Glazed Frozen Tilapia Fillets from United States
Frozen tilapia fillets (Oreochromis spp.) with a protective ice glaze to prevent freezer burn, common in exports. The glaze is standard for frozen fillets and is included in the classification under tariff item 0304.61.00, but the glaze weight must be deducted for duty calculation.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Deduct the weight of the ice glaze when calculating the dutiable weight of the fillets
• Provide documentation showing the glaze percentage to the CBSA
• Ensure the glaze is not excessive and does not mask the product's true weight