EU Macaroni IPR from Germany
This is an uncooked elbow macaroni pasta made solely from durum semolina, originating from an EU country under an inward processing regime. It is not stuffed or otherwise prepared, and it contains no meat or other ingredients that would shift it to Chapter 16. This product falls under tariff item 1902.19.12 as uncooked pasta with 25% or more wheat by weight, over the access commitment, when the inward processing conditions are met.
Duty Rate — Germany → Canada
Import Tips
• Ensure the macaroni is certified by Health Canada as a special low protein or protein-free dietary product
• Verify the wheat content is at least 25% by weight and that the pasta is uncooked and not stuffed
• For inward processing, provide the necessary documentation to CBSA to confirm the re-export plan and duty relief