Industrial Milk Chocolate Chips High Fat from Germany
Large-volume milk chocolate chips with over 5.5% butterfat, used for bakery and ice cream inclusion. They are classified under tariff item 1806.90.90 as an 'other' food preparation containing cocoa, as they are not a preparation excluded by Chapter note 1 and are not sugar confectionery.
Duty Rate — Germany → Canada
6%
Import Tips
• Ensure the chips are not classified as sugar confectionery of heading 17.04, which would change the tariff classification
• Declare the butterfat and milk solids content to the CBSA to support the classification
• Verify whether the product requires a Safe Food for Canadians Act licence for import