1. This notice is to inform you that the Customs Commercial System is now active with the amendments to Excise Duty Rates on Tobacco Products following the 2021 Federal Budget announcement.
2. As published on the Canada Revenue Agency website, amendments to excise duties on tobacco products took effect on . The CBSA will collect the increased duty, paid on a voluntary basis, until the amendments become law (that is, until they receive Royal Assent).
3. Effective , importers of qualifying goods will no longer be able to cite Special Authority Code number 21-2-38 to apply the amended rates.
4. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request can be found in CBSA Memorandum D11-11-3. Advance Rulings for Tariff Classification, available on the CBSA website.
5. For more information, call the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064
Or contact us online: Client support contact form
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