Excise duty circulars

Effective July 1, 2003 most excise duty licensees are now licensed under the Excise Act, 2001. The ED Circulars listed below do not relate to these new licensees. However, some circulars still apply to breweries, which continue to be licensed under the Excise Act. Circulars that relate to breweries are numbered between the 200-2 and 202 and from 212-1 to 212-10. A list of all excise duty circulars can be found by clicking on the last link of this page. Only circulars printed in 1995 or later are available in electronic format. For circulars dated before 1995, or copies that relate to the brewery sector, contact your Regional Excise Duty Office. Most regulations under the Excise Act have been repealed as a result of the Excise Act, 2001 coming into force.

Please note that the only ED circulars that will be updated are those relating to breweries, on an as-required basis. Information relating to excise duty licensees and registrants involved with spirits, wine and tobacco products may be found under the link Excise Act, 2001 - Technical Information in the Excise Duty Memoranda series.

• ED200-1 Regulations Prescribing Fees for Licences Issued Under the Excise Act
• ED200-3 Guidelines for Excise Duty Licensing and Bonding - Guarantee Bonds
• ED200-4 Guidelines for Excise Duty Licensing and Bonding Change after Issuance of Licence
• ED208-3 Guidelines for the Possession or Use of Chemical Stills - Dealers
• ED210-3 Guidelines for Alcohol Determination - Protocol for the Determination of Alcoholic Strengths for Excise Purposes by Density in Air Using a Digital Density Meter
• ED210-4R Guidelines for Alcohol Determination - Protocol for the examination and approval of digital density meters
• ED210-5 Guidelines for Alcohol Determination - Protocol for Excise Officers to Ensure that the Determination of Alcoholic Strengths Using Digital Density Meter is Acceptable for Excise Purposes
• ED210-6R Guidelines for Alcohol Determination - Procedure for the re-examination of previously approved digital density meters
• ED210-7 Guidelines for Alcohol Determination - Protocol for the Determination of Alcoholic Strenghts for Excise Purposes by Density in Air Using a Pycnometer
• ED210-8R Guidelines for Alcohol Determination - Protocol for the examination and approval of pycnometers
• ED210-9 Guidelines for Alcohol Determination - Protocol for Excise Officers to Ensure That the Determination of Alcoholic Strengths Using a Pycnometer Is Acceptable for Excise Purposes
• ED210-10R Guidelines for Alcohol Determination - Procedure for the re-examination of previously approved pycnometers

• ED210-11 Guidelines for Alcohol Determination - Protocol for the Determination of Alcoholic Strengths for Excise Purposes by Using a Digital Thermometer
• ED210-12 Guidelines for Alcohol Determination - Protocol for Excise Officers to Ensure that the Determination of Alcoholic Strengths by Using a Digital Thermometer...
• ED210-13 Guidelines for Alcohol Determination - Protocol for the Examination and Approval of Hydrometers, Glass Thermometers and Digital Thermometers
• ED210-14 Guidelines for Alcohol Determination - Protocol for the Examination and Approval of a Mass Flow Measuring System
• ED212-1 Brewery Regulations
• ED212-2 Departmental Regulations Respecting Breweries
• ED212-4 Guidelines for Brewery Operations Beer Produced
• ED212-5 Guidelines for Brewery Operations Loss Allowance
• ED212-7 Credit Entitlements
• ED212-10 Guidelines for Brew on Premises Operations
• ED215 Regulations Respecting Special Excise Services
• ED-INDEX List of Excise Duty Circulars (June 2004)