ChinaVoodoo
Moderator
I had a non tobacco order take 6 weeks recently - Montreal border, I think
Got charged duties/taxes for whole leaf tobacco - suggestions needed
- Thread starter Jack_ca
- Start date
Welcome to the forum. Feel free to introduce yourself in the Introduce Yourself forum.
I'll defer to other members to answer your question.
Bob
I'll defer to other members to answer your question.
Bob
Here's what I found:
Contact them, and ask for it to be reassessed. Cite unmanufactured leaf tobacco 2401.10.99 not stemmed/stripped
Bob
Contact them, and ask for it to be reassessed. Cite unmanufactured leaf tobacco 2401.10.99 not stemmed/stripped
Bob
ChinaVoodoo
Moderator
Importing by mail or courier - Disputing duty and taxes
When you receive your goods, there will be a form E14, CBSA Postal Import Form attached. This form will indicate the amount of duty and taxes you owe.
My tobacco orders have been taking much longer at the border lately (last 3 months). It normally took a week to get through customs but the last 3 orders its been around 3 weeks. They have come through fine though. A question I have though is do they keep track of how much total tobacco an individual orders for the year and if so does it reset every calendar year.
pottsS
Well-Known Member
I know, I have that question too...I'm paranoid because my son and I work together on cigs, I've had him start doing every other order just in case! I feel like they wouldn't notice unless I started ordering 10# every month, but I do not know. I guess I probably never will...they know my paranoia will keep me honest!
93rdCanadian
Well-Known Member
I think it now varies by province.
For all of Canada the federal government applies an excise tax at $1.572 per kilogram.
www.canada.ca
But then you have to add the provincial taxes which is where things are getting clamped down.
It looks like Saskatchewan is going to be a no go for whole leaf anymore, they are charging tax based at the same rates as tobacco products $0.35 per gram, more than the tax on cigarettes
"Effective 12:01 a.m., March 24, 2022, the tax rate for cigarettes and cigarette sticks is 29 cents per stick. Smokeless tobacco and other tobacco (including raw leaf) is 35 cents per gram. Tax on heated tobacco products is 21.8 cents per unit (stick, capsule or cartridge)."
In Ontario the law allows for importing 3kg, but doesn't state a yearly limit. There is no provincial tax of whole leaf from what I can see. Maybe the 15kg applies to your total yearly amount you can process from your 3kg imports.
www.ontario.ca
"The Tobacco Tax Act provides for exemptions that allow an individual to:
produce and process for his or her own personal use, and not for sale, up to 15 kilograms of raw leaf tobacco per calendar year
buy up to 3 kilograms of raw leaf tobacco for his or her own personal use
import up to 3 kilograms of raw leaf tobacco for his or her own personal use
export up to 3 kilograms of raw leaf tobacco for his or her own personal use
transport up to 5 kilograms of raw leaf tobacco for his or her own or another individual's personal use."
In Quebec it's just as bad it looks like. $0.149 per gram of raw leaf
www.legisquebec.gouv.qc.ca
You can try to use the form I was sent with my order to get a reassessment.
It looks like the era of whole leaf in Canada is coming to an end
I just moved to New Brunswick where there doesn't appear to be a limit or tax from what I see, its not considered a tobacco product here.
For all of Canada the federal government applies an excise tax at $1.572 per kilogram.
Excise Duty Rates - Canada.ca
Rates of excise duty imposed on beer, cannabis, spirits, tobacco, vaping, and wine products
But then you have to add the provincial taxes which is where things are getting clamped down.
It looks like Saskatchewan is going to be a no go for whole leaf anymore, they are charging tax based at the same rates as tobacco products $0.35 per gram, more than the tax on cigarettes
Tobacco Tax | Provincial Taxes, Policies and Bulletins | Government of Saskatchewan
Read about The Tobacco Tax Act, 1998, which imposes a tax on purchasers and importers of tobacco products in Saskatchewan.
www.saskatchewan.ca
"Effective 12:01 a.m., March 24, 2022, the tax rate for cigarettes and cigarette sticks is 29 cents per stick. Smokeless tobacco and other tobacco (including raw leaf) is 35 cents per gram. Tax on heated tobacco products is 21.8 cents per unit (stick, capsule or cartridge)."
In Ontario the law allows for importing 3kg, but doesn't state a yearly limit. There is no provincial tax of whole leaf from what I can see. Maybe the 15kg applies to your total yearly amount you can process from your 3kg imports.
Raw leaf tobacco regulation
Learn about raw leaf tobacco regulation in Ontario including who needs to register and report production and distribution of raw leaf tobacco and personal use exemptions. This online book has multiple pages. Please click on the Table of Contents link above for additional information related to...
"The Tobacco Tax Act provides for exemptions that allow an individual to:
produce and process for his or her own personal use, and not for sale, up to 15 kilograms of raw leaf tobacco per calendar year
buy up to 3 kilograms of raw leaf tobacco for his or her own personal use
import up to 3 kilograms of raw leaf tobacco for his or her own personal use
export up to 3 kilograms of raw leaf tobacco for his or her own personal use
transport up to 5 kilograms of raw leaf tobacco for his or her own or another individual's personal use."
In Quebec it's just as bad it looks like. $0.149 per gram of raw leaf
Légis Québec
You can try to use the form I was sent with my order to get a reassessment.
It looks like the era of whole leaf in Canada is coming to an end
I just moved to New Brunswick where there doesn't appear to be a limit or tax from what I see, its not considered a tobacco product here.
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93rdCanadian
Well-Known Member
$1100 is still too high, should be closer to $350 (excise tax + provincial tax + customs handling fee), I don't know if HST/GST/PST is applied to the taxes but it wouldn't surprise me that the government double dips.
Francoisfg
Well-Known Member
Something is wrong my friend, the 200g of the chippest here in Quebec (the most tax province) cost 52$ and the premium cost 63$ .. I tell you my friend something is wrong
Francoisfg
Well-Known Member
wow very instructive .. it means that I will pay app 3$ a pound for fed tax (1.57x2.2 / Kilo) and for Quebec tax .... i think i am wrong, i hope, ... cause if my understanding is good $0.149/gramme= $149/kilo or 37$/ pound ... looks impossible to me , i can understand the fed but not the provincial tax, must be a mistake some whereI think it now varies by province.
For all of Canada the federal government applies an excise tax at $1.572 per kilogram.
Excise Duty Rates - Canada.ca
Rates of excise duty imposed on beer, cannabis, spirits, tobacco, vaping, and wine products
But then you have to add the provincial taxes which is where things are getting clamped down.
It looks like Saskatchewan is going to be a no go for whole leaf anymore, they are charging tax based at the same rates as tobacco products $0.35 per gram, more than the tax on cigarettes
Tobacco Tax | Provincial Taxes, Policies and Bulletins | Government of Saskatchewan
Read about The Tobacco Tax Act, 1998, which imposes a tax on purchasers and importers of tobacco products in Saskatchewan.www.saskatchewan.ca
"Effective 12:01 a.m., March 24, 2022, the tax rate for cigarettes and cigarette sticks is 29 cents per stick. Smokeless tobacco and other tobacco (including raw leaf) is 35 cents per gram. Tax on heated tobacco products is 21.8 cents per unit (stick, capsule or cartridge)."
In Ontario the law allows for importing 3kg, but doesn't state a yearly limit. There is no provincial tax of whole leaf from what I can see. Maybe the 15kg applies to your total yearly amount you can process from your 3kg imports.
Raw leaf tobacco regulation
Learn about raw leaf tobacco regulation in Ontario including who needs to register and report production and distribution of raw leaf tobacco and personal use exemptions. This online book has multiple pages. Please click on the Table of Contents link above for additional information related to...
"The Tobacco Tax Act provides for exemptions that allow an individual to:
produce and process for his or her own personal use, and not for sale, up to 15 kilograms of raw leaf tobacco per calendar year
buy up to 3 kilograms of raw leaf tobacco for his or her own personal use
import up to 3 kilograms of raw leaf tobacco for his or her own personal use
export up to 3 kilograms of raw leaf tobacco for his or her own personal use
transport up to 5 kilograms of raw leaf tobacco for his or her own or another individual's personal use."
In Quebec it's just as bad it looks like. $0.149 per gram of raw leaf
Légis Québec
You can try to use the form I was sent with my order to get a reassessment.
It looks like the era of whole leaf in Canada is coming to an end
I just moved to New Brunswick where there doesn't appear to be a limit or tax from what I see, its not considered a tobacco product here.
93rdCanadian
Well-Known Member
In Quebec I think it works out to this
$10 for CBSA to look
$1.57 per kg or $0.785 per lb excise tax
$149 per kg or $67.5 per lb provincial tobacco tax
And likely provincial sales tax of 14.95% on top
Quebec is taxing the raw leaf like a ready to consume tobacco product the same as cigarettes. The federal government is taxing it as an agricultural product.
$10 for CBSA to look
$1.57 per kg or $0.785 per lb excise tax
$149 per kg or $67.5 per lb provincial tobacco tax
And likely provincial sales tax of 14.95% on top
Quebec is taxing the raw leaf like a ready to consume tobacco product the same as cigarettes. The federal government is taxing it as an agricultural product.
Francoisfg
Well-Known Member
finally I think you are wrong about the quebec tax, but right for the fed tax
in french
9.0.1. Dans le cas où un particulier résidant au Québec y apporte ou fait en sorte qu’il y soit apporté du tabac qui provient de l’extérieur du Canada pour consommation par lui-même ou par toute autre personne à ses frais autrement qu’exclusivement dans le cadre de ses activités commerciales, l’impôt prévu à l’article 9 ne s’applique pas à l’égard du tabac ainsi apporté au Québec dans la mesure où la taxe prévue à l’article 17 de la Loi sur la taxe de vente du Québec (chapitre T-0.1) n’est pas payable à l’égard de celui-ci en raison de l’application du paragraphe 1° de l’article 81 de cette loi, en faisant abstraction de l’article 198.2 de cette loi.
Légis Québec
Please post in English on the forum.
9.0.1. In the case where an individual residing in Québec brings or causes tobacco to be brought there from outside Canada for consumption by himself or by any other person at his expense other than exclusively in the course of its commercial activities, the tax provided for in section 9 does not apply with respect to the tobacco thus brought into Québec to the extent that the tax provided for in section 17 of the Act respecting the sale of Québec (chapter T-0.1) is not payable in respect of the latter by reason of the application of paragraph 1 of section 81 of that Act, disregarding section 198.2 of this law.
Not that it's any clearer in this instance than if it were in Chinese.
Bob
9.0.1. In the case where an individual residing in Québec brings or causes tobacco to be brought there from outside Canada for consumption by himself or by any other person at his expense other than exclusively in the course of its commercial activities, the tax provided for in section 9 does not apply with respect to the tobacco thus brought into Québec to the extent that the tax provided for in section 17 of the Act respecting the sale of Québec (chapter T-0.1) is not payable in respect of the latter by reason of the application of paragraph 1 of section 81 of that Act, disregarding section 198.2 of this law.
Not that it's any clearer in this instance than if it were in Chinese.
Bob
93rdCanadian
Well-Known Member
You make a good point, I don't wish anyone to have to pay those taxes so I hope that's true.
That may also be true for Saskatchewan too which would be a relief. I think it's crazy they would tax raw leaf more than cigarettes.
For Saskatchewan "Licensed importers, primarily tobacco wholesale dealers who import tobacco into Saskatchewan for resale to retailers, collect and remit the tax."
I guess if you are unlicensed then maybe no provincial tax?
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Francoisfg
Well-Known Member
hum thoses guys are right i thinks
5.5 % for the fed and 2023 fees (https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2022/html/00/ch24-eng.html)
what a mix up ouffff
For the QST
looks like it is only the 9,5% applicable relatively to chapter as mention before.
anyone have tried ?
5.5 % for the fed and 2023 fees (https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2022/html/00/ch24-eng.html)
| 2401.10.10 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - For use as wrappers in the manufacture of cigars | KGM | Free | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT: Free |
| 2401.10.91 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Turkish type | KGM | 2.5% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT: Free CPTPT 2% |
| 2401.10.99 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Other | KGM | 5.5% | CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT: Free GPT 5%, CPTPT 4.5% |
what a mix up ouffff
For the QST
looks like it is only the 9,5% applicable relatively to chapter as mention before.
anyone have tried ?
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Francoisfg
Well-Known Member
and if stemmed or stripped
8%
8%
| 2401.20.90 | 20 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Virginia, flue-cured | KGM | 8% | CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT: Free CPTPT 6.5% |
Francoisfg
Well-Known Member
hELLO bOB, ALL IN ENGLISH NOW !Here's what I found:
Contact them, and ask for it to be reassessed. Cite unmanufactured leaf tobacco 2401.10.99 not stemmed/stripped
Bob
if you use the 2023 table it is the same
But what I dont understand if you look at the right column, those are prefered rate depending from where the product is from.
USA=UST and the fee should be 0 if my understanding is good.
as for the provincial tax , wow complicated, up to me only the sales tax apply.
ChinaVoodoo
Moderator
I think you're mixing up tariffs with excise duty. This Chapter 24 that is being dissected refers to commercial importing.
ChinaVoodoo
Moderator
The Saskatchewan one is a tax, which appears to only apply to commercial resellers. I'm guessing it works into their labeling system somehow. The only way I know whole leaf is currently sold in retail is as blunt wrapper.
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