Canada-Panama Free Trade Agreement

Tariff Schedule of Canada

  • Tariff Item: 01051121
    • Description: Broilers for domestic production: Within access commitment
    • Base Rate: 0.86¢ each
    • Staging Category: E
  • Tariff Item: 01051122
    • Description: Broilers for domestic production: Over access commitment
    • Base Rate: 238% but not less than 30.8¢ each
    • Staging Category: E
  • Tariff Item: 01059410
    • Description: For breeding purposes; Spent fowl; Started pullets
    • Base Rate: 2.82¢/kg
    • Staging Category: E
  • Tariff Item: 01059491
    • Description: Other: Within access commitment
    • Base Rate: 1.90¢/kg
    • Staging Category: E
  • Tariff Item: 01059492
    • Description: Other: Over access commitment
    • Base Rate: 238% but not less than $1.25/kg
    • Staging Category: E
  • Tariff Item: 01059911
    • Description: Turkeys: Within access commitment
    • Base Rate: 1.90¢/kg
    • Staging Category: C
  • Tariff Item: 01059912
    • Description: Turkeys: Over access commitment
    • Base Rate: 154.5% but not less than $1.60/kg
    • Staging Category: E
  • Tariff Item: 02011020
    • Description: Over access commitment
    • Base Rate: 26.5%
    • Staging Category: C
  • Tariff Item: 02012020
    • Description: Over access commitment
    • Base Rate: 26.5%
    • Staging Category: C
  • Tariff Item: 02013020
    • Description: Over access commitment
    • Base Rate: 26.5%
    • Staging Category: C
  • Tariff Item: 02021020
    • Description: Over access commitment
    • Base Rate: 26.5%
    • Staging Category: C
  • Tariff Item: 02022020
    • Description: Over access commitment
    • Base Rate: 26.5%
    • Staging Category: C
  • Tariff Item: 02023020
    • Description: Over access commitment
    • Base Rate: 26.5%
    • Staging Category: C
  • Tariff Item: 02071110
    • Description: Spent fowl
    • Base Rate: 8%
    • Staging Category: E
  • Tariff Item: 02071191
    • Description: Other: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: E
  • Tariff Item: 02071192
    • Description: Other: Over access commitment
    • Base Rate: 238% but not less than $1.67/kg
    • Staging Category: E
  • Tariff Item: 02071210
    • Description: Spent fowl
    • Base Rate: 8%
    • Staging Category: E
  • Tariff Item: 02071291
    • Description: Other: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: E
  • Tariff Item: 02071292
    • Description: Other: Over access commitment
    • Base Rate: 238% but not less than $1.67/kg
    • Staging Category: E
  • Tariff Item: 02071310
    • Description: Spent fowl
    • Base Rate: 4%
    • Staging Category: E
  • Tariff Item: 02071391
    • Description: Other: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: E
  • Tariff Item: 02071392
    • Description: Other: Over access commitment, bone in
    • Base Rate: 249% but not less than $3.78/kg
    • Staging Category: E
  • Tariff Item: 02071393
    • Description: Other: Over access commitment, boneless
    • Base Rate: 249% but not less than $6.74/kg
    • Staging Category: E
  • Tariff Item: 02071410
    • Description: Spent fowl
    • Base Rate: 9%
    • Staging Category: E
  • Tariff Item: 02071422
    • Description: Livers: Over access commitment
    • Base Rate: 238% but not less than $6.45/kg
    • Staging Category: E
  • Tariff Item: 02071491
    • Description: Other: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: E
  • Tariff Item: 02071492
    • Description: Other: Over access commitment, bone in
    • Base Rate: 249% but not less than $3.78/kg
    • Staging Category: E
  • Tariff Item: 02071493
    • Description: Other: Over access commitment, boneless
    • Base Rate: 249% but not less than $6.74/kg
    • Staging Category: E
  • Tariff Item: 02072411
    • Description: Canner pack: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 02072412
    • Description: Canner pack: Over access commitment
    • Base Rate: 154.5% but not less than $2.11/kg
    • Staging Category: E
  • Tariff Item: 02072491
    • Description: Other: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 02072492
    • Description: Other: Over access commitment
    • Base Rate: 154.5% but not less than $1.95/kg
    • Staging Category: E
  • Tariff Item: 02072511
    • Description: Canner pack: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 02072512
    • Description: Canner pack: Over access commitment
    • Base Rate: 154.5% but not less than $2.11/kg
    • Staging Category: E
  • Tariff Item: 02072591
    • Description: Other: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 02072592
    • Description: Other: Over access commitment
    • Base Rate: 154.5% but not less than $1.95/kg
    • Staging Category: E
  • Tariff Item: 02072610
    • Description: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 02072620
    • Description: Over access commitment, bone in
    • Base Rate: 165% but not less than $2.94/kg
    • Staging Category: E
  • Tariff Item: 02072630
    • Description: Over access commitment, boneless
    • Base Rate: 165% but not less than $4.82/kg
    • Staging Category: E
  • Tariff Item: 02072712
    • Description: Livers: Over access commitment
    • Base Rate: 154.5% but not less than $4.51/kg
    • Staging Category: E
  • Tariff Item: 02072791
    • Description: Other: Within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 02072792
    • Description: Other: Over access commitment, bone in
    • Base Rate: 165% but not less than $2.94/kg
    • Staging Category: E
  • Tariff Item: 02072793
    • Description: Other: Over access commitment, boneless
    • Base Rate: 165% but not less than $4.82/kg
    • Staging Category: E
  • Tariff Item: 02090021
    • Description: Poultry fat: Fat of fowls of the species Gallus domesticus, within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: E
  • Tariff Item: 02090022
    • Description: Poultry fat: Fat of fowls of the species Gallus domesticus, over access commitment
    • Base Rate: 249% but not less than $6.74/kg
    • Staging Category: E
  • Tariff Item: 02090023
    • Description: Poultry fat: Fat of turkeys, within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 02090024
    • Description: Poultry fat: Fat of turkeys, over access commitment
    • Base Rate: 165% but not less than $4.82/kg
    • Staging Category: E
  • Tariff Item: 02109911
    • Description: Meat of poultry: Of fowls of the species Gallus domesticus, within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: E
  • Tariff Item: 02109912
    • Description: Meat of poultry: Of fowls of the species Gallus domesticus, over access commitment, bone in
    • Base Rate: 249% but not less than $5.81/kg
    • Staging Category: E
  • Tariff Item: 02109913
    • Description: Meat of poultry: Of fowls of the species Gallus domesticus, over access commitment, boneless
    • Base Rate: 249% but not less than $10.36/kg
    • Staging Category: E
  • Tariff Item: 02109914
    • Description: Meat of poultry: Of turkeys, within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 02109915
    • Description: Meat of poultry: Of turkeys, over access commitment, bone in
    • Base Rate: 165% but not less than $3.67/kg
    • Staging Category: E
  • Tariff Item: 02109916
    • Description: Meat of poultry: Of turkeys, over access commitment, boneless
    • Base Rate: 165% but not less than $6.03/kg
    • Staging Category: E
  • Tariff Item: 02109919
    • Description: Meat of poultry: Other
    • Base Rate: 2.5%
    • Staging Category: C
  • Tariff Item: 04011010
    • Description: Within access commitment
    • Base Rate: 7.5%
    • Staging Category: C
  • Tariff Item: 04011020
    • Description: Over access commitment
    • Base Rate: 241% but not less than $34.50/hl
    • Staging Category: E
  • Tariff Item: 04012010
    • Description: Within access commitment
    • Base Rate: 7.5%
    • Staging Category: C
  • Tariff Item: 04012020
    • Description: Over access commitment
    • Base Rate: 241% but not less than $34.50/hl
    • Staging Category: E
  • Tariff Item: 04013010
    • Description: Within access commitment
    • Base Rate: 7.5%
    • Staging Category: C
  • Tariff Item: 04013020
    • Description: Over access commitment
    • Base Rate: 292.5% but not less than $2.48/kg
    • Staging Category: E
  • Tariff Item: 04021020
    • Description: Over access commitment
    • Base Rate: 201.5% but not less than $2.01/kg
    • Staging Category: E
  • Tariff Item: 04022112
    • Description: Milk: Over access commitment
    • Base Rate: 243% but not less than $2.82/kg
    • Staging Category: E
  • Tariff Item: 04022122
    • Description: Cream: Over access commitment
    • Base Rate: 295.5% but not less than $4.29/kg
    • Staging Category: E
  • Tariff Item: 04022912
    • Description: Milk: Over access commitment
    • Base Rate: 243% but not less than $2.82/kg
    • Staging Category: E
  • Tariff Item: 04022922
    • Description: Cream: Over access commitment
    • Base Rate: 295.5% but not less than $4.29/kg
    • Staging Category: E
  • Tariff Item: 04029110
    • Description: Within access commitment
    • Base Rate: 2.84¢/kg
    • Staging Category:B
  • Tariff Item: 04029120
    • Description: Over access commitment
    • Base Rate: 259% but not less than 78.9¢/kg
    • Staging Category: E
  • Tariff Item: 04029910
    • Description: Within access commitment
    • Base Rate: 2.84¢/kg
    • Staging Category:B
  • Tariff Item: 04029920
    • Description: Over access commitment
    • Base Rate: 255% but not less than 95.1¢/kg
    • Staging Category: E
  • Tariff Item: 04031010
    • Description: Within access commitment
    • Base Rate: 6.5%
    • Staging Category: C
  • Tariff Item: 04031020
    • Description: Over access commitment
    • Base Rate: 237.5% but not less than 46.6¢/kg
    • Staging Category: E
  • Tariff Item: 04039011
    • Description: Powdered buttermilk: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04039012
    • Description: Powdered buttermilk: Over access commitment
    • Base Rate: 208% but not less than $2.07/kg
    • Staging Category: E
  • Tariff Item: 04039091
    • Description: Other: Within access commitment
    • Base Rate: 7.5%
    • Staging Category: C
  • Tariff Item: 04039092
    • Description: Other: Over access commitment
    • Base Rate: 216.5% but not less than $2.15/kg
    • Staging Category: E
  • Tariff Item: 04041022
    • Description: Powdered whey: Over access commitment
    • Base Rate: 208% but not less than $2.07/kg
    • Staging Category: E
  • Tariff Item: 04049010
    • Description: Within access commitment
    • Base Rate: 3%
    • Staging Category: C
  • Tariff Item: 04049020
    • Description: Over access commitment
    • Base Rate: 270% but not less than $3.15/kg
    • Staging Category: E
  • Tariff Item: 04051010
    • Description: Within access commitment
    • Base Rate: 11.38¢/kg
    • Staging Category: C
  • Tariff Item: 04051020
    • Description: Over access commitment
    • Base Rate: 298.5% but not less than $4.00/kg
    • Staging Category: E
  • Tariff Item: 04052010
    • Description: Within access commitment
    • Base Rate: 7%
    • Staging Category: C
  • Tariff Item: 04052020
    • Description: Over access commitment
    • Base Rate: 274.5% but not less than $2.88/kg
    • Staging Category: E
  • Tariff Item: 04059020
    • Description: Over access commitment
    • Base Rate: 313.5% but not less than $5.12/kg
    • Staging Category: E
  • Tariff Item: 04061010
    • Description: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04061020
    • Description: Over access commitment
    • Base Rate: 245.5% but not less than $4.52/kg
    • Staging Category: E
  • Tariff Item: 04062011
    • Description: Cheddar and Cheddar types: Within access commitment
    • Base Rate: 2.84¢/kg
    • Staging Category: C
  • Tariff Item: 04062012
    • Description: Cheddar and Cheddar types: Over access commitment
    • Base Rate: 245.5% but not less than $3.58/kg
    • Staging Category: E
  • Tariff Item: 04062091
    • Description: Other: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04062092
    • Description: Other: Over access commitment
    • Base Rate: 245.5% but not less than $5.11/kg
    • Staging Category: E
  • Tariff Item: 04063010
    • Description: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04063020
    • Description: Over access commitment
    • Base Rate: 245.5% but not less than $4.34/kg
    • Staging Category: E
  • Tariff Item: 04064010
    • Description: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04064020
    • Description: Over access commitment
    • Base Rate: 245.5% but not less than $5.33/kg
    • Staging Category: E
  • Tariff Item: 04069011
    • Description: Cheddar and Cheddar types: Within access commitment
    • Base Rate: 2.84¢/kg
    • Staging Category: C
  • Tariff Item: 04069012
    • Description: Cheddar and Cheddar types: Over access commitment
    • Base Rate: 245.5% but not less than $3.53/kg
    • Staging Category: E
  • Tariff Item: 04069021
    • Description: Camembert and Camembert types: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069022
    • Description: Camembert and Camembert types: Over access commitment
    • Base Rate: 245.5% but not less than $5.78/kg
    • Staging Category: E
  • Tariff Item: 04069031
    • Description: Brie and Brie types: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069032
    • Description: Brie and Brie types: Over access commitment
    • Base Rate: 245.5% but not less than $5.50/kg
    • Staging Category: E
  • Tariff Item: 04069041
    • Description: Gouda and Gouda types: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069042
    • Description: Gouda and Gouda types: Over access commitment
    • Base Rate: 245.5% but not less than $4.23/kg
    • Staging Category: E
  • Tariff Item: 04069051
    • Description: Provolone and Provolone types: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069052
    • Description: Provolone and Provolone types: Over access commitment
    • Base Rate: 245.5% but not less than $5.08/kg
    • Staging Category: E
  • Tariff Item: 04069061
    • Description: Mozzarella and Mozzarella types: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069062
    • Description: Mozzarella and Mozzarella types: Over access commitment
    • Base Rate: 245.5% but not less than $3.53/kg
    • Staging Category: E
  • Tariff Item: 04069071
    • Description: Swiss/Emmental and Swiss/Emmental types: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069072
    • Description: Swiss/Emmental and Swiss/Emmental types: Over access commitment
    • Base Rate: 245.5% but not less than $4.34/kg
    • Staging Category: E
  • Tariff Item: 04069081
    • Description: Gruyère and Gruyère types: Within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069082
    • Description: Gruyère and Gruyère types: Over access commitment
    • Base Rate: 245.5% but not less than $5.26/kg
    • Staging Category: E
  • Tariff Item: 04069091
    • Description: Other: Havarti and Havarti types, within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069092
    • Description: Other: Havarti and Havarti types, over access commitment
    • Base Rate: 245.5% but not less than $4.34/kg
    • Staging Category: E
  • Tariff Item: 04069093
    • Description: Other: Parmesan and Parmesan types, within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069094
    • Description: Other: Parmesan and Parmesan types, over access commitment
    • Base Rate: 245.5% but not less than $5.08/kg
    • Staging Category: E
  • Tariff Item: 04069095
    • Description: Other: Romano and Romano types, within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069096
    • Description: Other: Romano and Romano types, over access commitment
    • Base Rate: 245.5% but not less than $5.15/kg
    • Staging Category: E
  • Tariff Item: 04069098
    • Description: Other: Other, within access commitment
    • Base Rate: 3.32¢/kg
    • Staging Category: C
  • Tariff Item: 04069099
    • Description: Other: Other, over access commitment
    • Base Rate: 245.5% but not less than $3.53/kg
    • Staging Category: E
  • Tariff Item: 04070011
    • Description: Of fowls of the species Gallus domesticus: Hatching, for broilers, within access commitment
    • Base Rate: 1.51¢/dozen
    • Staging Category: C
  • Tariff Item: 04070012
    • Description: Of fowls of the species Gallus domesticus: Hatching, for broilers, over access commitment
    • Base Rate: 238% but not less than $2.91/dozen
    • Staging Category: E
  • Tariff Item: 04070018
    • Description: Of fowls of the species Gallus domesticus: Other, within access commitment
    • Base Rate: 1.51¢/dozen
    • Staging Category: C
  • Tariff Item: 04070019
    • Description: Of fowls of the species Gallus domesticus: Other, over access commitment
    • Base Rate: 163.5% but not less than 79.9¢/dozen
    • Staging Category: E
  • Tariff Item: 04081110
    • Description: Within access commitment
    • Base Rate: 8.5%
    • Staging Category: C
  • Tariff Item: 04081120
    • Description: Over access commitment
    • Base Rate: $6.12/kg
    • Staging Category: E
  • Tariff Item: 04081910
    • Description: Within access commitment
    • Base Rate: 6.63¢/kg
    • Staging Category: C
  • Tariff Item: 04081920
    • Description: Over access commitment
    • Base Rate: $1.52/kg
    • Staging Category: E
  • Tariff Item: 04089110
    • Description: Within access commitment
    • Base Rate: 8.5%
    • Staging Category: C
  • Tariff Item: 04089120
    • Description: Over access commitment
    • Base Rate: $6.12/kg
    • Staging Category: E
  • Tariff Item: 04089910
    • Description: Within access commitment
    • Base Rate: 6.63¢/kg
    • Staging Category: C
  • Tariff Item: 04089920
    • Description: Over access commitment
    • Base Rate: $1.52/kg
    • Staging Category: E
  • Tariff Item: 15179021
    • Description: Substitutes for butter: Within access commitment
    • Base Rate: 7.5%
    • Staging Category: C
  • Tariff Item: 15179022
    • Description: Substitutes for butter: Over access commitment
    • Base Rate: 218% but not less than $2.47/kg
    • Staging Category: E
  • Tariff Item: 16010011
    • Description: In cans or glass jars: Of poultry of heading 01.05
    • Base Rate: 12.5%
    • Staging Category: C
  • Tariff Item: 16010019
    • Description: In cans or glass jars: Other
    • Base Rate: 12.5%
    • Staging Category: C
  • Tariff Item: 16010022
    • Description: Of fowls of the species Gallus domesticus, other than in cans or glass jars: Other than spent fowl, over access commitment
    • Base Rate: 238%
    • Staging Category: E
  • Tariff Item: 16010032
    • Description: Of turkeys, other than in cans or glass jars: Over access commitment
    • Base Rate: 154.5%
    • Staging Category: E
  • Tariff Item: 16022022
    • Description: Paste, of fowls of the species Gallus domesticus, not in cans or glass jars: Over access commitment
    • Base Rate: 238%
    • Staging Category: E
  • Tariff Item: 16022032
    • Description: Paste, of turkeys, not in cans or glass jars: Over access commitment
    • Base Rate: 154.5%
    • Staging Category: E
  • Tariff Item: 16023111
    • Description: Prepared meals: Specially defined mixtures
    • Base Rate: 11%
    • Staging Category: C
  • Tariff Item: 16023112
    • Description: Prepared meals: Other, within access commitment
    • Base Rate: 7.5%
    • Staging Category: C
  • Tariff Item: 16023113
    • Description: Prepared meals: Other, over access commitment, bone in
    • Base Rate: 169.5% but not less than $3.76/kg
    • Staging Category: E
  • Tariff Item: 16023114
    • Description: Prepared meals: Other, over access commitment, boneless
    • Base Rate: 169.5% but not less than $6.18/kg
    • Staging Category: E
  • Tariff Item: 16023191
    • Description: Other: In cans or glass jars
    • Base Rate: 12.5%
    • Staging Category: C
  • Tariff Item: 16023192
    • Description: Other: Specially defined mixtures, other than in cans or glass jars
    • Base Rate: 2.5%
    • Staging Category: C
  • Tariff Item: 16023193
    • Description: Other: Other, within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 16023194
    • Description: Other: Other, over access commitment, bone in
    • Base Rate: 165% but not less than $3.67/kg
    • Staging Category: E
  • Tariff Item: 16023195
    • Description: Other: Other, over access commitment, boneless
    • Base Rate: 165% but not less than $6.03/kg
    • Staging Category: E
  • Tariff Item: 16023211
    • Description: Prepared meals: Of spent fowl;
      Specially defined mixtures
    • Base Rate: 11%
    • Staging Category: C
  • Tariff Item: 16023212
    • Description: Prepared meals: Other, within access commitment
    • Base Rate: 7.5%
    • Staging Category: C
  • Tariff Item: 16023213
    • Description: Prepared meals: Other, over access commitment, bone in
    • Base Rate: 253% but not less than $5.91/kg
    • Staging Category: E
  • Tariff Item: 16023214
    • Description: Prepared meals: Other, over access commitment, boneless
    • Base Rate: 253% but not less than $10.54/kg
    • Staging Category: E
  • Tariff Item: 16023291
    • Description: Other: In cans or glass jars
    • Base Rate: 9.5%
    • Staging Category: C
  • Tariff Item: 16023293
    • Description: Other: Other, within access commitment
    • Base Rate: 5% but not less than 4.74¢/kg or more than 9.48¢/kg
    • Staging Category: C
  • Tariff Item: 16023294
    • Description: Other: Other, over access commitment, bone in
    • Base Rate: 249% but not less than $5.81/kg
    • Staging Category: E
  • Tariff Item: 16023295
    • Description: Other: Other, over access commitment, boneless
    • Base Rate: 249% but not less than $10.36/kg
    • Staging Category: E
  • Tariff Item: 17011290
    • Description: Other
    • Base Rate: $24.69/tonne
    • Staging Category: E
  • Tariff Item: 17019100
    • Description: Containing added flavouring or colouring matter
    • Base Rate: $30.86/tonne
    • Staging Category: K
  • Tariff Item: 17019900
    • Description: Other
    • Base Rate: $30.86/tonne
    • Staging Category: K
  • Tariff Item: 17021100
    • Description: Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter
    • Base Rate: 6%
    • Staging Category: E
  • Tariff Item: 17021900
    • Description: Other
    • Base Rate: 6%
    • Staging Category: E
  • Tariff Item: 17023090
    • Description: Other
    • Base Rate: 3.5%
    • Staging Category: E
  • Tariff Item: 17024000
    • Description: Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar
    • Base Rate: 6%
    • Staging Category: E
  • Tariff Item: 17026000
    • Description: Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar
    • Base Rate: 3.5%
    • Staging Category: E
  • Tariff Item: 17029011
    • Description: Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg: Containing reducing sugars after inversion not exceeding 65% by weight of the total syrup
    • Base Rate: $11.99/tonne
    • Staging Category: E
  • Tariff Item: 17029012
    • Description: Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg: Containing reducing sugars after inversion exceeding 65% but not exceeding 70% by weight of the total syrup
    • Base Rate: $13.05/tonne
    • Staging Category: E
  • Tariff Item: 17029013
    • Description: Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg: Containing reducing sugars after inversion exceeding 70% but not exceeding 71% by weight of the total syrup
    • Base Rate: $13.26/tonne
    • Staging Category: E
  • Tariff Item: 17029014
    • Description: Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg: Containing reducing sugars after inversion exceeding 71% but not exceeding 72% by weight of the total syrup
    • Base Rate: $13.47/tonne
    • Staging Category: E
  • Tariff Item: 17029015
    • Description: Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg: Containing reducing sugars after inversion exceeding 72% but not exceeding 73% by weight of the total syrup
    • Base Rate: $13.69/tonne
    • Staging Category: E
  • Tariff Item: 17029016
    • Description: Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg: Containing reducing sugars after inversion exceeding 73% but not exceeding 74% by weight of the total syrup
    • Base Rate: $13.90/tonne
    • Staging Category: E
  • Tariff Item: 17029017
    • Description: Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg: Containing reducing sugars after inversion exceeding 74% but not exceeding 75% by weight of the total syrup
    • Base Rate: $14.11/tonne
    • Staging Category: E
  • Tariff Item: 17029018
    • Description: Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg: Containing reducing sugars after inversion exceeding 75% by weight of of the total syrup
    • Base Rate: $15.17/tonne
    • Staging Category: E
  • Tariff Item: 17029020
    • Description: Artificial honey, whether or not mixed with natural honey
    • Base Rate: 2.12¢/kg
    • Staging Category: E
  • Tariff Item: 17029030
    • Description: Other invert sugars and other sugar syrups
    • Base Rate: $4.52/tonne
    • Staging Category: E
  • Tariff Item: 17029040
    • Description: Chemically pure maltose
    • Base Rate: 6%
    • Staging Category: E
  • Tariff Item: 17029050
    • Description: Colouring caramels
    • Base Rate: 8.5%
    • Staging Category: E
  • Tariff Item: 17029060
    • Description: Other sucrose sugars
    • Base Rate: $26.67/tonne
    • Staging Category: E
  • Tariff Item: 17029090
    • Description: Other
    • Base Rate: 11%
    • Staging Category: E
  • Tariff Item: 17031010
    • Description: Powder with admixture other than colouring or anti-caking agents
    • Base Rate: 12.5%
    • Staging Category: E
  • Tariff Item: 17039010
    • Description: Powder with admixture other than colouring or anti-caking agents
    • Base Rate: 12.5%
    • Staging Category: K
  • Tariff Item: 17041000
    • Description: Chewing gum, whether or not sugar-coated
    • Base Rate: 9.5%
    • Staging Category: K
  • Tariff Item: 17049020
    • Description: Liquorice candy;
      Toffee
    • Base Rate: 10%
    • Staging Category: K
  • Tariff Item: 17049090
    • Description: Other
    • Base Rate: 9.5%
    • Staging Category: K
  • Tariff Item: 18062021
    • Description: Chocolate ice cream mix or ice milk mix: Within access commitment
    • Base Rate: 5%
    • Staging Category: C
  • Tariff Item: 18062022
    • Description: Chocolate ice cream mix or ice milk mix: Over access commitment
    • Base Rate: 265% but not less than $1.15/kg
    • Staging Category: E
  • Tariff Item: 18069011
    • Description: Chocolate ice cream mix or ice milk mix: Within access commitment
    • Base Rate: 5%
    • Staging Category: C
  • Tariff Item: 18069012
    • Description: Chocolate ice cream mix or ice milk mix: Over access commitment
    • Base Rate: 265% but not less than $1.15/kg
    • Staging Category: E
  • Tariff Item: 19012011
    • Description: In packages of a weight not exceeding 11.34 kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment
    • Base Rate: 4%
    • Staging Category: C
  • Tariff Item: 19012012
    • Description: In packages of a weight not exceeding 11.34 kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment
    • Base Rate: 246% but not less than $2.85/kg
    • Staging Category: E
  • Tariff Item: 19012021
    • Description: In bulk or in packages of a weight exceeding 11.34 kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment
    • Base Rate: 3%
    • Staging Category: C
  • Tariff Item: 19012022
    • Description: In bulk or in packages of a weight exceeding 11.34 kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment
    • Base Rate: 244% but not less than $2.83/kg
    • Staging Category: E
  • Tariff Item: 19019031
    • Description: Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, within access commitment
    • Base Rate: 6.5%
    • Staging Category: C
  • Tariff Item: 19019032
    • Description: Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50 % on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, over access commitment
    • Base Rate: 267.5% but not less than $1.16/kg
    • Staging Category: E
  • Tariff Item: 19019033
    • Description: Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50 % on a dry weight basis of milk solids: Other, not put up for retail sale, within access commitment
    • Base Rate: 6.5%
    • Staging Category: C
  • Tariff Item: 19019034
    • Description: Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: Other, not put up for retail sale, over access commitment
    • Base Rate: 250.5% but not less than $2.91/kg
    • Staging Category: E
  • Tariff Item: 19019051
    • Description: Food preparations of goods of headings 04.01 to 04.04, containing 50 % or more on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, within access commitment
    • Base Rate: 6.5%
    • Staging Category: C
  • Tariff Item: 19019052
    • Description: Food preparations of goods of headings 04.01 to 04.04, containing 50 % or more on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, over access commitment
    • Base Rate: 267.5% but not less than $1.16/kg
    • Staging Category: E
  • Tariff Item: 19019053
    • Description: Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: Other, not put up for retail sale, within access commitment
    • Base Rate: 6.5%
    • Staging Category: C
  • Tariff Item: 19019054
    • Description: Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: Other, not put up for retail sale, over access commitment
    • Base Rate: 250.5% but not less than $2.91/kg
    • Staging Category: E
  • Tariff Item: 19059051
    • Description: Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: Pizza and quiche
    • Base Rate: 14.5%
    • Staging Category: C
  • Tariff Item: 21032010
    • Description: Tomato ketchup
    • Base Rate: 12.5%
    • Staging Category: C
  • Tariff Item: 21032090
    • Description: Other
    • Base Rate: 12.5%
    • Staging Category: C
  • Tariff Item: 21050091
    • Description: Other: Within access commitment
    • Base Rate: 6.5%
    • Staging Category: C
  • Tariff Item: 21050092
    • Description: Other: Over access commitment
    • Base Rate: 277% but not less than $1.16/kg
    • Staging Category: E
  • Tariff Item: 21069031
    • Description: Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, within access commitment
    • Base Rate: 5%
    • Staging Category: C
  • Tariff Item: 21069032
    • Description: Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment
    • Base Rate: 212% but not less than $2.11/kg
    • Staging Category: E
  • Tariff Item: 21069033
    • Description: Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, within access commitment
    • Base Rate: 5%
    • Staging Category: C
  • Tariff Item: 21069034
    • Description: Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, over access commiment
    • Base Rate: 212% but not less than $2.11/kg
    • Staging Category: E
  • Tariff Item: 21069051
    • Description: Egg preparations: Within access commitment
    • Base Rate: 6.68¢/kg
    • Staging Category: C
  • Tariff Item: 21069052
    • Description: Egg preparations: Over access commitment
    • Base Rate: $1.45/kg
    • Staging Category: E
  • Tariff Item: 21069093
    • Description: Other: Containing 50% or more by weight of dairy content, within access commitment
    • Base Rate: 7%
    • Staging Category: C
  • Tariff Item: 21069094
    • Description: Other: Containing 50% or more by weight of dairy content, over access commitment
    • Base Rate: 274.5% but not less than $2.88/kg
    • Staging Category: E
  • Tariff Item: 22029041
    • Description: Beverages containing milk: Chocolate milk
    • Base Rate: 11%
    • Staging Category: C
  • Tariff Item: 22029042
    • Description: Beverages containing milk: Other, containing 50% or more by weight of dairy content, not put up for retail sale, within access commitment
    • Base Rate: 7.5%
    • Staging Category: C
  • Tariff Item: 22029043
    • Description: Beverages containing milk: Other, containing 50% or more by weight of dairy content, not put up for retail sale, over access commitment
    • Base Rate: 256% but not less than $36.67/hl
    • Staging Category: E
  • Tariff Item: 22071010
    • Description: For use as a spirituous or alcoholic beverage or for use in the manufacture of spirituous or alcoholic beverages
    • Base Rate: 12.28¢/litre of absolute ethyl alcohol
    • Staging Category:B
  • Tariff Item: 22071090
    • Description: Other
    • Base Rate: 4.92¢/litre of absolute ethyl alcohol
    • Staging Category:B
  • Tariff Item: 22086000
    • Description: Vodka
    • Base Rate: 12.28¢/litre of absolute ethyl alcohol
    • Staging Category:B
  • Tariff Item: 22089021
    • Description: Undenatured ethyl alcohol: For use as a spirituous or alcoholic beverage or for use in the manufacture of spirituous or alcoholic beverages
    • Base Rate: 12.28¢/litre of absolute ethyl alcohol
    • Staging Category:B
  • Tariff Item: 22089029
    • Description: Undenatured ethyl alcohol: Other
    • Base Rate: 4.92¢/litre of absolute ethyl alcohol
    • Staging Category:B
  • Tariff Item: 23099020
    • Description: Other preparations containing eggs
    • Base Rate: 10.5%
    • Staging Category:B
  • Tariff Item: 23099031
    • Description: Complete feeds and feed supplements, including concentrates: Containing 50% or more by weight in the dry state of non-fat milk solids, within access commitment
    • Base Rate: 2%
    • Staging Category:B
  • Tariff Item: 23099032
    • Description: Complete feeds and feed supplements, including concentrates: Containing 50% or more by weight in the dry state of non-fat milk solids, over access commitment
    • Base Rate: 205.5% but not less than $1.64/kg
    • Staging Category: E
  • Tariff Item: 24022000
    • Description: Cigarettes containing tobacco
    • Base Rate: 12.5%
    • Staging Category: C
  • Tariff Item: 24029000
    • Description: Other
    • Base Rate: 6.5%
    • Staging Category:B
  • Tariff Item: 24031000
    • Description: Smoking tobacco, whether or not containing tobacco substitutes in any proportion
    • Base Rate: 4%
    • Staging Category:B
  • Tariff Item: 24039190
    • Description: Other
    • Base Rate: 13%
    • Staging Category: C
  • Tariff Item: 24039910
    • Description: Snuff
    • Base Rate: 5%
    • Staging Category:B
  • Tariff Item: 24039920
    • Description: Manufactured tobacco substitutes not containing tobacco
    • Base Rate: 9.5%
    • Staging Category: C
  • Tariff Item: 24039990
    • Description: Other
    • Base Rate: 9.5%
    • Staging Category: C
  • Tariff Item: 35021110
    • Description: Within access commitment
    • Base Rate: 8.5%
    • Staging Category: C
  • Tariff Item: 35021120
    • Description: Over access commitment
    • Base Rate: $6.12/kg
    • Staging Category: E
  • Tariff Item: 35021910
    • Description: Within access commitment
    • Base Rate: 6.63¢/kg
    • Staging Category: C
  • Tariff Item: 35021920
    • Description: Over access commitment
    • Base Rate: $1.52/kg
    • Staging Category: E
  • Tariff Item: 35040000
    • Description: Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.
    • Base Rate: 6.5%
    • Staging Category: E