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Customs and excise duties
AGLC collects customs duties and pays them to the Canada Border Services Agency (CBSA).
We also collect and remit any excise duty to the Canada Revenue Agency (CRA).
Customs duties and excise duties apply to imported liquor products. Excise duties apply to domestic liquor products.
AGLC policies on importing liquor are in Section 3 of the Liquor Agency Handbook. In addition, liquor agencies and suppliers must meet Canada Border Services Agency (CBSA) requirements.
By meeting all CBSA requirements, you can reduce clearing delays.
Please visit the Canada Border Services Agency (CBSA) for more information
If you have questions, contact the Border Information Service (BIS).
See also: Certificates of Origin and Trade Agreements.