Scotch Whisky Barley from China
Scotch whisky barley is a premium two-row spring barley grown in Scotland for single malt production, imported unmalted. As unsown, unmilled grain designated for malting, it qualifies under tariff item 1003.90.12 for barley for malting purposes over the access commitment.
Duty Rate — China → Canada
94.5%
Import Tips
• Ensure the barley is not hulled or otherwise worked, as Chapter 10 only covers grain with grains present
• Secure a permit for over access commitment imports and specify the malting end-use to the CBSA
• Maintain documentation of the variety and its intended use