CARM Bulletin 5395 - Update on the Accounting for Excise Duty of Cigars

February 13, 2025

The CBSA has received numerous reports of errors on the Commercial Accounting Declarations (CAD) when accounting for excise duty on cigars.

In order to allow the trade chain partners to correctly account for the excise duty on cigars; excise codes E01 and E07 are now set with an Accept Rate type. It is the importer’s responsibility to determine the amount owed, which includes both the excise duty and special duty.

Any amount owing is to be entered in the Excise Duty amount field. If an amount is entered in the Excise Tax amount field, it will not show on the submitted CAD.

Please note that Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) System is being processed to reflect these changes.

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

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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