2009-08-21

• This memorandum has been revised to reflect the Excise Act, 2001, and eliminate references to repealed acts, and regulations.
• All references to Defined Distilled Spirits Regulations have been removed from paragraph 1 of this memorandum, as they were repealed on June 5, 2003.
• Paragraphs 2(b) and 2(c) of this memorandum have been added to reflect import regulations for flavouring and blending of spirits and beer.
• Paragraph 3 of this memorandum was updated to reflect the Excise Act, 2001 on spirits. All references to tobacco and tobacco products have been removed.
• Paragraph 4 was updated by removing references to the Excise Tax levied on intoxicating liquors which were repealed on wine and tobacco.
• Paragraph 4 was further updated to reflect the Excise Act, 2001 on required licenses for the importation of intoxicating liquors.
• Paragraph 5 was updated with respect to importing intoxicating liquors through mail.
• Paragraph 6 was updated to reflect requirements of paper copies of the excise endorsement upon entry when importing wine.
• Paragraph 17 of this memorandum was updated to reflect the regulation for importing intoxicating liquors to a custom bonded warehouse.
• Regulations with respect to importing intoxicating liquors as part of the Courier Low Value Program have been updated in Paragraph 20.
• Instructions for sending samples for analysis was further amended in Paragraph 21(b) section b of this memorandum.