HS 1901-90-12-00 – 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 extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. › Other › Over access commitment

MFN duty rate

19.78¢/kg plus 17%

GST

5%

Unit of measure

KGM

Over access commitment

Estimate duty & taxes · Get classification help

Preferential tariff rates

• Costa Rica (CRT): Free
• Korea: Free
• Panama (PAT): Free
• Colombia: Free
• CETA: Free
• CPTPP – United Kingdom (CPUKT): 3.59¢/kg plus 3%
• MXT/CUSMA (Mexico): Free
• LDCT: Free
• Chile: Free
• Ukraine: Free
• Honduras (HNT): Free
• UK: Free
• CPTPP: 3.59¢/kg plus 3%
• UST/CUSMA (US): Free
• Peru: Free
• Jordan (JT): Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Over access commitment (HS 1901-90-12-00)?

The T2026-2 MFN rate for tariff item 1901.90.12 is 19.78¢/kg plus 17%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 1901-90-12-00 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/HST and any applicable personal-import provincial tax are additional.

Which trade agreement rates apply to HS 1901-90-12-00?

Costa Rica (CRT): Free; Korea: Free; Panama (PAT): Free; Colombia: Free; CETA: Free; CPTPP – United Kingdom (CPUKT): 3.59¢/kg plus 3%; MXT/CUSMA (Mexico): Free; LDCT: Free; Chile: Free; Ukraine: Free; Honduras (HNT): Free; UK: Free; CPTPP: 3.59¢/kg plus 3%; UST/CUSMA (US): Free; Peru: Free; Jordan (JT): Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.