Bulletin 5393 - Update on the Accounting of Vaping Products

January 29, 2025

The CBSA has added Bulletin 5393, found in the link on the CARM Client Portal home page:

https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/public-bulletins

Bulletin 5393 - Update on the Accounting of Vaping Products

In CARM, all excisable goods fall under specific excise tax codes in order for the relevant excise duties and/or taxes to be accounted for. Therefore, on a Commercial Accounting Declaration (CAD), when accounting for vaping products, an importer must select the appropriate excise tax code.

In the instance where the code selected is an Accept Rate type, the amount owing is to be entered in the Excise Duty amount field. Any amount entered in the Excise Tax amount field will not show on the submitted CAD, as it expects the data in the Excise Duty amount field.

For a full list of applicable codes and their rate types, please see section “Vaping products” in Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) System.

Please note that Memorandum D18-3-2: Excise Duty Framework for Vaping Products, is in process to be updated to reflect these changes.

Topic(s)

CBSA Assessment and Revenue Management (CARM)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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