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Tariff Notice - TN-16
July 7, 2006
Excise Act and Excise Act 2001 Changes
This notice is also available for download in PDF format.
On June 22, 2006, Bill C- 13, an Act to implement certain provisions of the Budget received Royal Assent. Therein certain rates of excise duty and additional duty imposed under the Excise Act 2001 and Excise Act were raised effective July 1, 2006.
Please refer to the table below, which identifies tobacco and alcohol goods under their tariff classification numbers. Raised excise duty rates and additional duty rates are bolded.
Additional information on this topic is available by contacting your nearest Canada Revenue Agency regional excise duty office.
For further information concerning this notice, please contact Paulette Michel, Senior Program Officer, at (613) 954-6907 or Ron Gerold, Manager, Duty Deferral Unit at (613) 948-7085.
TOBACCO AND ALCOHOL CUSTOMS DUTY
EQUIVALENT TO EXCISE DUTY
BUDGET 2006 CHANGES EFFECTIVE JULY 1, 2006
EQUIVALENT TO EXCISE DUTY
BUDGET 2006 CHANGES EFFECTIVE JULY 1, 2006
| Product | Classification number | Excise duty | Excise duty 1 | Excise duty 2 | Excise duty 3 |
|---|---|---|---|---|---|
| Cigars | 2402.10.00.10 2402.10.00.90 | $16.60/ 1000 cigars | E21: $0.066 (S) | E1: 66% (V) | |
| Cigarettes | 2402.20.00.10 2402.20.00.20 | E2: $0.41025/five or fraction of five cigarettes | |||
| Tobacco sticks | 2402.20.00.10 2402.20.00.20 | E22: $0.0605/stick | |||
| 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 | $55.90/KGM | |||
| Beer made from malt | 2203.00.00 tariff item | ||||
| Beer made from malt of an alcoholic strength by volume not exceeding 1.2% vol | 2203.00.00.10 | $2.591/hectolitre | |||
| Beer made from malt of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 2.5% | 2203.00.00.20 | $15.61/hectolitre | |||
| Beer made from malt of an alcoholic strength by volume exceeding 1.2% vol but not exceeding2.5% vol | 2203.00.00.31 2203.00.00.32 2203.00.00.39 | $31.22/hectolitre | |||
| 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 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 | |||
| 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 | ||||
| Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.: Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol | 2206.00.21.10 | E10 : $0.0205/ litre | |||
| Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.: Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol | 2206.00.21.20 | E11: $0.295/ litre | |||
| Prune wine of an alcoholic strength by volume not exceeding 22.9% vol.: 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 | Of an alcoholic strength by volume exceeding 7% vol E12:$0.62/ litre | |
| Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol. | 2206.00.92 tariff item | ||||
| Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol.: Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol | 2206.00.92.10 | E10: $0.0205 / litre | |||
| Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol.: Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol | 2206.00.92.20 | E11: $0.295/ litre | |||
| Other fermented beverages of an alcoholic strength by volume not exceeding 22.9% vol.: 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 | |||
| Other | 2208.90.99.00 | 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 | ||
| Vinegar and substitutes for vinegar obtained from acetic acid | 2209.00.00.00 | None |
Note: Special duty on spirits remains unchanged at $0.12 per litre of absolute ethyl alcohol.
| Last updated: 2006-07-12 |
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