Updated: Memorandum D18-3-2: Excise Duty Framework for Vaping Products

February 11, 2025

Memorandum D18-3-2: Excise Duty Framework for Vaping Products has been updated on February 7, 2025 to reflect the changes in the Accounting for commercial goods section (paragraphs 89, 90 and 91).

Link to the d-memo: https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html

Topic(s)

CBSA Policies & Decisions

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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