TariffPlus – Canada & US Tariff Lookup

HS 0406-90-22-00 – 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: 25% surtax (United States Surtax Order (2026), SOR/2026-186, in force Sep 8, 2026)

Cheese and curd. › Other cheese › Over access commitment

MFN duty rate
245.5 % but not less than $5.78/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 0406-90-22-00)?

The T2026-2 MFN rate for tariff item 0406.90.22 is 245.5% but not less than $5.78/kg. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 0406-90-22-00 from the US?

A UST preferential rate was not found; MFN 245.5% but not less than $5.78/kg is shown. US-origin goods: 25% 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 0406-90-22-00?

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

CBSA guidance