Rolled Oats from Germany
Rolled oats are oat grains that have been steamed and flattened between rollers, creating a quick-cooking product used in oatmeal and baking. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically flaked, and are not further processed into flour or meal.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the rolled oats are not mixed with other grains or additives that could change their classification
• Verify that the product does not meet the definition of flour or meal under heading 11.03
• Keep records of the steaming and rolling process to support the tariff classification if requested by the CBSA