Excise duty
Spirits, wine and tobacco products
Excise duty is imposed under the Excise Act, 2001 on spirits, wine and tobacco products made in Canada. For more information on the application of excise duty on spirits, wine and tobacco products, go to Excise Act, 2001 - Technical Information.
Beer
Excise duty is imposedon beer under the Excise Act. For more information on the application of excise duty on beer, go to Excise Act - Technical Information.
Excise duty rates
Stamping regime for tobacco products
Effective July 1, 2012, tobacco stamps are mandatory on all tobacco products manufactured domestically or imported into Canada for the duty-paid market.
The following publications contain more information on the stamping regime since its implementation. Please note that they are currently being revised because some of the information is not up to date.
- EDN26, New Excise Stamp Security Features
- EDN24, New Stamping Regime for Tobacco Products
- EDN28, Becoming a Prescribed Person under the New Tobacco Stamping Regime
- EDN29, Tobacco Stamping Regime - Excise Stamp Order Process
- EDN32, Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012
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