TariffPlus – Canada & US Tariff Lookup

HS 2106-90-31-00 – Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, within 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 within-quota line. The low rate applies only with a Global Affairs Canada import permit (quota allocation). Without one, goods go under the over-quota line.

Read the Dairy (supply-managed) import guide

Food preparations not elsewhere specified or included. › Other › Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, within access commitment

MFN duty rate
5 %
GST
5%
Unit of measure
KGM

Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, within access commitment

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Preferential tariff rates

  • Chile: Free
  • CPTPP – United Kingdom (CPUKT): Free
  • Iceland: Free
  • LDCT: Free
  • Honduras (HNT): Free
  • Switzerland–Liechtenstein (SLT): Free
  • Norway (NT): Free
  • Peru: Free
  • UST/CUSMA (US): Free
  • UK: Free
  • CETA: Free
  • Ukraine: Free
  • Costa Rica (CRT): Free
  • CPTPP: Free
  • Colombia: Free
  • Jordan (JT): Free
  • Commonwealth Caribbean Countries Tariff (CCCT): Free
  • GPT: 5%
  • Panama (PAT): Free

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, within access commitment (HS 2106-90-31-00)?

The T2026-2 MFN rate for tariff item 2106.90.31 is 5%. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 2106-90-31-00 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 2106-90-31-00?

Chile: Free; CPTPP – United Kingdom (CPUKT): Free; Iceland: Free; LDCT: Free; Honduras (HNT): Free; Switzerland–Liechtenstein (SLT): Free; Norway (NT): Free; Peru: Free; UST/CUSMA (US): Free; UK: Free; CETA: Free; Ukraine: Free; Costa Rica (CRT): Free; CPTPP: Free; Colombia: Free; Jordan (JT): Free; Commonwealth Caribbean Countries Tariff (CCCT): Free; GPT: 5%; Panama (PAT): Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.

CBSA guidance