Excise duty on vaping products

An excise duty on vaping products was 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 who choose to apply the vaping excise stamp in Canada are also required to get a vaping product licence from the CRA. Importers who are exclusively applying the vaping excise stamp prior to importation are required to apply to become a vaping prescribed person with 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 and stamped with an appropriate vaping excise. The excise stamp shows that duties have been paid.

The information described on this webpage is based on the Excise Act, 2001 and its regulations.

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

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