Customs Notice 26-11: Temporary suspension of the federal fuel excise tax
Ottawa,
1. The purpose of this Customs Notice is to advise of the changes made to the CBSA Assessment and Revenue Management (CARM) system to allow the temporary suspension of the federal fuel excise tax on unleaded gasoline, unleaded aviation gasoline, diesel fuel and aviation fuel.
Background
2. On , the Government of Canada announced legislative amendments to the Excise Tax Act to temporarily suspend the application of the federal fuel excise tax on unleaded gasoline, unleaded aviation gasoline, diesel fuel and aviation fuel by setting the federal excise tax rate to 0 cents per litre, effective until , inclusive.
Application
3. To allow this temporary suspension of the federal fuel excise tax applicable on unleaded gasoline, unleaded aviation gasoline, diesel fuel and aviation fuel, the CBSA Assessment and Revenue Management (CARM) system will, on a temporary basis, not require the Trade Chain Partner (TCP) to enter an Excise Tax code when completing a Commercial Accounting Declaration (CAD) for those imported fuels.
4. On , the federal excise tax will return to the full rate of 10 cents per litre for gasoline and unleaded aviation gasoline, and 4 cents per litre for diesel fuel and aviation fuel.
Additional information
5. For more information on Excise codes in the CBSA Assessment and Revenue Management (CARM) system, please refer to the Canada Border Services Agency’s Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system.
6. For more information, contact the CBSA Border Information Service (BIS) line:
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply): 1-204-983-3500 or 1-506-636-5064
TTY: 1-866-335-3237
Client Support Contact Form (web form)
Contact Us at the CBSA website may also be accessed for information.
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