Customs Tariff of Canada · tariff item · HS 1005.90
1005.90.00.99: Maize (corn)., other
Maize (corn), not for sowing
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 1005 Maize (corn).
- 1005.90.00 Other
- 1005.90.00.9 Other:
- 1005.90.00.99 Other
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
UK Free Third-country duty 2 tariff lines 
EU specific or compound duty Third-country duty 1 tariff line 
Türkiye 130% Third-country duty 2 tariff lines 
USA specific or compound duty General (MFN) 2 tariff lines 
Mexico Free – 20% General (MFN) 4 tariff lines · average 5% 
Brazil Free – 7.2% General (MFN) 2 tariff lines · average 3.6% 
Argentina 7.2% General (MFN) 11 tariff lines 
Peru Free General (MFN) 7 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Japan Free – 3% General (MFN) 7 tariff lines · average 1% · 4× specific or compound duty 
Taiwan Free General (MFN) 4 tariff lines 
GCC Free General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 7 tariff lines · 6× specific or compound duty 
Norway Free General (MFN) 2 tariff lines · 1× specific or compound duty 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line Canada lines: 1005.90
- 1005.90.00.11Yellow dent corn (Zea mays var. indentata): u.S. No. 1
- 1005.90.00.12Yellow dent corn (Zea mays var. indentata): u.S. No. 2
- 1005.90.00.13Yellow dent corn (Zea mays var. indentata): u.S. No. 3
- 1005.90.00.19Yellow dent corn (Zea mays var. indentata): other
- 1005.90.00.91Maize (corn)., other, popping corn
- 1005.90.00.99Maize (corn)., other
Legal notes
Notes
1.
(A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweetcorn (Chapter 7).
In the Customs Tariff of Canada, 1005.90.00.99 is one of 6 lines under subheading 1005.90, maize (corn), other.
The MFN tariff rate is free, and quantities are declared in TNE.
For the same subheading, the UK duty is free, the Türkiye duty is 130%, the Mexico duty is 0%–20%, the Brazil duty is 0%–7.2%, the Argentina duty is 7.2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–3%, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
Canada imported goods of subheading 1005.90 worth US$464m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 1005.90.00.99?
The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is TNE. 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.
Where does Canada import these goods from?
For subheading 1005.90 as a whole, the largest supplier in 2024 was the United States (US$463m).