HS 2302-40-12-00 – 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
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. › Of other cereals › Over access commitment
- MFN duty rate
- $106.91/tonne
- GST
- 5%
- Unit of measure
- TNE
Over access commitment
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Preferential tariff rates
- Ukraine: Free
- Honduras (HNT): Free
- Colombia: Free
- CPTPP: Free
- UK: Free
- MXT/CUSMA (Mexico): Free
- Costa Rica (CRT): Free
- Panama (PAT): Free
- LDCT: Free
- Korea: Free
- Peru: Free
- CPTPP – United Kingdom (CPUKT): Free
- Chile: Free
- UST/CUSMA (US): Free
- CETA: Free
- Jordan (JT): Free
Preference requires qualifying origin and origin proof or certification.
Frequently asked questions
What is the MFN duty on Over access commitment (HS 2302-40-12-00)?
The T2026-2 MFN rate for tariff item 2302.40.12 is $106.91/tonne. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.
What is the duty on HS 2302-40-12-00 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 2302-40-12-00?
Ukraine: Free; Honduras (HNT): Free; Colombia: Free; CPTPP: Free; UK: Free; MXT/CUSMA (Mexico): Free; Costa Rica (CRT): Free; Panama (PAT): Free; LDCT: Free; Korea: Free; Peru: Free; CPTPP – United Kingdom (CPUKT): Free; Chile: Free; UST/CUSMA (US): Free; CETA: Free; Jordan (JT): Free. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.