TariffPlus – Canada & US Tariff Lookup

HS 0401-50-20-00 – Over access commitment

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

Quota item: import permit needed for the low rate

This is the over-quota line. It applies when you have no import permit for the quota. With a quota allocation and permit, the lower within-quota line applies.

Read the Dairy (supply-managed) import guide

Milk and cream, not concentrated nor containing added sugar or other sweetening matter. › Of a fat content, by weight, exceeding 10% › Over access commitment

MFN duty rate
292.5 % but not less than $2.48/kg
GST
0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III)
Unit of measure
KGM

Over access commitment

Estimate duty & taxes · Get classification help

Preferential tariff rates

  • CPTPP – United Kingdom (CPUKT): N/A

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Over access commitment (HS 0401-50-20-00)?

The T2026-2 MFN rate for tariff item 0401.50.20 is 292.5% but not less than $2.48/kg. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 0401-50-20-00 from the US?

A UST preferential rate was not found; MFN 292.5% but not less than $2.48/kg is shown. This item is not on any US surtax schedule in force in TariffPlus surtax data (checked against CBSA). GST is 0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III).

Which trade agreement rates apply to HS 0401-50-20-00?

CPTPP – United Kingdom (CPUKT): N/A. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.

CBSA guidance