Customs Tariff of Canada · tariff item · HS 1602.50
1602.50.91.20: Prepared or preserved beef: In cans or glass jars: corned beef
Prepared or preserved beef
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 1602 Other prepared or preserved meat, meat offal, blood or insects.
- 1602.50 Of bovine animals
- 1602.50.9 Other:
- 1602.50.91 In cans or glass jars
- 1602.50.91.20 Corned beef
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
1602.50 Other prepared or preserved meat, meat offal, blood: of bovine animals
UK 16% Third-country duty 5 tariff lines · 2× specific or compound duty 
EU 16.6% Third-country duty 3 tariff lines · 1× specific or compound duty 
Türkiye 121.5% Third-country duty 4 tariff lines 
USA Free – 4.5% General (MFN) 6 tariff lines · average 2.1% 
Mexico 20% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 14 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 5 tariff lines · average 1% 
Japan Free – 50% General (MFN) 22 tariff lines · average 25.1% 
Taiwan 15% – 20% General (MFN) 12 tariff lines · average 16.3% 
GCC 5% General (MFN) 5 tariff lines 
Switzerland specific or compound duty General (MFN) 5 tariff lines 
Norway specific or compound duty General (MFN) 2 tariff lines 
North Macedonia 15% General (MFN) 3 tariff lines 
Nigeria 35% General (MFN) 2 tariff lines Canada lines: 1602.50
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.
- N359673 U.S. CBP
The tariff classification of Bovine Meat from Brazil
- N357453 U.S. CBP
The tariff classification of Frozen Braised Beef from Canada
- N354199 U.S. CBP
The tariff classification of Frozen Seasoned Boneless Beef from Canada
- N315191 U.S. CBP
The tariff classification of Prepared Pork and Beef Meals from the United Kingdom
- 600016692 HMRC
A frozen beef fillet topped with a rich mushroom duxelles and wrapped in all-butter puff pastry. The beef fillet is rack-dried, seasoned with salt and oil, and seared before being enclosed with the cooked ingredients. The assembled product is placed in a foil tray, glazed, packaged for retail…
- 600015167 HMRC
Cheeseburger Flame grilled beef burger with American mustard sauce and a slice of melted mature Cheddar cheese. Served in a rustic Vienna roll. Ingredients: Vienna roll, Beefburger 41.3%, Cheddar Cheese, American Mustard Bechamel Sauce.
- 600013670 HMRC
Frozen uncooked patty. Ingredients include beef trimming, salt and natural flavour. Packed sealed polyethylene bags and cardboard boxes. Weight: 4.3 kg.
- 600013671 HMRC
Frozen uncooked burger. Ingredients include: beef trimmings, water, beef fat, salt, maltodextrin, monosodium glutamate and natural flavour. Packed in polyethylene bags and cardboard boxes. Weight: 9.9 kg.
23 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504.
2. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.
For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602.
Subheading notes
1. For the purposes of subheading 160210, the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 1602.
2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
Additional notes
1. For the purposes of subheadings 16023111, 16023211, 16023921, 16025010 and 16029061, the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 16025010 and 16029061, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.
2. For the purposes of subheadings 16024110, 16024210 and 16024911 to 16024915, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.
Tariff item 1602.50.91.20 is a line of the Customs Tariff of Canada under HS subheading 1602.50 (other prepared or preserved meat, meat offal, blood: of bovine animals).
The MFN tariff rate is 9.5%, and quantities are declared in KGM.
For the same subheading, the UK duty is 16%, the EU duty is 16.6%, the Türkiye duty is 121.5%, the US duty is 0%–4.5%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 11%, the New Zealand duty is 0%–5%, the Japan duty is 0%–50%, the Taiwan duty is 15%–20%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 35%.
Canada imported goods of subheading 1602.50 worth US$231m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 1602.50.91.20?
The MFN tariff rate in the Customs Tariff of Canada is 9.5%; 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.
Where does Canada import these goods from?
For subheading 1602.50 as a whole, the largest supplier in 2024 was the United States (US$210m), followed by Brazil.
Typical products
- beef - prepared or preserved
- beef - tongues, canned, prepared or otherwise preserved
- veal, canned, prepared or otherwise preserved (including jellied veal)
Everyday names, not part of the legal text.