TariffPlus – Canada & US Tariff Lookup

HS 1905-31-93-00 – Other, 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

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 › Other, containing 25% or more by weight of wheat, over access commitment

MFN duty rate
5.42¢/kg plus 4%
GST
5%
Unit of measure
KGM

Other, containing 25% or more by weight of wheat, over access commitment

Estimate duty & taxes · Get classification help

Preferential tariff rates

  • Israel (CIAT): Free
  • Costa Rica (CRT): Free
  • Peru: Free
  • CPTPP – United Kingdom (CPUKT): 0.98¢/kg
  • Panama (PAT): Free
  • CETA: Free
  • LDCT: Free
  • Honduras (HNT): Free
  • UST/CUSMA (US): Free
  • MXT/CUSMA (Mexico): Free
  • UK: Free
  • CPTPP: 0.98¢/kg
  • Colombia: Free
  • Jordan (JT): Free
  • Ukraine: Free
  • Korea: Free
  • Chile: Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Other, containing 25% or more by weight of wheat, over access commitment (HS 1905-31-93-00)?

The T2026-2 MFN rate for tariff item 1905.31.93 is 5.42¢/kg plus 4%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 1905-31-93-00 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 1905-31-93-00?

Israel (CIAT): Free; Costa Rica (CRT): Free; Peru: Free; CPTPP – United Kingdom (CPUKT): 0.98¢/kg; Panama (PAT): Free; CETA: Free; LDCT: Free; Honduras (HNT): Free; UST/CUSMA (US): Free; MXT/CUSMA (Mexico): Free; UK: Free; CPTPP: 0.98¢/kg; Colombia: Free; Jordan (JT): Free; Ukraine: Free; Korea: Free; Chile: Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.

Canadian importers of this product

5 Canadian companies imported this product according to the CBSA Canadian Importers Database, 2023 data.

  1. CAMPBELL'S BRITISH FOODS INC. - Ontario
  2. CHUDLESIGHS BAKERY - Ontario
  3. GENERAL MILLS CANADA CORPORATION /CORPORATION GENERAL MILLS - Ontario
  4. HERSHEY CANADA INC. - Ontario
  5. UNILEVER COSMETICS INTERNATIONAL CANADA - Ontario
See all 5 importers