Payment of the specific duty

The specific duty must be paid by the consumer, that is,

• the retail purchaser of a new tire or of a road vehicle equipped with new tires; or
• the long-term lessee of a road vehicle equipped with new tires.

Persons that purchase new tires for installation on road vehicles intended for short-term lease are also considered to be consumers, and must therefore pay the duty at the time of purchase.

The duty is payable at the time of the retail sale of the tire or the vehicle or, in the case of a long-term lease, at the time the lease contract is signed.