Following the Federal Budget 2021 on April 19, 2021, the government announced increases on the excise duty rates on tobacco effective of 20 April 2021. The federal budget increases the tobacco excise duty rate by $4 per carton of 200 cigarettes, along with corresponding increases to the excise duty rates for other tobacco products outlined as follows:
Product Current Rate New Excise Rate
Cigarettes (per five cigarettes or fraction thereof) | $0.62725 | $0.72725 |
Tobacco Sticks (per stick) | $0.12545 | $0.14545 |
Manufactured Tobacco (per 50 grams or fraction thereof) | $7.84062 | $9.09062 |
Cigars | $27.30379 per 1,000 cigars plus the greater of $0.09814 per cigar and 88 per cent of the sale price or duty-paid value | $31.65673 per 1,000 cigars plus the greater of $0.11379 per cigar and 88 per cent of the sale price or duty-paid value |
Details is found in the following publications.
ED Rates –Excise Duty Rates provides the current rates on excise goods.
Budget 2021 – EDN70 Changes to Excise Duty Rates on Tobacco Products
Budget 2021 – EDN71 Cigarette Inventory Tax on April 20, 2021