Customs Notice 23-13: Creation of Canada Border Services Agency's Excise Code E70
Ottawa,
1. The Canada Border Services Agency (CBSA) wishes to advise of the creation of a new Excise Code E70, regarding goods subject to customs duty based on excise duty.
2. Effective , E70 will apply to classification numbers with the description "subject to customs duty based on excise duty", as stated below.
| Chapter | Classification number |
|---|---|
| 42 |
|
| 69 |
|
| 70 |
|
| 71 |
|
| 73 | 7323.94.00.91 |
| 80 | 8007.00.90.40 |
These classification numbers are to be used when importing an excisable good, such as alcohol or tobacco, with the respective good identified in the information that precedes them.
For example:
7013.41.00.20: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18). – Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: – Of lead crystal – Decanters, subject to customs duty based on excise duty.
3. To account for the excise tax on the goods subject to E70 and payable on importation, the importer must insert the correct tariff classification number on a single line for the goods and include E70 in field 34 Excise Tax Rate. The excise tax amount is then manually calculated according to the excisable good (alcohol or tobacco) they are importing with the goods indicated at the tariff item level, and enter it in field 40 Excise Tax.
4. Manual calculation of the excisable goods to be entered in field 40, is based on excise duty rates provided by the Canada Revenue Agency (CRA) and follow the steps provided in D-Memoranda 17-1-10: Coding of Customs Accounting Documents in Appendix B.
5. The Excise Code E70 will be active in the Customs Commercial System (CCS) and downstream applications for commercial purposes.
6. 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.
7. For more information, contact the CBSA Border Information Service (BIS).
- Calls within Canada and the United States (toll free): 1-800-461-9999
- Calls outside Canada and 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.
- Date modified: