ARCHIVED - Excise Duty Rate Summary

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

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