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

June 27, 2025

Please note that paragraph 91 of Memorandum D18-3-2: Excise Duty Framework for Vaping Products has been updated. This paragraph describes the process and codes to be employed in circumstances where vaping duty is relieved or not payable.

Topic(s)

Accounting & Payment

CBSA Policies & Decisions

Information source

Canada Border Services Agency (CBSA)

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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