Excise Act, 2001 (S.C. 2002, c. 22)

Assented to 2002-06-13

SCHEDULE 3(Sections 53, 54 and 56)RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO

  • 1. Special duty on imported manufactured tobacco:

    • (a) $0.0575 per cigarette, in the case of cigarettes;

    • (b) $0.0425 per stick, in the case of tobacco sticks; and

    • (c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

  • 2. Special duty on traveller’s tobacco:

    • (a) $0.0575 per cigarette, in the case of cigarettes;

    • (b) $0.0425 per stick, in the case of tobacco sticks; and

    • (c) $0.0375 per gram, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

  • 3. Special duty on unstamped tobacco products:

    • (a) $0.0575 per cigarette, in the case of cigarettes;

    • (b) $0.0425 per stick, in the case of tobacco sticks; and

    • (c) $37.50 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.

  • 4. Special duty on stamped tobacco products:

    • (a) $0.068224 per cigarette, in the case of cigarettes;

    • (b) $0.0345 per stick, in the case of tobacco sticks; and

    • (c) $33.502 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.