HS 1904-90-10-00 – Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within 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 within-quota line. The low rate applies only with a Global Affairs Canada import permit (quota allocation). Without one, goods go under the over-quota line.

Quota rules on Global Affairs Canada

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included. › Other › Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within access commitment

MFN duty rate

4 %

GST

0% — Basic groceries are zero-rated for GST (Excise Tax Act Sched. VI Part III)

Unit of measure

KGM

Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within access commitment

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Preferential tariff rates

• Norway (NT): Free
• Korea: Free
• Commonwealth Caribbean Countries Tariff (CCCT): Free
• CPTPP – United Kingdom (CPUKT): Free
• CPTPP: Free
• Jordan (JT): Free
• Ukraine: Free
• UST/CUSMA (US): Free
• Panama (PAT): Free
• Honduras (HNT): Free
• GPT: 3%
• LDCT: Free
• Switzerland–Liechtenstein (SLT): Free
• Colombia: Free
• CETA: Free
• Chile: Free
• Costa Rica (CRT): Free
• Iceland: Free
• UK: Free
• MXT/CUSMA (Mexico): Free
• Peru: Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within access commitment (HS 1904-90-10-00)?

The T2026-2 MFN rate for tariff item 1904.90.10 is 4%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 1904-90-10-00 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 1904-90-10-00?

Norway (NT): Free; Korea: Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; CPTPP – United Kingdom (CPUKT): Free; CPTPP: Free; Jordan (JT): Free; Ukraine: Free; UST/CUSMA (US): Free; Panama (PAT): Free; Honduras (HNT): Free; GPT: 3%; LDCT: Free; Switzerland–Liechtenstein (SLT): Free; Colombia: Free; CETA: Free; Chile: Free; Costa Rica (CRT): Free; Iceland: Free; UK: Free; MXT/CUSMA (Mexico): Free; Peru: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.