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HS 1905 – 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.

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

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.

Subheadings

Child tariff lines and MFN rates

HS codeDescriptionMFN rate
1905-10 – CrispbreadMFN Free; 13.51¢/kg; 4%; 13.51¢/kg plus 8.5%; 6%; 3%; 13.51¢/kg plus 6%; 4.5%
1905-10-10-00Leavened with yeast, containing 25% or more by weight of wheat, within access commitmentFree
1905-10-21-00In packages of a weight not exceeding 454 g eachFree
1905-10-29-00Other13.51¢/kg
1905-10-30-00Other, leavened with yeastFree
1905-10-40-00Not leavened with yeast, in packages of a weight not exceeding 11.34 kg each, containing 25% or more by weight of wheat, within access commitment4%
1905-10-51-00In packages of a weight not exceeding 454 g each4%
1905-10-59-00Other13.51¢/kg plus 8.5%
1905-10-60-00Other, not leavened with yeast, in packages of a weight not exceeding 11.34 kg each6%
1905-10-71-00Containing 25% or more by weight of wheat, within access commitment3%
1905-10-72-00Containing 25% or more by weight of wheat, over access commitment13.51¢/kg plus 6%
1905-10-79-00Other4.5%
1905-20 – Gingerbread and the likeMFN 3%
1905-20-00-00Gingerbread and the like3%
1905-31 – Sweet biscuitsMFN Free; 2%; 5.42¢/kg plus 4%; 3%
1905-31-10-00Certified by Health Canada as special low protein or protein-free productsFree
1905-31-21-00Containing 25% or more by weight of wheat, within access commitment2%
1905-31-22-00Containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment2%
1905-31-23-00Containing 25% or more by weight of wheat, over access commitment5.42¢/kg plus 4%
1905-31-29-00Other3%
1905-31-91-00Containing 25% or more by weight of wheat, within access commitment2%
1905-31-92-00Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment2%
1905-31-93-00Other, containing 25% or more by weight of wheat, over access commitment5.42¢/kg plus 4%
1905-31-99-00Other3%
1905-32 – Waffles and wafersMFN Free; 2%; 5.42¢/kg plus 4%; 3%
1905-32-10-00Certified by Health Canada as special low protein or protein-free productsFree
1905-32-91-00Containing 25% or more by weight of wheat, within access commitment2%
1905-32-92-00Wafers and frozen waffles containing 25% or more by weight of wheat, in packages of a weight not exceeding 454 g each, over access commitment2%
1905-32-93-00Other, containing 25% or more by weight of wheat, over access commitment5.42¢/kg plus 4%
1905-32-99-00Other3%
1905-40 – Rusks, toasted bread and similar toasted productsMFN Free; 13.51¢/kg; 3.5%; 13.51¢/kg plus 7.5%; 5.5%
1905-40-10-00Special dietary, as defined under regulations of Health CanadaFree
1905-40-20-00Other, leavened with yeast, containing 25% or more by weight of wheat, within access commitmentFree
1905-40-31-00In packages of a weight not exceeding 454 g eachFree
1905-40-39-00Other13.51¢/kg
1905-40-40-00Other, leavened with yeastFree
1905-40-50-00Other, not leavened with yeast, containing 25% or more by weight of wheat, within access commitment3.5%
1905-40-61-00In packages of a weight not exceeding 454 g each3.5%
1905-40-69-00Other13.51¢/kg plus 7.5%
1905-40-90-00Other5.5%
1905-90 – OtherMFN Free; 4%; 8.47¢/kg plus 8.5%; 3%; 8.47¢/kg plus 6%; 4.5%; 2%; 5.42¢/kg plus 4%; 14.5%; 9.5%; 13.11¢/kg plus 4%; 6%; 11%
1905-90-10-00Special dietary biscuits as defined under regulations of Health Canada; Low protein or protein-free biscuits certified by Health Canada as special low prote...Free
1905-90-20-00Bread, leavened with yeast; Unleavened bread for sacramental purposes and communion wafersFree
1905-90-31-00Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within access commitment4%
1905-90-32-00Fresh bread, buns and rolls, in packages of a weight not exceeding 1.36 kg each, or other bread in packages of a weight not exceeding 454 g each, containi...4%
1905-90-33-00Other, containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, over access commitment8.47¢/kg plus 8.5%
1905-90-34-00Containing 25% or more by weight of wheat, in bulk or in packages of a weight exceeding 11.34 kg each, within access commitment3%
1905-90-35-00Containing 25% or more by weight of wheat, in bulk or in packages of a weight exceeding 11.34 kg each, over access commitment8.47¢/kg plus 6%
1905-90-39-10In packages of a weight not exceeding 11.34 kg each4.5%
1905-90-39-20In bulk or in packages of a weight exceeding 11.34 kg each4.5%
1905-90-41-00Containing 25% or more by weight of wheat, valued at 44�/kg or more, said value to be based on the net weight and to include the value of the usual retail pa...2%
1905-90-42-00Other, containing 25% or more by weight of wheat, within access commitment2%
1905-90-43-00Containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment2%
1905-90-44-00Other, containing 25% or more by weight of wheat, valued at 44�/kg or more, said value to be based on the net weight and to include the value of the usual re...5.42¢/kg plus 4%
1905-90-45-00Other, containing 25% or more by weight of wheat, over access commitment5.42¢/kg plus 4%
1905-90-49-10Soda biscuits3%
1905-90-49-90Other3%
1905-90-51-00Pizza and quiche14.5%
1905-90-59-10Puddings9.5%
1905-90-59-91Pies, cakes and pastry, not frozen9.5%
1905-90-59-98Other, frozen9.5%
1905-90-59-99Other9.5%
1905-90-61-00Containing 25% or more by weight of wheat, within access commitment2%
1905-90-62-00Containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment2%
1905-90-63-00Containing 25% or more by weight of wheat, in packages of a weight exceeding 1.36 kg each, over access commitment13.11¢/kg plus 4%
1905-90-69-00Other3%
1905-90-71-10Cheese flavoured dried bread sticks6%
1905-90-71-90Other6%
1905-90-72-00In bulk or in packages of a weight exceeding 11.34 kg each4.5%
1905-90-90-10Corn chips and similar crisp snack foods11%
1905-90-90-90Other11%

Top importers in this heading

483 Canadian companies imported goods under heading 19.05 according to the CBSA Canadian Importers Database, 2023 data.

Most frequent importers

  1. LOBLAWS INC. - Ontario - 14 codes
  2. TREE OF LIFE CANADA ULC - Alberta - 14 codes
  3. T&T SUPERMARKET INC. - British Columbia - 12 codes
  4. COSTCO WHOLESALE CANADA LTD - Ontario - 11 codes
  5. GENERAL MILLS CANADA CORPORATION /CORPORATION GENERAL MILLS - Ontario - 11 codes
  6. DOLLARAMA S.E.C./DOLLARAMA L.P. - Quebec - 10 codes
  7. CANDA SIX FORTUNE ENTERPRISE CO. LTD. - British Columbia - 9 codes
  8. SYSCO CANADA, INC. - Ontario - 8 codes
  9. UNFI CANADA, INC. - Ontario - 8 codes
  10. AURORA IMPORTING & DISTRIBUTING LIMITED - Ontario - 7 codes

Codes with importers

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