Customs Tariff of Canada · tariff item · HS 2106.90

2106.90.96.00

2106.90.96.00: Compound alcoholic preparations, not based on one or more odoriferous substances, with an alcoholic strength exceeding 0.5% by volume, for use in the manufacture of beverages

Other food preparations

✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026

  1. 2106 Food preparations not elsewhere specified or included.
  2. 2106.90 Other
  3. 2106.90.9 Other:
  4. 2106.90.96 Compound alcoholic preparations, not based on one or more odoriferous substances, with an alcoholic strength exceeding 0.5% by volume, for use in the manufacture of beverages
  5. 2106.90.96.00 Compound alcoholic preparations, not based on one or more odoriferous substances, with an alcoholic strength exceeding 0.5% by volume, for use in the manufacture of beverages

What you pay

Importing into Canada

Customs duty Free standard rate depends on the country of origin

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

2106.90 Food preparations not elsewhere specified or included: other

UK 8% – 16% Third-country duty 32 tariff lines · average 9.7% · 9× specific or compound duty EU 12.8% Third-country duty 7 tariff lines · 6× specific or compound duty Türkiye 9% – 58.5% Third-country duty 10 tariff lines · average 31.4% · 1× specific or compound duty USA Free – 10% General (MFN) 42 tariff lines · average 8.4% · 28× specific or compound duty Mexico 10% – 156% General (MFN) 13 tariff lines · average 26.9% · 2× specific or compound duty Brazil 12.6% – 16.2% General (MFN) 8 tariff lines · average 14.2% Argentina 12.6% – 18% General (MFN) 20 tariff lines · average 15.4% Peru Free – 6% General (MFN) 15 tariff lines · average 1.2% New Zealand Free – 5% General (MFN) 38 tariff lines · average 2% · 6× specific or compound duty Japan Free – 28% General (MFN) 43 tariff lines · average 17.4% · 15× specific or compound duty Taiwan 1% – 35% General (MFN) 22 tariff lines · average 17.2% · 1× specific or compound duty GCC Free – 5% General (MFN) 33 tariff lines · average 4.8% Switzerland specific or compound duty General (MFN) 29 tariff lines Norway Free – 19% General (MFN) 12 tariff lines · average 10.3% · 6× specific or compound duty North Macedonia 20% General (MFN) 7 tariff lines Nigeria 5% – 20% General (MFN) 8 tariff lines · average 15.6%

Canada lines: 2106.90

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.

  • N364947 U.S. CBP 7 October 2026 · 2106.90.99.91

    The Tariff Classification of Imitation Meat Products from the United Kingdom

  • N364551 U.S. CBP 17 September 2026 · 2106.90.99.92

    The tariff classification of cooked eggs from South Korea

  • N364552 U.S. CBP 17 September 2026 · 2106.90.99.92

    The tariff classification of cooked quail eggs from South Korea

  • N364553 U.S. CBP 17 September 2026 · 2106.90.99.92

    The tariff classification of cooked quail eggs from South Korea

  • 600015459 HMRC 6 October 2026 – 5 October 2029 · 2106 90 92 85

    Brewed blood orange flavour preparation. This is a base ingredient for use in the further manufacturing of carbonated non-alcoholic beverages. Ingredients include blood orange concentrate, natural flavouring, citric acid, sodium benzoate, potassium sorbate, sodium metabisulphite and ascorbic acid.…

  • 600015460 HMRC 6 October 2026 – 5 October 2029 · 2106 90 92 85

    Brewed lemonade flavour preparation. This is a base ingredient for use in the further manufacturing of carbonated non-alcoholic beverages. Ingredients include lemonade concentrate, flavouring, citric acid, sodium benzoate, potassium sorbate, sodium metabisulphite and ascorbic acid. Not suitable…

  • 600016336 HMRC 25 September 2026 – 24 September 2029 · 2106 90 98 69

    A honey and ginger beverage preparation, in powder form. The sachet can be used with hot or cold water. The product is packaged in 18g sachets. The sachets are available in cartons of 10 or 20. Ingredients: Cane sugar, ginger extract, honey.

  • 600016161 HMRC 23 September 2026 – 22 September 2029 · 2106 90 98 49

    Liquid concentrated Omija (Schisandra chinensis) extract with xylose sugar for the manufacture of beverages. Ingredients: Omija (Schisandra chinensis) extract and xylose sugar. Packaged in bulk, 20-litre food-grade tubs.

471 rulings in total for this code

Legal notes

Additional notes

1. For the purposes of subheadings 21061020 and 21069092, the term ‘starch’ also covers starch breakdown products.

2. For the purposes of subheading 21069020, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.

3. For the purposes of subheading 21069030, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

4. For products of subheadings 21069030 and 21069059, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014).

5. Other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements are to be classified under heading 2106, unless elsewhere specified or included.

6. Preparations with a basis of coffee, tea or maté or extracts, essences or concentrates thereof, with a sugar content of 97 % or more by weight, calculated on the dry matter, are excluded from classification under heading 2101 and are, in principle, to be classified in Chapter 17. The character of such products is no longer deemed to be determined by the coffee, tea or maté or extracts, essences or concentrates thereof.

Chapter notes: Chapter 21 →

In the Customs Tariff of Canada, 2106.90.96.00 is one of 35 lines under subheading 2106.90, food preparations not elsewhere specified or included: other.

The MFN tariff rate is free, and quantities are declared in LTR.

For the same subheading, the UK duty is 8%–16%, the EU duty is 12.8%, the Türkiye duty is 9%–58.5%, the US duty is 0%–10%, the Mexico duty is 10%–156%, the Brazil duty is 12.6%–16.2%, the Argentina duty is 12.6%–18%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 0%–28%, the Taiwan duty is 1%–35%, the GCC duty is 0%–5%, the Norway duty is 0%–19%, the North Macedonia duty is 20% and the Nigeria duty is 5%–20%.

Canada imported goods of subheading 2106.90 worth US$2bn in 2024; the largest supplier was the United States.

Questions and answers

What is the Canada import duty for tariff item 2106.90.96.00?

The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is LTR. 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 2106.90 as a whole, the largest supplier in 2024 was the United States (US$1.6bn), followed by India.

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Typical products

Everyday names, not part of the legal text.