Roasted Corn Malt
Roasted corn malt, produced by roasting germinated corn (maize) kernels, is used to impart a distinct, toasted flavour and colour to Mexican-style beers. It is classified under this tariff item because it is a roasted malt of heading 11.07, and it meets the chapter's milling criteria for maize, including a starch content exceeding 45% and at least 90% passing through a 500-micrometre sieve.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If you do not have a quota allocation or permit
This is the over access commitment rate for the same product, which applies when the quota is exceeded or no allocation is held.
If the malt is not roasted
Unroasted malt falls under this different heading, which is not subject to the same tariff-rate quota.
If the product is rolled or flaked corn, not malt
Processed corn that has not been malted is classified as worked grain, not malt.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• This is a within access commitment item under Canada's tariff-rate quota for malt
• Imports without a valid quota allocation or permit will be charged the much higher over access commitment duty rate (see item 1107.20.12)
• Ensure your shipment includes a certificate of origin if claiming preferential treatment under a free trade agreement
Related Products under Tariff item 1107.20.11
Roasted Barley Malt
Roasted barley malt is produced by kilning malted barley to develop rich, toasted flavors essential for brewing. It falls under this tariff item as a whole roasted malt, distinct from unroasted malt in 1107.10 and not qualifying as a coffee substitute or prepared food.
Roasted Black Malt
Roasted black malt is intensely kilned barley malt that delivers dark color and roasted coffee-like flavors for stouts. It is a whole roasted malt, falling under this tariff item as it is not a coffee substitute or prepared food.
Roasted Chocolate Malt
Roasted chocolate malt from barley mimics cocoa flavors for porters, roasted to high temperatures. It is a whole roasted malt, classified under this tariff item as it is not a coffee substitute or prepared food.
Roasted Oat Malt
Roasted oat malt, made by roasting germinated oats, adds a smooth, nutty character to oatmeal stouts and other dark beers. It is classified under this tariff item as a roasted malt of heading 11.07, and it satisfies the chapter's specifications for oats, including a starch content above 45% and an ash content not exceeding 5%.
Roasted Pale Malt
Roasted pale malt, typically from barley, is lightly roasted for base malts in pale ales, providing fermentable sugars. It qualifies under this tariff item as a whole roasted malt, with starch content exceeding 45% and low ash content.
Roasted Rice Malt
Roasted rice malt, produced by roasting germinated rice, is used in light lagers for its clean fermentability and subtle toasted flavour. It is classified under this tariff item as a roasted malt of heading 11.07, meeting the chapter's criteria for rice, including a starch content exceeding 45% and an ash content not exceeding 1.6%.