HS 1107-20-12-00 – 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.
Quota rules on Global Affairs Canada
Malt, whether or not roasted. › Roasted › Over access commitment
- MFN duty rate
- $141.50/tonne
- GST
- 0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III)
- Unit of measure
- TNE
Over access commitment
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Preferential tariff rates
- Chile: Free
- Korea: Free
- UK: Free
- Costa Rica (CRT): Free
- CPTPP: $25.72/tonne
- Honduras (HNT): Free
- Jordan (JT): Free
- UST/CUSMA (US): Free
- CPTPP – United Kingdom (CPUKT): $25.72/tonne
- LDCT: Free
- Ukraine: Free
- MXT/CUSMA (Mexico): Free
- Colombia: Free
- Peru: Free
- Panama (PAT): Free
- CETA: Free
Preference requires qualifying origin and origin proof or certification.
Frequently asked questions
What is the MFN duty on Over access commitment (HS 1107-20-12-00)?
The T2026-2 MFN rate for tariff item 1107.20.12 is $141.50/tonne. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.
What is the duty on HS 1107-20-12-00 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 1107-20-12-00?
Chile: Free; Korea: Free; UK: Free; Costa Rica (CRT): Free; CPTPP: $25.72/tonne; Honduras (HNT): Free; Jordan (JT): Free; UST/CUSMA (US): Free; CPTPP – United Kingdom (CPUKT): $25.72/tonne; LDCT: Free; Ukraine: Free; MXT/CUSMA (Mexico): Free; Colombia: Free; Peru: Free; Panama (PAT): Free; CETA: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.