Excise duties

Excise duties are charged on spirits, wine, beer, and tobacco products. The rates of duty on spirits, wine and tobacco products are set out in the Excise Act, 2001 and duty rates on beer are contained in the Excise Act.

When these goods are manufactured in Canada, duty is payable on goods at the point of packaging rather than at the point of sale. Generally, when they are imported into Canada, duty is payable by the importer at the time the goods are imported.

All persons who manufacture these goods in Canada must be licensed. Most licensees must provide security of at least $5,000.

For more information, contact the nearest Regional Excise Duty Office. For a listing of their numbers, please see EDM1-1-2, Regional Excise Duty Offices.

Forms and publications

• Form L1, Application for Excise Duty Licence / Notice of Change of Name or Location
• Form L63, Licence and Registration Application Excise Act, 2001

Related topics

• Excise duty - Technical information
• Excise Taxes and Special Levies