Memorandum D18-3-2: Excise duty framework for vaping products - NEW

September 29, 2022

Memorandum D18-3-2: Excise duty framework for vaping products

The Government of Canada has introduced an excise duty (vaping duty) on vaping products through a new excise duty framework. The vaping duty and the vaping excise stamp apply to vaping substances that are manufactured in Canada or imported, and that are intended for use in a vaping device in Canada. The excise duty framework for vaping products comes into effect on October 1, 2022.

Mémorandum D18-3-2 : Cadre de droits d’accise sur les produits de vapotage

Le gouvernement du Canada a instauré des droits d’accise (droit sur le vapotage) sur les produits de vapotage à travers un nouveau cadre de droits d’accise. Le droit sur le vapotage et le timbre d’accise de vapotage s’appliquent aux substances de vapotage qui sont produites ou importées au Canada et qui sont destinées à être utilisées au dans un dispositif de vapotage au Canada. Le cadre de droits d’accise sur les produits de vapotage entre en vigueur le 1er octobre 2022.

Topic(s)

Acts & Regulations

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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