Export Documentation

Excise Duty Memorandum EDM9-3-1

January 2005


This memorandum lists the types of documents that are acceptable as evidence of export on excisable goods such as spirits, wine and tobacco products for purposes of the Excise Act, 2001 (the "Act").


The information in this memorandum does not replace the law found in the Act and its Regulations. It is provided for your reference. As it may not completely address your situation, you may refer to the Act or its Regulations, or contact your CRA regional excise office for additional information. The offices are listed at Contact Information – Excise and Specialty Tax Directorate.

Table of Contents

Requirement for evidence of export

Proof of export required

1. The Act permits the export of non-duty-paid excisable goods such as spirits, wine, or tobacco products under certain circumstances, provided that proper proof of export is available to the CRA for verification purposes.

Sufficient documentary evidence

2. All documents used as evidence of export must be sufficient to enable the entire shipment of spirits, wine, or tobacco products to be traced from its origin in Canada to its destination outside Canada. When the specific destination cannot be determined, the CRA must be able to ascertain that the goods did leave Canada.

Time limit

3. Where a person exports non-duty-paid excisable goods, that person shall obtain sufficient evidence of export within three months of reporting the goods as exported.

4. The documents described in this memorandum may also be used as examples of evidence that shipments of goods that would otherwise be subject to excise duty have been properly delivered to ships’ stores in accordance with the Ships’ Stores Regulations, to accredited representatives, or to a duty free shop for sale in accordance with the Customs Act.

Export documentation

Standard documentation for goods exported

5. Generally, no single document will provide adequate evidence that the particular goods have been exported. However, a combination of the following documents may be used to establish satisfactory evidence that excisable goods have left and have not returned to Canada, or, if they are returned to Canada, that a proper Customs entry has been made. This list is not exhaustive, and other documents specific to the export transaction may provide equally reliable evidence.

6. Paper documents as well as electronically stored data are acceptable.

Documents to substantiate goods exported to the U.S.

7. Documents that may be acceptable to substantiate exports to the U.S. include the following U.S. Customs and Border Protection (CBP) forms:

8. For more information about procedures and documents related to goods imported into the U.S., refer to the U.S. CBP publication Importing into the United States.

Transportation by ship, rail, aircraft or truck

9. Transport documents for shipments of goods by ship, rail, aircraft or truck may include:

10. Additional information on export requirements is available on the CBSA website.

Retention of information

Keeping records
ss 206(1)

11. Persons wishing to export excisable goods should retain copies of all documents for their records, as these documents and any other evidence of export are subject to audit and must be retained for verification purposes.

12. Additional information on the requirement to maintain books and records is available in Excise Duty Memorandum EDM9-1-1, General Requirements for Books and Records.

Offences and penalties

Failure to comply

13. If a person contravenes or fails to comply with the requirements of the Act, they may be subject to a penalty or face charges under the Act.

All of the memoranda in the Excise Duty Memoranda Series are available by going to Excise duties technical information under the Excise Act, 2001.

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