Condensed Milk for Ice Cream Production from United States
Condensed Milk for Ice Cream Production is an industrial-grade sweetened condensed milk in 5-gallon pails, formulated for ice cream bases with 40-45% sugar content. It is classified under tariff item 0402.99.10 as 'other' concentrated milk with added sugar, within the access commitment for Canadian imports. The bulk packaging and sugar concentration meet the tariff item's specifications.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• This is a within access commitment item, so a quota allocation or permit is required; otherwise, the over access commitment rate applies
• Verify the sugar content and milkfat percentage for correct classification
• Declare the pail weight in the total weight for duty calculation