HS 0405 – Butter and other fats and oils derived from milk; dairy spreads.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
Butter and other fats and oils derived from milk; dairy spreads.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 0405-10 – Butter | MFN 11.38¢/kg; 298.5% but not less than $4.00/kg | |
| 0405-10-10-00 | Within access commitment | 11.38¢/kg |
| 0405-10-20-00 | Over access commitment | 298.5% but not less than $4.00/kg |
| 0405-20 – Dairy spreads | MFN 7%; 274.5% but not less than $2.88/kg | |
| 0405-20-10-00 | Within access commitment | 7% |
| 0405-20-20-00 | Over access commitment | 274.5% but not less than $2.88/kg |
| 0405-90 – Other | MFN 7.5%; 313.5% but not less than $5.12/kg | |
| 0405-90-10-00 | Within access commitment | 7.5% |
| 0405-90-20-00 | Over access commitment | 313.5% but not less than $5.12/kg |
Top importers in this heading
35 Canadian companies imported goods under heading 04.05 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- ALAIN ROYER CONSULTANT INC. - Quebec - 2 codes
- CANADIAN DAIRY COMMISSION - Ontario - 2 codes
- FOODTEC CANADA INC - Ontario - 2 codes
- GAY LEA FOODS CO-OPERATIVE LIMITED - Ontario - 2 codes
- LACTALIS CANADA INC. - Ontario - 2 codes
- 642953 ONTARIO LTD. - Ontario - 1 codes
- AGROPUR COOPERATIVE AGROPUR COOPERATIVE - Quebec - 1 codes
- BARRY CALLEBAUT CANADA INC. - Quebec - 1 codes
- BFG CANADA GEORGETOWN - Ontario - 1 codes
- BIMBO BAKEHOUSE INC. - Ontario - 1 codes