Vaping excise duty in Canada: a guide for importers & manufacturers

Everything a vaping importer or manufacturer needs to understand the CRA excise framework: how vaping duty works, who has to be licensed, the rates and stamps, the monthly returns, and how to stay audit-ready, with links to the deeper guides for each step.

General information, not tax advice. Rates and the list of participating provinces below are current as of June 2026. The CRA framework changes, so always confirm the latest figures against the official CRA pages linked at the end before you file.

The vaping excise duty framework

Since October 1, 2022, vaping products sold in Canada have been subject to a federal vaping excise duty under the Excise Act, 2001, administered by the Canada Revenue Agency (CRA). The duty is charged on the volume of vaping substance (whether liquid or solid) in each device or immediate container, and is collected through a stamping regime modelled on the one used for tobacco and cannabis. If you manufacture or import vaping products for the Canadian market, this framework determines what you must be licensed or registered to do, how much vaping duty Canada charges on each unit, and which returns you file each month.

This page is the overview. Each section links to a deeper guide: how duty is calculated on packaged vs unpackaged liquid, how vaping excise stamps work, and how to file the B600 vaping duty return.

Who is affected

The framework draws a sharp line between businesses that make vaping products in Canada and those that only import packaged ones. Which side you fall on decides whether you need a licence or a registration, and which return you file.

Vaping product licensees: businesses licensed by the CRA to manufacture vaping products in Canada. They package and stamp products, calculate duty, and file the B600 monthly.
Vaping prescribed persons: typically vaping importers bringing in already-packaged products. They register for the stamping regime, affix stamps, and file the B601 to report stamp inventory and usage.
Anyone who handles vaping excise stamps or unstamped product must keep records the CRA can audit; there is no informal tier.

Getting licensed & registered

A domestic manufacturer needs a vaping product licence before it can lawfully produce vaping products. You apply on Form L600, Vaping Product Licence Application. Holding the licence is what makes you a vaping product licensee and obliges you to file the B600 every month, even for months with no activity.

Separately, to obtain and apply the physical excise stamps, you register for the vaping stamping regime. Importers of packaged products register here too: a vaping excise stamp must be affixed beforethe product enters the Canadian duty-paid market, so importers need stamps on hand and a way to account for them. Registration is what gives you access to order stamps from the CRA’s stamp provider.

The duty rates

Duty is charged on the volume of vaping substance in each device or immediate container, in a two-tier bracket. The federal rate below has applied since July 1, 2024. In a specified vaping province, an additional duty equal to the federal amount is layered on top under the coordinated system, effectively doubling the rate.

Volume bracket	Federal	Additional (province)	Combined
First 10 mL (per 2 mL or fraction)	$1.12	$1.12	$2.24
Over 10 mL (per 10 mL or fraction)	$1.12	$1.12	$2.24

“Or fraction thereof” means you round up to the next whole unit. A 2.5 mL pod is charged as two 2 mL units.

Worked example: a 30 mL bottle

First 10 mL → 5 × $1.12 = $5.60 federal
Remaining 20 mL → 2 × $1.12 (per 10 mL) = $2.24 federal
Federal duty = $7.84. In a specified province, add an equal $7.84 → $15.68 combined.

The mechanics of brackets, packaged vs unpackaged liquid, and the “fraction thereof” rounding are covered in depth in our guide to how vaping duty is calculated.

Stamps & specified provinces

Every packaged vaping product entering the Canadian duty-paid market must carry a vaping excise stamp, and the stamps are colour-coded by destination jurisdiction. Products bound for a non-specified jurisdiction take the peach-coloured “Canada” stamp; products for a specified vaping province take that province’s own stamp, which signals the additional duty has been accounted for. The stamp must be affixed before the product enters the duty-paid market.

As of 2026 the specified vaping provinces in the coordinated system are: Ontario, Quebec, the Northwest Territories, Nunavut, New Brunswick, Manitoba, Prince Edward Island, Alberta, Yukon and Nova Scotia. Remaining jurisdictions (such as British Columbia and Saskatchewan) are non-specified and use the Canada stamp. Because this list keeps growing, confirm the current participants in CRA Notice EDN95 before you stamp and ship. Our guide to vaping excise stamps walks through ordering, colours and affixing rules.

The monthly returns

Vaping excise reporting is monthly. Both returns are due by the last day of the calendar month following the reporting period (so a June period is due July 31) and are filed electronically through CRA My Business Account.

B600, Vaping Duty and Information Return: filed by vaping product licensees. It reconciles inventory and calculates the duty payable. See our full B600 filing guide.
B601, Vaping Information Return - Prescribed Person: filed by importers of packaged products to report excise-stamp inventory and usage.
B602: used to claim a refund of vaping duty when a period has been overpaid.

Recordkeeping & staying audit-ready

The filing itself is the easy part; the hard part is the recordkeeping behind it. You must be able to support every figure on a return (quantities manufactured, received, used, packaged, stamped, sold, exported and disposed of) and keep those records for a CRA review.

That is exactly what EXCIVY is built for: it tracks unpackaged and packaged liquid by volume, counts stamps by type and province, and calculates duty payable as you record inventory, so your B600 and B601 figures reconcile themselves and a review is a non-event instead of a scramble.

Frequently asked questions

What is vaping excise duty in Canada?

It is a federal excise duty charged on vaping substances under the Excise Act, 2001, administered by the Canada Revenue Agency (CRA). Since July 1, 2024 it applies at $1.12 per 2 mL (or fraction) for the first 10 mL in a device or immediate container, then $1.12 per 10 mL (or fraction) above 10 mL. In a specified vaping province an equal additional duty roughly doubles the rate.

Who needs a vaping product licence in Canada?

Any business that manufactures vaping products in Canada must hold a CRA vaping product licence, obtained by applying on Form L600. Licensed manufacturers are vaping product licensees and file the B600 return monthly. Businesses that only import already-packaged vaping products are generally vaping prescribed persons and file the B601 instead.

How do vaping importers handle excise duty in Canada?

Importers of packaged vaping products must ensure each product is stamped with the correct vaping excise stamp for its destination and that duty has been paid before it enters the duty-paid market. As vaping prescribed persons they register for the vaping stamping regime, report stamp inventory and usage on the monthly B601, and keep records supporting every figure.

How is the Canada vaping tax calculated?

Duty is based on the volume of vaping substance in each device or immediate container, using a two-tier bracket: $1.12 per 2 mL (or fraction) for the first 10 mL, then $1.12 per 10 mL (or fraction) above 10 mL. "Or fraction thereof" means rounding up to the next whole unit. A specified vaping province adds an equal additional duty on top.

Which provinces have joined the coordinated vaping duty system?

As of 2026 the specified vaping provinces are Ontario, Quebec, the Northwest Territories, Nunavut, New Brunswick, Manitoba, Prince Edward Island, Alberta, Yukon and Nova Scotia. British Columbia and Saskatchewan have not joined, so their products use the peach-coloured Canada stamp. The list keeps growing; confirm the current participants in CRA Notice EDN95.

Vaping excise, handled.

EXCIVY keeps your volumes, stamps and duty audit-ready in real time, built around the CRA vaping excise framework for licensees and importers.

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