Canada Border Services Agency
Symbol of the Government of Canada

ARCHIVED - Tariff Notice – 30

Warning This page has been archived.

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

February 26, 2008

Federal Budget 2008

In the February 26 Budget of 2008, the Minister of Finance announced an increase in excise duty imposed under the Excise Act, 2001 for tobacco sticks effective February 27, 2008. The new excise duty rate on tobacco sticks will be $85.00/1000 tobacco sticks.

The Minister also announced an increase in the excise duty imposed on beer and malt liquor of an alcoholic strength exceeding 11.9% volume. The new duty rate will be $11.696/litre of absolute ethyl alcohol. The new classification number 2203.00.00.40 for beer and malt liquor exceeding an alcoholic strength of 11.9% volume will be added to the consolidation of the Customs Tariff.

Please refer to the table below, which identifies tobacco and alcohol goods under their classification numbers. Excise duty rates and additional duty rates are shown.

Additional information on excise duty matters is available by contacting your nearest Canada Revenue Agency office.

Tobacco and Alcohol Excise Duty and Additional Duty as of February 27, 2008

Product Classification Number Excise Duty Excise Duty 1 Excise Duty 2 Excise Duty 3
Cigars 2402.10.00.10
2402.10.00.90
$18.50/1000 cigars E21:
$0.067 (S)
E1:
67% (V)
 
Cigarettes 2402.20.00.10
2402.20.00.20
  E2:
$85.00/1000 cigarettes
   
Tobacco sticks 2402.20.00.10
2402.20.00.20
  E22:
$85.00/1000 tobacco sticks
   
Raw leaf tobacco 2401.10.10.00
2401.10.91.00
2401.10.99.10
2401.10.99.20
2401.10.99.30
2401.10.99.90
2401.20.10.00
2401.20.90.10
2401.20.90.91
2401.20.90.92
2401.20.90.93
2401.20.90.99
2401.30.00.00
$1.572/KGM      
Manufactured tobacco Other 2403.10.00.10
2403.10.00.20
2403.10.00.90
2403.91.10.00
2403.91.20.00
2403.91.90.00
2403.99.10.00
2403.99.90.10
2403.99.90.90
$57.85/KGM      
Beer made from malt 2203.00.00
tariff item
 
Of an alcoholic strength by volume not exceeding 1.2% vol 2203.00.00.10   $2.591/
hectolitre
   
Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 2.5% vol 2203.00.00.20     $15.61/
hectolitre
 
Of an alcoholic strength by volume exceeding 2.5% vol but not exceeding 11.9% vol 2203.00.00.31
2203.00.00.32
2203.00.00.39
      $31.22/
hectolitre
Of an alcoholic strength by volume exceeding 11.9% vol 2203.00.00.40 $11.696/
litre of absolute ethyl alcohol
     
Sparkling wine of an alcoholic strength not exceeding 22.9% vol.
 
2204.10.10.00   Of an alcoholic strength not exceeding
1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
Other sparkling wine 2204.10.90.00 $11.696/
litre of absolute ethyl alcohol
     
 
Wine of an alcoholic strength by volume not exceeding 13.7% vol. 2204.21.10.10
2204.21.10.91
2204.21.10.92
2204.21.10.99
  Of an alcoholic strength not exceeding than 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
 
 
 
 
 
 
 
 
 
Other wine with an alcoholic strength by volume exceeding 13.7% vol. but not exceeding 22.9% 2204.21.21.00
2204.21.22.00
2204.21.23.10
2204.21.23.90
2204.21.24.10
2204.21.24.20
2204.21.24.90
2204.21.25.10
2204.21.25.20
2204.21.25.90
2204.21.26.10
2204.21.26.20
2204.21.26.30
2204.21.26.90
2204.21.27.10
2204.21.27.20
2204.21.27.90
2204.21.28.00
2204.21.31.10
2204.21.31.20
2204.21.31.30
2204.21.31.90
$0.62
/litre
     
 
 
 
 
 
 
 
 
 
Other wine of an alcoholic strength exceeding 22.9% vol. 2204.21.32.10
2204.21.32.20
2204.21.32.30
2204.21.32.90
$11.696/
litre of absolute ethyl alcohol
     
Grape must of an alcoholic strength by volume not exceeding 22.9% vol. 2204.21.41.00   Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
 
Grape must of an alcoholic strength exceeding 22.9% vol. 2204.21.49.00 $11.696/
litre of absolute ethyl alcohol
11,696 $/litre
     
 
 
Wine of an alcohol strength by volume not exceeding 13.7% vol. 2204.29.10.10
2204.29.10.20
2204.29.10.90
  Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
 
Wine of an alcoholic strength by volume exceeding 13.7% but not exceeding 22.9% 2204.29.21.00
2204.29.22.00
2204.29.23.00
2204.29.24.00
2204.29.25.00
2204.29.26.00
2204.29.27.00
2204.29.28.00
2204.29.31.00
$0.62/
litre 
     
 
 
 
 
Wine of an alcoholic strength by volume exceeding 22.9% vol. 2204.29.32.00 $11.696/
litre of absolute ethyl alcohol
     
 
 
Grape must of an alcoholic strength by volume not exceeding 22.9% vol. 2204.29.41.00   Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
Grape must of an alcoholic strength by volume exceeding 22.9% vol. 2204.29.49.00 $11.696/
litre of absolute ethyl alcohol
     
Other grape must of an alcoholic strength by volume not exceeding 22.9% vol. 2204.30.10.00   Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
 
 
 
 
 
 
 
 
 
Other grape must of an alcoholic strength by volume exceeding 22.9% vol. 2204.30.90.00 $11.696/
litre of absolute ethyl alcohol
     
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances of an alcoholic strength not exceeding 18.3% vol. 2205.10.10.10
2205.10.10.20
2205.10.10.30
2205.10.10.90
  Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
 
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances of an alcoholic strength exceeding 18.3% but not exceeding 22.9% vol. 2205.10.20.00 $0.62/
litre
     
 
 
 
 
 
Vermouth and other wine of fresh grapes flavoured with plants or aromatic sub-stances of an alcoholic strength by volume exceeding 22.9% vol. 2205.10.30.00 $11.696/
litre of absolute ethyl alcohol
     
 
 
 
 
 
Other of an alcohol strength by vol. not exceeding 18.3% 2205.90.10.00   Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
Other- of alcohol strength by vol. exceeding 18.3% but not exceeding 22.9% vol. 2205.90.20.00 $0.62/
litre
     
 
Other -of an alcoholic strength by vol. exceeding 22.9% vol. 2205.90.30.00 $11.696/
litre of absolute ethyl alcohol
 
     
 
 
Sparkling cider of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.11.00   Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
Other sparkling cider 2206.00.12.00 $0.62/litre      
 
 
 
 
Other cider of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.18.00   Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11 : $0.295/litre
Of an alcoholic strength exceeding 7%
E12 : $0.62/litre
Other cider of an alcoholic strength exceeding 22.9% vol. 2206.00.19.00 $11.696/
litre of absolute ethyl alcohol
     
Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.: 2206.00.21
tariff item
       
Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol 2206.00.21.10   E10 : $0.0205/litre    
Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol 2206.00.21.20     E11 : $0.295/litre  
Of an alcoholic strength by volume exceeding 7.0% but not exceeding 22.9% vol 2206.00.21.30       E12: $0.62/litre
Prune wine of alcohol strength by volume exceeding 22.9% vol. 2206.00.22.00 $11.696/
litre of absolute ethyl alcohol
     
Perry, sparkling of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.31.00   Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
 
Perry, sparkling of an alcoholic strength exceeding 22.9% vol. 2206.00.39.00 $11.696/
litre of absolute ethyl alcohol
     
 
 
Other wine, sparkling of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.41.00   Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
 
 
Other wine, sparkling of an alcoholic strength by volume exceeding 22.9% vol. 2206.00.49.00 $11.696/
litre of absolute ethyl alcohol
     
Sake and other wine, not sparkling, of an alcoholic strength by volume not exceeding 13.7% vol. 2206.00.50.11
2206.00.50.19
2206.00.50.90
  Of an alcoholic strength not exceeding 1.2%
E10: $0.0205 /litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
Of an alcoholic strength exceeding 7%
E12: $0.62/litre
 
Sake and other wine, not sparkling, of an alcoholic strength by volume exceeding 13.7% vol. but not exceeding 22.9% vol. 2206.00.61.00
2206.00.62.00
2206.00.63.00
2206.00.64.10
2206.00.64.90
2206.00.65.00
2206.00.66.00
2206.00.67.00
2206.00.68.00
2206.00.71.00
$0.62/
litre
     
Sake and other wine, not sparkling, of an alcoholic strength by volume exceeding 22.9% vol. 2206.00.72.00 $11.696/
litre of absolute ethyl alcohol
     
 
 
 
 
 
 
Ginger beer and herbal beer 2206.00.80.00   Of an alcoholic strength by volume not exceeding 1.2% vol
E10: $0.0205/litre
Of an alcoholic strength exceeding 1.2% vol but not exceeding 7% vol
E11: $0.295/litre
Of an alcoholic strength by volume exceeding 7% vol
 
E12: $0.62/litre
Mead 2206.00.91.00  
 
 
Of an alcoholic strength not exceeding 1.2%
E10: $0.0205/litre
Of an alcoholic strength exceeding 1.2% but not exceeding 7%
E11: $0.295/litre
More than 7% of absolute ethyl alcohol by volume
E12:
$0.62/
litre
Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol. 2206.00.92
tariff item
       
Of an alcoholic  strength by volume exceeding 0.5% vol but not exceeding 1.2% vol 2206.00.92.10   E10: $0.0205/
litre
   
Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol 2206.00.92.20     E11: $0.295/
litre
 
Of an alcoholic strength by volume exceeding 7.0% vol but not exceeding 22.9% vol 2206.00.92.30       E12: $0.62/
litre
Other fermented beverages of an alcoholic strength by volume exceeding 22.9% vol. 2206.00.93.00 $11.696/
litre of absolute ethyl alcohol
   
 
 
 
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher 2207.10.10.00
2207.10.90.00
$11.696/
litre of absolute ethyl alcohol
     
Specially denatured ethyl alcohol
Denatured ethyl alcohol
 
2207.20.11.00
2207.20.12.00
 
None
     
 
Other, denatured ethyl alcohol 2207.20.19.00   E35: $11.696/litre of absolute ethyl alcohol    
Other, denatured spirits 2207.20.90.00   E35:
$11.696/litre of absolute ethyl alcohol
   
 
Undenatured ethyl alcohol of an alcoholic strength by vol. of less than 80% vol. 2208.20.00.10
2208.20.00.90
2208.30.00.11
2208.30.00.19
2208.30.00.21
2208.30.00.29
2208.30.00.30
2208.30.00.40
2208.30.00.91
2208.30.00.99
2208.40.10.10
2208.40.10.90
2208.40.20.00
2208.50.00.10
2208.50.00.90
2208.60.00.00
2208.70.00.00
2208.90.10.00
2208.90.21.00
2208.90.29.00
$11.696/litre of absolute ethyl alcohol      
Angostura bitters 2208.90.30.00 None      
Packaged spirituous fruit juices of an alcoholic strength by volume not exceeding 7% vol. 2208.90.41.00 $0.295/litre      
Other spirituous fruit juices of an alcoholic strength by volume not exceeding 14.3% by volume 2208.90.49.00 $11.696/litre of absolute ethyl alcohol      
Other fruit brandies 2208.90.92.00   Not more than 7% of absolute ethyl alcohol
E36: $0.295/litre
Greater than 7% of absolute ethyl alcohol
E35:$11.696/litre of absolute ethyl alcohol
 
Other, packaged, of an alcoholic strength by volume not exceeding 7% 2208.90.98.00 $0.295/
litre
     
 
 
Vinegar and substitutes for vinegar obtained from acetic acid 2209.00.00.00 None