ARCHIVED - Excise Duty Rate Summary

Archived

This page has been archived on the Web.

Amended April 2004

SPIRITS

Commodity	Rate
Spirits	$11.066 per litre of absolute ethyl alcohol
Spirits – not more than 7% absolute ethyl alcohol	$0.2459 per litre of spirits
Spirits - special duty*	$0.12 per litre of absolute ethyl alcohol

*Special duty is payable on imported spirits delivered to or imported by a licensed user.

BEER

Commodity	Rate
More than 2.5% absolute ethyl alcohol	$27.985 per hectolitre
More than 1.2% but not more than 2.5% absolute ethyl alcohol	$13.990 per hectolitre
Not more than 1.2% absolute ethyl alcohol	$2.591 per hectolitre

WINE

Commodity	Rate
Not more than 1.2% of absolute ethyl alcohol by volume	$0.0205 per litre
More than 1.2% of ethyl alcohol by volume but not more than 7 % absolute ethyl alcohol by volume	$0.2459 per litre
More than 7% absolute ethyl alcohol by volume	$0.5122 per litre

TOBACCO PRODUCTS – DUTY RATES (Excise Act, 2001)

All Provinces and Territories – Regular Domestic Market

	Excise Duty	Additional Duty
CIGARETTES	$0.396255 per five or fraction of five cigarettes	N/A
TOBACCO STICKS	$0.057983 per stick	N/A
MANUFACTURED TOBACCO - OTHER	$53.981 per kilogram	N/A
RAW LEAF TOBACCO	$1.572 per kilogram	N/A
CIGARS	$14.786 per 1,000 cigars	Greater of $0.065 or 65%*

* 65% of the Canadian manufacturer's sale price or of the duty paid value, if imported. (In reality, the additional duty would seldom be $0.065, as the 65% rate will normally be the greater

Cigarettes, Tobacco Sticks, Other Manufactured Tobacco - for duty-free shops, ships stores or export markets

canadian manufactured cigarettes

For delivery to:	Excise Duty (rates per five or fraction of five cigarettes)	Special Duty (rates per cigarette)
Foreign or Canadian duty-free shops, customs bonded warehouses, or foreign or Canadian ships' stores.	$0.374875	N/A
Export markets (other than to foreign duty free shops or for use as foreign ships' stores) if not more than 1.5% of previous calendar year's production	N/A	$0.075
Export markets (other than to foreign duty free shops or for use as foreign ships' stores) if greater than 1.5% of previous calendar year's production)	$0.396255	$0.095724

canadian manufactured tobacco sticks

For delivery to:	Excise Duty (rates per stick)	Special Duty (rates per stick)
Foreign or Canadian duty-free shops, customs bonded warehouses, or foreign or Canadian ships' stores.	$0.054983	N/A
Export markets (other than to foreign duty free shops or for use as foreign ships' stores) if not more than 1.5% of previous calendar year's production	N/A	$0.055
Export markets (other than to foreign duty free shops or for use as foreign ships' stores) if greater than 1.5% of previous calendar year's production)	$0.057983	$0.042

CANADIAN MANUFACTURED TOBACCO (OTHER)

For delivery to:	Excise Duty (rates per kilogram)	Special Duty (rates per kilogram)
Foreign or Canadian duty-free shops, customs bonded warehouses, or foreign or Canadian ships' stores.	$49.983	N/A
Export markets (other than to foreign duty free shops or for use as foreign ships' stores) if not more than 1.5% of previous calendar year's production	N/A	$50.00
Export markets (other than to foreign duty free shops or for use as foreign ships' stores) if greater than 1.5% of previous calendar year's production)	$53.981	$46.002

IMPORTED MANUFACTURED TOBACCO
(payable when delivered to a Canadian duty free shop)

Product Category	Excise Duty	Special Duty
Cigarettes	N/A	$0.075 per cigarette
Tobacco sticks	N/A	$0.055 per stick
Other manufactured tobacco (excludes cigars)	N/A	$0.05 per gram

UNSTAMPED CANADIAN TOBACCO PRODUCTS AND FOREIGN TOBACCO PRODUCTS IMPORTED AS “TRAVELER'S TOBACCO”

Product Category	Excise Duty	Special Duty
Cigarettes	N/A	$0.075 per cigarette
Tobacco sticks	N/A	$0.055 per stick
Other manufactured tobacco (excludes cigars)	N/A	$0.05 per gram

Date modified:

2004-04-21