Excise duties are charged on spirits, wine, beer, and tobacco products. The rates of duty on spirits, wine and tobacco products are given in the Excise Act, 2001 and duty rates on beer are given in the Excise Act.
When these goods are manufactured in Canada, duty is payable on the goods at the point of packaging rather than at the point of sale. Generally, when they are imported into Canada, duty is payable by the importer when the goods are imported.
All persons who manufacture these goods in Canada must be licensed. Most licensees must provide security of at least $5,000.
For more information, contact the nearest regional excise duty office. For a listing of their offices and numbers, see Contact Information.
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