Excise duty on vaping products

An excise duty on vaping products, as announced in Budget 2022, is being implemented on October 1, 2022 through the introduction of a new excise duty framework. The excise duty applies to vaping substances that are manufactured in Canada or imported and that are intended for use in a vaping device in Canada. 

Manufacturers of vaping products are required to get a vaping product licence from the CRA. Importers are required to apply for a registration from the CRA.

Manufacturers and importers are also required to register for the vaping stamping regime. All vaping products entering the Canadian duty-paid market are required to be packaged with an excise stamp affixed to the product. The excise stamps shows that duties have been paid.

The information described on this webpage is based on the Excise Act, 2001 and its regulations including the amendments under Bill C-19, Budget Implementation Act, 2022, No. 1.

To learn how the excise duty on vaping products affects retailers and consumers, use the PDFs below.

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