Thursday, October 11, 2007

Tobacco

Tobacco Tax
The Tobacco Tax applies to cigarettes and all other tobacco products at the following rates:
Cigarettes - 17.5¢ ($35.00 per carton)
Cigars - 75% of retail selling price (maximum tax $5.00 per cigar)
Raw leaf tobacco - 15.0¢ per gram
Fine cut tobacco and all other tobacco products - 16.5¢ per gram
A person may possess the following amounts of tobacco products that are not marked or stamped for use in Manitoba when they enter Manitoba from another province or from outside Canada:
One carton of cigarettes (200 cigarettes), and
200 grams (7 ounces) of fine cut tobacco, and
50 cigars or cigarillos
Tobacco in excess of these limits is subject to Manitoba tobacco tax and retail sales tax, which is payable upon entry into Manitoba. For instructions on how to pay the tax owing on tobacco imported into Manitoba, please contact our Winnipeg office at (204) 945-5603 or Manitoba toll-free at 1-800-782-0318. For information on importing tobacco into Canada through a Canada/United States border, please visit the Canada Border Services Agency web site at www.cbsa.gc.ca.
The possession limit for tobacco without a valid Tobacco Dealer’s Licence or Permit is 5 cartons of cigarettes or 1,000 grams of tobacco.

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