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ARCHIVED - Tariff Notice – 34

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July 28, 2008

Federal Budget 2008

In the February 26 Budget of 2008, the Minister of Finance announced an adjustment to the excise duty imposed under the Excise Act, 2001 for manufactured tobacco other effective July 1, 2008. The new excise duty rate will be $2.8925 per 50 gram package or fraction thereof for stamped manufactured tobacco. “Packaged” is defined to mean goods of Heading 24.03 as packaged for sale to the general public.

Please refer to the tables below, which identify tobacco goods under their classification numbers. Excise duty rates and additional duty rates are shown. Only manufactured tobacco other rates are changed effective July 1, 2008. Please refer to Table 2 for these changes. All other tobacco rates in Table 1 remain the same.

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

Table 1
Tobacco Excise Duty and Additional Duty as of February 27, 2008

Product Classification
Number
Excise Duty Excise Duty 1 Excise Duty 2
Cigars 2402.10.00.10
2402.10.00.90
$18.50/1000 cigars E07: $67.00/1000 cigars (S)1 E1: 67% (V)2
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 Other3 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    

1(S) is the specific duty rate
2 (V) is the ad valorem duty rate
3 Effective July 1, 2008, these classification numbers have been split to indicate whether packaged or not packaged. For import, excise duties are only applicable to the packaged, manufactured tobacco other. See Table 2.

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Table 2
Excise Duty on Manufactured Tobacco Other as of July 1, 2008

Classification
Number4
Excise Duty 1 Excise Duty 2 Excise Duty 3 Excise Duty 4 Excise Duty 5
2403.10.00.11

2403.10.00.21

2403.10.00.91

2403.91.10.10

2403.91.20.10

2403.91.90.10

2403.99.10.10

2403.99.90.11

2403.99.90.91
E37= $2.89255

Package size less than or equal to 50 grams
E38= $5.78505

Package size greater than 50 grams but less than or equal to 100 grams
E39= $8.67755

Package size greater than 100 grams but less than or equal to 150 grams
E40= $11.57005

Package size greater than 150 grams but less than or equal to 200 grams
E41= Amount manually calculated by importer/broker5

Package size greater than 200 grams

4 These are the classification numbers for the packaged, manufactured tobacco.

The classification numbers (listed below) for not packaged manufactured tobacco are intended for entry under a Canada Revenue Agency licence:

  • 2403.10.00.12
  • 2403.10.00.22
  • 2403.10.00.99
  • 2403.91.10.20
  • 2403.91.20.20
  • 2403.91.90.20
  • 2403.99.10.20
  • 2403.99.90.12
  • 2403.99.90.99

The Unit of Measure (UOM) for not packaged, manufactured tobacco is KGM.

5 E37 to E41 are for packaged stamped imported manufactured tobacco, with a UOM of NMB for classification number and excise duty.