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.
- CAMPBELL'S BRITISH FOODS INC. - Ontario
- CHUDLESIGHS BAKERY - Ontario
- GENERAL MILLS CANADA CORPORATION /CORPORATION GENERAL MILLS - Ontario
- HERSHEY CANADA INC. - Ontario
- UNILEVER COSMETICS INTERNATIONAL CANADA - Ontario