D Memoranda
D18 - Excise Goods

Number Date
D18-2-1 Revised
Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products
D18-3-1 2004-10-06 Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods
D18-3-2 Revised
Excise duty framework for vaping products
D18-4-1 Select luxury items tax on importation
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