Excise Act, 2001 (S.C. 2002, c. 22)

Act current to 2014-06-12 and last amended on 2013-06-26. Previous Versions

SCHEDULE 1(Section 42)RATES OF DUTY ON TOBACCO PRODUCTS

  • 1. Cigarettes:

    • (a) $0.374875 for each five cigarettes or fraction of five cigarettes contained in any package, if the cigarettes are black stock

      • (i) for delivery by the tobacco licensee who manufactured them to a duty free shop or customs bonded warehouse,

      • (ii) for delivery by the tobacco licensee who manufactured them to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or

      • (iii) for export by the tobacco licensee who manufactured them for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) $0.425 for each five cigarettes or fraction of five cigarettes contained in any package, in any other case.

  • 2. Tobacco sticks:

    • (a) $0.074975 per stick, if the tobacco sticks are black stock

      • (i) for delivery by the tobacco licensee who manufactured them to a duty free shop or customs bonded warehouse,

      • (ii) for delivery by the tobacco licensee who manufactured them to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or

      • (iii) for export by the tobacco licensee who manufactured them for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) $0.085 per stick, in any other case.

  • 3. Manufactured tobacco other than cigarettes and tobacco sticks:

    • (a) $4.685938 per 50 grams or fraction of 50 grams contained in any package, if the manufactured tobacco is black stock

      • (i) for delivery by the tobacco licensee who manufactured it to a duty free shop or customs bonded warehouse,

      • (ii) for delivery by the tobacco licensee who manufactured it to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, or

      • (iii) for export by the tobacco licensee who manufactured it for delivery to a foreign duty free shop or as foreign ships’ stores; and

    • (b) $5.3125 per 50 grams or fraction of 50 grams contained in any package, in any other case.

  • 4. Cigars: $18.50 per 1,000 cigars.

  • 5. Raw leaf tobacco: $1.572 per kilogram.

  • 2002, c. 22, Sch. 1;
  • 2003, c. 15, ss. 47 to 49;
  • 2006, c. 4, ss. 37 to 40;
  • 2007, c. 35, ss. 204 to 207;
  • 2008, c. 28, ss. 63, 64;
  • 2013, c. 33, s. 56.