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Rates of vaping duty

Effective July 1, 2024, the rates of vaping duty imposed on vaping liquids under section 158.57 are:

•     *   $1.12 per 2 millilitres (mL) or fraction thereof, for the first 10 mL of vaping substance in the vaping device or immediate container
•     *   $1.12 per 10 mL, or fraction thereof, for amounts over the first 10 mL

Effective July 1, 2024, the rates of vaping duty imposed on vaping solids under section 158.57 are:

•     *   $1.12 per 2 grams (g) or fraction thereof, for the first 10 g of vaping substance in the vaping device or immediate container
•     *   $1.12 per 10 g, or fraction thereof, for amounts over the first 10 g

For detailed information on the changes to the excise duty rates on vaping products, refer to Excise Duty Notice EDN96, Budget 2024 – Changes to Excise Duty Rates on Vaping Products Effective July 1, 2024.