Roasted Corn Malt from Japan
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.
Duty Rate — Japan → Canada
0%
Import Tips
• 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