Chocolate Hazelnut Spread from Japan
A smooth spread blending roasted hazelnuts with cocoa and minimal milk solids (<21%). It is a food preparation containing cocoa under heading 18.06, not excluded by Chapter 18 Note 1, and is not in blocks, slabs, or bars.
Duty Rate — Japan → Canada
6%
Import Tips
• Classify the spread as a food preparation containing cocoa, not as a preparation of heading 20.07 (jams, fruit jellies)
• Ensure the cocoa content is significant
• Provide a full ingredient list to CBSA