Low-Milk Cocoa Mass Slab from Japan
An industrial slab of cocoa mass made from ground cocoa beans, with emulsifiers and flavoring, containing under 21% milk solids and not more than 32% butterfat. It is unfilled and designed for commercial processing, excluding retail candy items, and therefore falls under tariff item 1806.32.00.
Duty Rate — Japan → Canada
6%
Import Tips
• Verify the milk solids content stays below 21% to maintain classification under this item
• Prepare documentation showing the product is for commercial processing, not retail sale
• Check whether a tariff-rate quota applies and secure a quota allocation to avoid the higher over access commitment rate