Note: Memoranda marked "Non-CBSA" may contain outdated information.
|Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products|
|D18-3-1||2004-10-06||Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods|
||Excise duty framework for vaping products|
|D18-4-1||Select luxury items tax on importation|
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