Lactose-Free Milk 2% Fat from Japan
Lactose-free milk with 2% fat is produced by filtering out lactose, retaining the natural whey constituents without full lactose removal. It is not concentrated and contains no added sugar, qualifying as milk of heading 04.01. With a fat content of 2%, it is classified under tariff item 0401.20.10.
Duty Rate — Japan → Canada
7.5%
Import Tips
• This is a within access commitment item under the dairy TRQ; a quota allocation or permit is required for the lower duty rate
• The CBSA may require documentation showing the lactose removal process does not constitute 'modified whey' under subheading note 1
• Ensure the product retains the essential character of milk and has no added sweeteners