Customs Tariff of Canada · tariff item · HS 0402.91
0402.91.20.00: Evaporated milk (unsweetened): Not containing added sugar or other sweetening matter: over access commitment
Evaporated milk (unsweetened)
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter.
- 04029 Other:
- 0402.91 Not containing added sugar or other sweetening matter
- 0402.91.20 Over access commitment
- 0402.91.20.00 Over access commitment
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
0402.91 Not containing added sugar or other sweetening matter
UK specific or compound duty Third-country duty 6 tariff lines 
EU specific or compound duty Third-country duty 6 tariff lines 
Türkiye 180% Third-country duty 6 tariff lines 
USA specific or compound duty General (MFN) 6 tariff lines 
Mexico 20% – 45% General (MFN) 2 tariff lines · average 32.5% 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 14% General (MFN) 3 tariff lines 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Japan 25% – 30% General (MFN) 5 tariff lines · average 26.8% · 2× specific or compound duty 
Taiwan 5% – 20% General (MFN) 8 tariff lines · average 18.1% 
GCC 5% General (MFN) 3 tariff lines 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 6 tariff lines 
Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15% Canada lines: 0402.91
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N305774 U.S. CBP
The tariff classification of Evaporated Milk from Ukraine
Legal notes
Tariff item 0402.91.20.00 is a line of the Customs Tariff of Canada under HS subheading 0402.91 (not containing added sugar or other sweetening matter).
The MFN tariff rate is a specific or compound duty: 259 % but not less than 78.9 ¢/kg.
For the same subheading, the Türkiye duty is 180%, the Mexico duty is 20%–45%, the Brazil duty is 12.6%, the Argentina duty is 14%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 25%–30%, the Taiwan duty is 5%–20%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 10%–20%.
Canada imported goods of subheading 0402.91 worth US$1m in 2024.
Questions and answers
What is the Canada import duty for tariff item 0402.91.20.00?
The MFN tariff rate in the Customs Tariff of Canada is 259 % but not less than 78.9 ¢/kg; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.