Memorandum D18-3-2: Excise Duty Framework for Vaping Products
Import-export program (RM) account
The CBSA Assessment and Revenue Management system (CARM) is now the official system of record used to account for imported commercial goods and pay duties and taxes owed to the Canada Border Services Agency. Find out how to Register for or modify an import-export program account.
This D-memo will be updated and will come into effect with the scheduled external implementation of CARM in October 2024. The pending version is available now in PDF format only for your reference. The D-memo currently in effect is available on this page.
D18-3-2: Excise Duty Framework for Vaping Products [PDF, 1,240 KB] Updated 2024-11-28
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