Chapter 04 Dairy, Eggs, Honey and Edible Animal Products
└ Subheading 0403.90 Other
└ Tariff item 0403.90.92.00 Over access commitment
HS Code 0403.90.92.00
Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. — Over access commitment
Unit of measure: Kilograms (KGM)
Duty Rates by Trade Agreement
| Treatment | Agreement | Rate |
|---|---|---|
| MFN Default rate for WTO member countries without a preferential trade agreement with Canada. | Most-Favoured-Nation | 216.5% (min $2.15/kg) |
| General Rate for countries that are not WTO members and have no trade agreement with Canada. Rarely applied. | General | 216.5% (min $2.15/kg) |
Related Codes Under 04.03
0403.90.11.00 Other — Within access commitme… 0403.90.12.00 Other — Over access commitment 0403.90.91.00 Other — Within access commitme… 0403.20.10.00 Yogurt — Containing chocolate,… 0403.20.21.00 Yogurt — Containing chocolate,… 0403.20.31.00 Yogurt — Containing chocolate,… 0403.20.29.10 Yogurt — Certified organic 0403.20.29.20 Yogurt — Not certified organic 0403.20.39.10 Yogurt — Certified organic 0403.20.39.20 Yogurt — Not certified organic
Source: Canadian Customs Tariff T2026 , effective 2026-01-01. Published by CBSA.
Data refreshed March 26, 2026. Country treatments from CBSA. Provincial tax rates from CRA.
Disclaimer: This data is for informational purposes only. Tariff data is sourced from the CBSA Canadian Customs Tariff and may not reflect the most recent amendments. Always verify with CBSA or a licensed customs broker before making import decisions.