HS 1905-90-35-00 – Containing 25% or more by weight of wheat, in bulk or in packages of a weight exceeding 11.34 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. › Other › Containing 25% or more by weight of wheat, in bulk or in packages of a weight exceeding 11.34 kg each, over access commitment

MFN duty rate

8.47¢/kg plus 6%

GST

5%

Unit of measure

KGM

Containing 25% or more by weight of wheat, in bulk or in packages of a weight exceeding 11.34 kg each, over access commitment

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Preferential tariff rates

• LDCT: Free
• CPTPP: 1.54¢/kg
• UK: Free
• Honduras (HNT): Free
• Colombia: Free
• Panama (PAT): Free
• CETA: Free
• Costa Rica (CRT): Free
• Ukraine: Free
• Chile: Free
• Peru: Free
• Korea: Free
• MXT/CUSMA (Mexico): Free
• UST/CUSMA (US): Free
• Israel (CIAT): Free
• CPTPP – United Kingdom (CPUKT): 1.54¢/kg
• Jordan (JT): 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 bulk or in packages of a weight exceeding 11.34 kg each, over access commitment (HS 1905-90-35-00)?

The T2026-2 MFN rate for tariff item 1905.90.35 is 8.47¢/kg plus 6%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 1905-90-35-00 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 1905-90-35-00?

LDCT: Free; CPTPP: 1.54¢/kg; UK: Free; Honduras (HNT): Free; Colombia: Free; Panama (PAT): Free; CETA: Free; Costa Rica (CRT): Free; Ukraine: Free; Chile: Free; Peru: Free; Korea: Free; MXT/CUSMA (Mexico): Free; UST/CUSMA (US): Free; Israel (CIAT): Free; CPTPP – United Kingdom (CPUKT): 1.54¢/kg; Jordan (JT): Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.