Lactose-Free Skim Milk from Mexico
Lactose-free skim milk is fresh milk with a fat content of 1% or less, treated with lactase enzyme to break down lactose into glucose and galactose. This enzymatic treatment does not concentrate the milk or add sweeteners, and it remains within the definition of milk under Chapter Note 1, so it falls under 0401.10.10 within the access commitment.
Duty Rate — Mexico → Canada
7.5%
Import Tips
• Confirm the fat content is ≤1% and that the lactase treatment does not alter the product beyond milk classification
• Without a quota allocation, the over-access rate under 0401.10.20 applies
• Include documentation on the enzyme treatment and fat content for CBSA clearance