Get Excise Duty Return Spirits Licensee - Agence Du Revenu Du Canada - Cra-arc Gc

Regular rates of excise duty on beer packaged in Canada ProductRate effective April 1, 2023Rate effective April 1, 2022 to March 31, 2023Beer containing not more than 1.2% absolute ethyl alcohol by volume$3.072$2.890Beer containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume$18.51$17.412 more rows

If the amount of alcohol you want to import exceeds your personal exemption, you will be required to pay the duty and taxes as well as any provincial or territorial levies that apply. Contact the appropriate provincial or territorial liquor control authority for more information before you return to Canada.

Goods must be in your possession and reported at time of entry to Canada. If the value of the goods you are bringing back exceeds CAN$800, duties and taxes are applicable only on amount of the imported goods that exceeds CAN$800. A minimum absence of 48 hours from Canada is required.

Liquor taxes were initially projected to rise by 6.3% in April, but the 2023 federal budget has proposed a temporary cap of 2% on alcohol excise duties. The potential cap will stay in place for one year, pending budget approval. Either way, this alcohol tax bump may not impact your next trip to the liquor store.

The Government Canada imposes excise duty on alcohol and spirits (including wine and beer) under the Excise Act and the Excise Act 2001. The producer or manufacturer is required to pay the excise tax and excise duty and, therefore, excise tax and excise duty are indirect taxes. How can we help you?

Excise duties are imposed under the Excise Act, 2001 on spirits, wine, tobacco products, cannabis products and vaping products produced in Canada. For more information on the application of excise duties on those products, go to Excise duties technical information under the Excise Act, 2001.

You must have the goods with you when you enter Canada. You can bring back up to 1.5 litres of wine or 1.14 litres of alcoholic beverages or up to 8.5 litres of beer. Some tobacco products*and alcoholic beverages may be included in your personal exemption.

Call the Excise and Specialty Tax Directorate at 1‑866‑330‑3304 to make a general or technical enquiry regarding: the air travellers security charge (ATSC) excise duties on beer products, cannabis products, spirits products, tobacco products, vaping products and wine products.