Excise duty circulars

Effective July 1, 2003, most excise duty licensees (that is, for wine, spirits and tobacco products) are now licensed or registered under the Excise Act, 2001. The ED circulars listed below do not relate to them. For information on spirits, wine and tobacco products relating to excise duty licensees and registrants, go to Excise duties technical information under the Excise Act, 2001.

Brewers and breweries continue to be licensed under the Excise Act. Only ED circulars published in 1995 or later are available in electronic format. To obtain copies of ED circulars dated before 1995, contact your regional excise office listed at Contact Information – Excise Duties, Excise Taxes, Fuel Charge and Air Travellers Security Charge. Also, most regulations under the Excise Act have been repealed as a result of the implementation of the Excise Act, 2001.

Please note that the only ED circulars that will be updated are those relating to breweries, on an as-required basis.

Regulations and guidelines for excise duty licensing and bonding

Guidelines for excise licensees

Regulations, guidelines for breweries and brew‑on‑premises operations

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