Chapter 19 Preparations of Cereals, Flour or Starch
└ Subheading 1905.31 Sweet biscuits
└ Tariff item 1905.31.23.00 Containing 25% or more by weight of wheat, ov…
HS Code 1905.31.23.00
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. — Containing 25% or more by weight of wheat, 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 | $0.0542/kg + 4.0% |
| CEUT Preferential rate for goods originating in the European Union under the Comprehensive Economic and Trade Agreement. | Canada-EU (CETA) | Free |
| CIAT Preferential rate for goods originating in Israel or another CIFTA beneficiary under the Canada-Israel Free Trade Agreement. | Canada-Israel Agreement | Free |
| COLT Preferential rate for goods originating in Colombia under the Canada-Colombia Free Trade Agreement. | Colombia | Free |
| CPTPT Preferential rate for goods from CPTPP member countries (Japan, Vietnam, Malaysia, Singapore, Brunei, Chile, Peru, Australia, New Zealand, Mexico). | CPTPP | $0.0197/kg |
| CRT Preferential rate for goods originating in Costa Rica under the Canada-Costa Rica Free Trade Agreement. | Costa Rica | Free |
| CT Preferential rate for goods originating in Chile under the Canada-Chile Free Trade Agreement. | Chile | Free |
| General Rate for countries that are not WTO members and have no trade agreement with Canada. Rarely applied. | General | $0.0542/kg + 4.0% |
| HNT Preferential rate for goods originating in Honduras under the Canada-Honduras Free Trade Agreement. | Honduras | Free |
| JT Preferential rate for goods originating in Jordan under the Canada-Jordan Free Trade Agreement. | Jordan | Free |
| KRT Preferential rate for goods originating in South Korea under the Canada-Korea Free Trade Agreement. | Korea (CKFTA) | Free |
| LDCT Preferential rate for goods from UN-designated Least Developed Countries (e.g., Bangladesh, Cambodia). | Least Developed Country | Free |
| MXT Preferential rate for goods originating in Mexico under the Canada-United States-Mexico Agreement. | Mexico (CUSMA) | Free |
| PAT Preferential rate for goods originating in Panama under the Canada-Panama Free Trade Agreement. | Panama | Free |
| PT Preferential rate for goods originating in Peru under CPTPP and the bilateral free trade agreement. | Peru (CPTPP/bilateral) | Free |
| UAT Preferential rate for goods originating in Ukraine under the Canada-Ukraine Free Trade Agreement. | Ukraine | Free |
| UKT Preferential rate for goods originating in the United Kingdom under the Canada-United Kingdom Trade Continuity Agreement. | United Kingdom (CUKTCA) | Free |
| UST Preferential rate for goods originating in the United States under the Canada-United States-Mexico Agreement. | United States (CUSMA) | Free |
Related Codes Under 19.05
1905.10.10.00 Crispbread — Leavened with yea… 1905.10.21.00 Crispbread — In packages of a … 1905.10.29.00 Crispbread — Other 1905.10.30.00 Crispbread — Other, leavened w… 1905.10.40.00 Crispbread — Not leavened with… 1905.10.51.00 Crispbread — In packages of a … 1905.10.59.00 Crispbread — Other 1905.10.60.00 Crispbread — Other, not leaven… 1905.10.71.00 Crispbread — Containing 25% or… 1905.10.79.00 Crispbread — Other 1905.20.00.00 Gingerbread and the like 1905.31.10.00 Sweet biscuits — Certified by …
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.