HS 0405-20-10-00 – Within 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 within-quota line. The low rate applies only with a Global Affairs Canada import permit (quota allocation). Without one, goods go under the over-quota line.
Read the Dairy (supply-managed) import guide
Butter and other fats and oils derived from milk; dairy spreads. › Dairy spreads › Within access commitment
- MFN duty rate
- 7 %
- GST
- 0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III)
- Unit of measure
- KGM
Within access commitment
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Preferential tariff rates
- Jordan (JT): Free
- Chile: Free
- UST/CUSMA (US): Free
- CPTPP: Free
- CPTPP – United Kingdom (CPUKT): Free
- Commonwealth Caribbean Countries Tariff (CCCT): Free
- Peru: Free
- Ukraine: Free
- GPT: 7%
- Switzerland–Liechtenstein (SLT): Free
- CETA: Free
- LDCT: Free
- UK: Free
Preference requires qualifying origin and origin proof or certification.
Frequently asked questions
What is the MFN duty on Within access commitment (HS 0405-20-10-00)?
The T2026-2 MFN rate for tariff item 0405.20.10 is 7%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.
What is the duty on HS 0405-20-10-00 from the US?
Qualifying US-origin goods with origin proof use UST/CUSMA at Free. 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 0405-20-10-00?
Jordan (JT): Free; Chile: Free; UST/CUSMA (US): Free; CPTPP: Free; CPTPP – United Kingdom (CPUKT): Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; Peru: Free; Ukraine: Free; GPT: 7%; Switzerland–Liechtenstein (SLT): Free; CETA: Free; LDCT: Free; UK: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.