HS 1905-31-92-00 – Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, 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

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. › Sweet biscuits › Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment

MFN duty rate

2 %

GST

5%

Unit of measure

KGM

Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment

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Preferential tariff rates

• MXT/CUSMA (Mexico): Free
• CETA: Free
• LDCT: Free
• Commonwealth Caribbean Countries Tariff (CCCT): Free
• Costa Rica (CRT): Free
• Colombia: Free
• Peru: Free
• Ukraine: Free
• CPTPP: Free
• Korea: Free
• UST/CUSMA (US): Free
• Panama (PAT): Free
• GPT: 2%
• CPTPP – United Kingdom (CPUKT): Free
• UK: Free
• Honduras (HNT): Free
• Chile: Free
• Israel (CIAT): Free
• Jordan (JT): Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment (HS 1905-31-92-00)?

The T2026-2 MFN rate for tariff item 1905.31.92 is 2%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 1905-31-92-00 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 1905-31-92-00?

MXT/CUSMA (Mexico): Free; CETA: Free; LDCT: Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; Costa Rica (CRT): Free; Colombia: Free; Peru: Free; Ukraine: Free; CPTPP: Free; Korea: Free; UST/CUSMA (US): Free; Panama (PAT): Free; GPT: 2%; CPTPP – United Kingdom (CPUKT): Free; UK: Free; Honduras (HNT): Free; Chile: Free; Israel (CIAT): Free; Jordan (JT): Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.