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Memorandum D18-3-1
Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of those Goods
2004-10-06: This memorandum contains procedures and information for commercial importations of wine, spirits, raw leaf tobacco and tobacco products on or after July 1, 2003.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (29 Kb) [help with PDF files]
Last modified: 2004-10-06
Summary
This memorandum provides information on the reporting and submission of customs documentation requesting release and final accounting of imported alcohol and tobacco under the Customs Act.
References
| Issuing office | Duty Deferral Unit, Admissibility Branch |
| Headquarters file | N/A |
| Legislative references | Customs Act, Customs Tariff, Excise Act, 2001 |
| Other references | D2-3-6, D3-1-3, D4-1-6, D5-1-1, D7-4-2, D7-4-4, D17-1-10, D17-1-22, D18-2-1 |
| Superseded memoranda D | N/A |
