Lactose-Free Skim Milk from Germany
Lactose-free skim milk is fresh, unconcentrated milk with a fat content of 1% or less, treated with lactase enzyme to break down lactose. The enzymatic treatment does not alter the essential character of milk, and it remains within the definition of milk under Chapter 4. It is classified under tariff item 0401.10.10 as a low-fat milk within the access commitment.
Duty Rate — Germany → Canada
7.5%
Import Tips
• Ensure the milk is not concentrated and fat content is 1% or less
• The lactase treatment does not affect classification, but keep documentation of the process for CBSA
• Verify access commitment status for tariff item 0401.10.10