Low-Fat Sweetened Condensed Milk from United States
Low-Fat Sweetened Condensed Milk is a sweetened condensed milk with 2-3% milkfat for reduced-calorie applications, preserved by sugar concentration. It is classified under tariff item 0402.99.10 as 'other' concentrated milk with added sugar, within the access commitment for Canadian imports. The low-fat variant still qualifies as milk-derived and sweetened.
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 necessary; otherwise, the over access commitment rate applies
• Ensure the milkfat content is accurately declared to avoid reclassification
• Include the package weight in the total weight for duty calculation