Canada already charges far more than 25% taxes on wines and spirits that are imported into Canada.
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Import Duty:
$0.0187/litre of imported wine, free for US-made wine
$0.0492/litres of absolute alcohol (LAA) of spirits, free for US-made spirits *
No import duty on beer
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Excise Tax/Duty:
$0.62/litre of wine
$11.696/LAA of spirits
$0.31/litre of imported beer over 2.5% ABV
Rates vary for Canadian-made beer depending on the brewery's level of production. Please view the chart on www.lcbo.com/importing for more information and to find specific pricing examples for accompanied and unaccompanied importation.
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Border Levy:
Wine: 39.6% of the retail price + import duty + excise tax
Spirits: 59.9% of the retail price + import duty + excise tax
Beer: $0.676/litre
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HST: 13% of retail price + import duty + excise tax
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Container Deposit: $0.10 for a container less than or equal to 630 ml or $0.20 for a container greater than 630 ml
*How to calculate LAA: container volume (in litres) x alcohol volume = LAA
Example: 0.75 L (750 mL container) x 0.40 (40% ABV) = 0.3 litres of absolute alcohol (LAA)
https://hellolcbo.com/app/answers/detail/a_id/563/~/importing%3A-bringing-it-with-you—calculating-fees