Customs Notice 23-04: Amendment to Canada Border Services Agency’s Excise Code E12

Ottawa, February 23, 2023

1. The Canada Border Services Agency (CBSA) wishes to advise of an amendment to the Excise Code E12, regarding wines more than 7% of absolute ethyl alcohol by volume.

2. Effective March 1, 2023, the classification number 4415.10.90.00 “Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. – Cases, boxes, crates, drums and similar packing; cable-drums – Other” will be removed from Excise Code E12 based on a recent classification analysis.

3. Due to system limitations, this change will be active in the downstream applications, such as TRAS and ACROSS, at a later date. A new Customs Notice will be published to advise when the changes will be effective.

4. An application for a refund of duties under paragraph 74(1)(c.11) of the Customs Act may be made within four years from the date the goods were accounted for under subsections 32(1), (3), or (5), in respect of eligible goods that were imported on or after March 1, 2023. Further information on applying for a refund can be found in Memorandum D6-2-3, Refund of Duties.

5. For certainty regarding the tariff classification, origin or value for duty of a product, importers may request a ruling. Details on submitting a request for a ruling can be found in the Memorandum D11-11-3, Advance Rulings for Tariff Classification, Memorandum D11-11-1, National Customs Rulings (NCR), or Memorandum D11-4-16 Advance rulings for origin under Free Trade Agreements.

6. For more information, contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237

Contact Us online (webform)
Contact Us at the CBSA website may also be accessed for information.