HS 1104-23-00-00 – Of maize (corn)
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. › Of maize (corn) › Of maize (corn)
- MFN duty rate
- Free
- GST
- 0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III)
- Unit of measure
- KGM
Of maize (corn)
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Preferential tariff rates
- Honduras (HNT): Free
- Peru: Free
- Costa Rica (CRT): Free
- Panama (PAT): Free
- UST/CUSMA (US): Free
- Korea: Free
- Commonwealth Caribbean Countries Tariff (CCCT): Free
- LDCT: Free
- UK: Free
- Chile: Free
- CPTPP – United Kingdom (CPUKT): Free
- GPT: Free
- Jordan (JT): Free
- CETA: Free
- Colombia: Free
- CPTPP: Free
- Iceland: Free
- Ukraine: Free
- MXT/CUSMA (Mexico): Free
Preference requires qualifying origin and origin proof or certification.
Frequently asked questions
What is the MFN duty on Of maize (corn) (HS 1104-23-00-00)?
The T2026-2 MFN rate for tariff item 1104.23.00 is Free. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.
What is the duty on HS 1104-23-00-00 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 1104-23-00-00?
Honduras (HNT): Free; Peru: Free; Costa Rica (CRT): Free; Panama (PAT): Free; UST/CUSMA (US): Free; Korea: Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; LDCT: Free; UK: Free; Chile: Free; CPTPP – United Kingdom (CPUKT): Free; GPT: Free; Jordan (JT): Free; CETA: Free; Colombia: Free; CPTPP: Free; Iceland: Free; Ukraine: Free; MXT/CUSMA (Mexico): Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.
Canadian importers of this product
14 Canadian companies imported this product according to the CBSA Canadian Importers Database, 2023 data.
- BUNGE MILLING, INC. - Illinois
- CANADA MALTING CO. LIMITED - Alberta
- FRITO LAY CANADA - Ontario
- FURST-MCNESS COMPANY OF CANADA LIMITED - Ontario
- IBEXCOMM IMPORTATION ET EXPORTATION INC. - Quebec
- ITA TRADING 2000 INC - Ontario
- KIM LONG DISTRIBUTIONS INC. DISTRIBUTIONS KIM LONG INC. - Quebec
- LA MOLIENDA FOODS INC. - Alberta
- MARS CANADA INC. - Ontario
- PAN PACIFIC PET LIMITED - British Columbia