ARCHIVED - Excise Duty Rate Summary
Amended April 2004
| 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.
| 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 |
| 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)
| 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
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
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