HS 0402-21-12-00 – 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. › Not containing added sugar or other sweetening matter › Over access commitment
- MFN duty rate
- 243 % but not less than $2.82/kg
- GST
- 0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III)
- Unit of measure
- KGM
Over access commitment
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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 0402-21-12-00)?
The T2026-2 MFN rate for tariff item 0402.21.12 is 243% but not less than $2.82/kg. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.
What is the duty on HS 0402-21-12-00 from the US?
A UST preferential rate was not found; MFN 243% but not less than $2.82/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 0402-21-12-00?
CPTPP – United Kingdom (CPUKT): N/A. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.