Customs Tariff

Marginal note:Imposition of additional duties

• 21 (1) In addition to any other duties imposed under this Act or any other Act of Parliament relating to customs, there shall be levied on all goods subject to excise, at the time those goods are imported, and paid in accordance with the Customs Act, an additional duty equal to the excise duty that would be levied on the goods under the Excise Act if

  • (a) the goods had been manufactured or produced in Canada; and

  • (b) in respect of goods of tariff item No. 2207.20.19, subsections 1(2) to (6) of Part I of the schedule to the Excise Act did not apply to the goods.

• Marginal note:Duty on tobacco imported by traveller

  (2)  There shall be levied on traveller’s tobacco, at the time of its importation, and paid in accordance with the Customs Act, a duty of

  • (a) $0.075 per cigarette, in the case of cigarettes;

  • (b) $0.055 per stick, in the case of tobacco sticks; and

  • (c) $0.05 per gram, in the case of manufactured tobacco other than cigarettes and tobacco sticks.

• Marginal note:Exception — excise duty-paid manufactured tobacco

  (3) A duty shall not be levied under this section on manufactured tobacco imported by an individual for their personal use if it is stamped in accordance with the Excise Act and duty has been imposed on it under section 200 of that Act.

• Marginal note:Definitions

  (4) The definitions in this subsection apply in this section.

  goods subject to excise

  marchandises assujetties à l’accise

  goods subject to excise means

  • (a) beer or malt liquor, within the meaning of the Excise Act, of heading No. 22.03 or of tariff item No. 2202.90.10 or 2206.00.80;

  • (b) spirits, within the meaning of the Excise Act, of an alcoholic strength by volume exceeding 22.9% volume, of tariff item No. 2204.21.32, 2204.29.32, 2205.10.30, 2205.90.30, 2206.00.22, 2206.00.72 or 2206.00.92;

  • (c) spirits, within the meaning of the Excise Act, of heading No. 22.07 or 22.08, other than of tariff item No. 2207.20.11, 2207.20.90, 2208.90.30 or 2208.90.91;

  • (d) cigars or manufactured tobacco of tariff item No. 2402.10.00, 2402.20.00, 2403.10.00, 2403.91.90, 2403.99.10 or 2403.99.90; or

  • (e) goods referred to in any of paragraphs (a) to (d) that are classified with the container in which they are imported. (marchandises assujetties à l’accise)

  traveller’s tobacco

  tabac du voyageur

  traveller’s tobacco means manufactured tobacco that is imported by a person at any time and

  • (a) is classified under tariff item No. 9804.10.00, 9804.20.00, 9805.00.00 or 9807.00.00; or

  • (b) would be classified under tariff item No. 9804.10.00 or 9804.20.00 but for the fact that the total value for duty as determined under section 46 of the Customs Act of all goods imported by the person at that time exceeds the maximum value specified in that tariff item. (tabac du voyageur)