeding 22.9% vol
2206.00.92.30   E12: $0.62/ litre
Other fermented beverages of an alcoholic strength by volume exceeding 22.9% vol.2206.00.93.00$11.696/ litre of absolute ethyl alcohol   
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher2207.10.10.00
2207.10.90.00
$11.696/ litre of absolute ethyl alcohol   
Specially denatured ethyl alcohol
Denatured ethyl alcohol
2207.20.11.00
2207.20.12.00
None   
Other, denatured ethyl alcohol2207.20.19.00 E35: $11.696/ litre of absolute ethyl alcohol  
Other, denatured spirits2207.20.90.00 E35:$11.696/ litre of absolute ethyl alcohol  
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 bitters2208.90.30.00None   
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 brandies2208.90.92.00 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
 
Other, packaged, of an alcoholic strength by volume not exceeding 7%2208.90.98.00$0.295/ litre   
Other2208.90.99.00 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
 
Vinegar and substitutes for vinegar obtained from acetic acid2209.00.00.00None   

Note: Special duty on spirits remains unchanged at $0.12 per litre of absolute ethyl alcohol.