HS 1904-90-62-00 – Containing 25% or more by weight of wheat, 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
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, over access commitment
- MFN duty rate
- 9.17¢/kg plus 6%
- 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, over access commitment
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Preferential tariff rates
- LDCT: Free
- CETA: Free
- Panama (PAT): Free
- Jordan (JT): Free
- Ukraine: Free
- Chile: Free
- MXT/CUSMA (Mexico): Free
- Peru: Free
- UST/CUSMA (US): Free
- Honduras (HNT): Free
- Colombia: Free
- Korea: Free
- CPTPP – United Kingdom (CPUKT): 1.66¢/kg
- Costa Rica (CRT): Free
- CPTPP: 1.66¢/kg
- UK: 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, over access commitment (HS 1904-90-62-00)?
The T2026-2 MFN rate for tariff item 1904.90.62 is 9.17¢/kg plus 6%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.
What is the duty on HS 1904-90-62-00 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 1904-90-62-00?
LDCT: Free; CETA: Free; Panama (PAT): Free; Jordan (JT): Free; Ukraine: Free; Chile: Free; MXT/CUSMA (Mexico): Free; Peru: Free; UST/CUSMA (US): Free; Honduras (HNT): Free; Colombia: Free; Korea: Free; CPTPP – United Kingdom (CPUKT): 1.66¢/kg; Costa Rica (CRT): Free; CPTPP: 1.66¢/kg; UK: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.