HS 1109-00-20-00 – 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

Wheat gluten, whether or not dried › Wheat gluten, whether or not dried. › Over access commitment

MFN duty rate

$397.30/tonne plus 14.5 %

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

• Colombia: Free
• CPTPP – United Kingdom (CPUKT): $72.23/tonne
• Panama (PAT): Free
• LDCT: Free
• Honduras (HNT): Free
• Peru: Free
• CPTPP: $72.23/tonne
• Ukraine: Free
• Jordan (JT): Free
• MXT/CUSMA (Mexico): Free
• CETA: Free
• Costa Rica (CRT): Free
• Korea: Free
• UST/CUSMA (US): Free
• Chile: Free
• UK: Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Over access commitment (HS 1109-00-20-00)?

The T2026-2 MFN rate for tariff item 1109.00.20 is $397.30/tonne plus 14.5%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 1109-00-20-00 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 1109-00-20-00?

Colombia: Free; CPTPP – United Kingdom (CPUKT): $72.23/tonne; Panama (PAT): Free; LDCT: Free; Honduras (HNT): Free; Peru: Free; CPTPP: $72.23/tonne; Ukraine: Free; Jordan (JT): Free; MXT/CUSMA (Mexico): Free; CETA: Free; Costa Rica (CRT): Free; Korea: Free; UST/CUSMA (US): Free; Chile: Free; UK: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.