1. The Canada Border Services Agency (CBSA) wishes to advise of amendments to the March 2, 2022, version of the Departmental Consolidation of the Customs Tariff and eliminating excise duty on non-alcoholic beer, as per Budget announcement dated April 7, 2022.
2. Rate of duty reductions included in the Canada-European Free Trade Association (EFTA) Free Trade Agreement are effective July 1, 2022 and contain changes to the tariff treatments, the Iceland Tariff (IT), Norway Tariff (NT) & Switzerland Liechtenstein Tariff (SLT) for the following tariff classification numbers:
| Tariff Classification Numbers | New Rate of Duty |
|---|---|
| 8901.10.90.00 | IT, NT, SLT: 3.5% |
| 8901.90.99.00 | IT, NT, SLT: 3.5% |
| 8904.00.00.00 | IT, NT, SLT: 3.5% |
| 8905.10.00.00 | IT, NT, SLT: 3.5% |
| 8905.90.90.00 | IT, NT, SLT: 3.5% |
3. Statistics Canada is modifying the description of 2203.00.00.10 to provide for beer made from malt of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol.
4. Excise duty has been eliminated on 2202.91.00.00 non-alcoholic beer of an alcoholic strength by volume not exceeding 0.5% vol, effective July 1, 2022 as per Budget announcement dated April 7, 2022.
5. An amended version of the Departmental Consolidation of the Customs Tariff, reflecting all of these changes, is published on the CBSA website.
6. All changes will be active in the Customs Commercial System (CCS) beginning July 1, 2022.
7. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request can be found in CBSA Memorandum D11-11-3 - Advance Rulings for Tariff Classification, which is found on the CBSA website.
8. For more information, call the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply): 1-204-983-3500 or 1-506-636-5064
TTY: 1-866-335-3237
Email: [email protected]
Contact Us at the CBSA website may also be accessed for information.
https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn22-13-eng.html