Chapter 04 Dairy, Eggs, Honey and Edible Animal Products
└ Subheading 0405.20 Dairy spreads
└ Tariff item 0405.20.20.00 Over access commitment
HS Code 0405.20.20.00
Butter and other fats and oils derived from milk; dairy spreads. — 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 | 274.5% (min $2.88/kg) |
| General Rate for countries that are not WTO members and have no trade agreement with Canada. Rarely applied. | General | 274.5% (min $2.88/kg) |
Related Codes Under 04.05
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.