TariffPlus – Canada & US Tariff Lookup

HS 0402-10-20-00 – 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

US-origin goods: 50% surtax (United States Surtax Order (2026), SOR/2026-186, in force Sep 8, 2026)

Milk and cream, concentrated or containing added sugar or other sweetening matter. › In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% › Over access commitment

MFN duty rate
201.5 % but not less than $2.01/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 0402-10-20-00)?

The T2026-2 MFN rate for tariff item 0402.10.20 is 201.5% but not less than $2.01/kg. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 0402-10-20-00 from the US?

A UST preferential rate was not found; MFN 201.5% but not less than $2.01/kg is shown. US-origin goods: 50% surtax (United States Surtax Order (2026), SOR/2026-186, in force Sep 8, 2026) GST is 0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III).

Which trade agreement rates apply to HS 0402-10-20-00?

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

Canadian importers of this product

8 Canadian companies imported this product according to the CBSA Canadian Importers Database, 2023 data.

  1. BARRY CALLEBAUT CANADA INC. - Quebec
  2. BISCUITS LECLERC LTEE - Quebec
  3. FRITO LAY CANADA - Ontario
  4. LACTALIS CANADA INC. - Ontario
  5. LIVINGSTON INTERNATIONAL INC. - Ontario
  6. MILLIPORESIGMA CANADA LTD. / MILLIPORESIGMA CANADA LTEE - Ontario
  7. NEW ENGLAND BIOLABS LTD. - Ontario
  8. WILLIAM L. RUTHERFORD LIMITED - Ontario
See all 8 importers

CBSA guidance