HS 0405-10-20-00 – 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

Butter and other fats and oils derived from milk; dairy spreads. › Butter › Over access commitment

MFN duty rate

298.5 % but not less than $4.00/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 0405-10-20-00)?

The T2026-2 MFN rate for tariff item 0405.10.20 is 298.5% but not less than $4.00/kg. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 0405-10-20-00 from the US?

A UST preferential rate was not found; MFN 298.5% but not less than $4.00/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 0405-10-20-00?

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