Frozen Chocolate Chip Cookies from Germany
Frozen chocolate chip cookies are pre-baked sweet biscuits loaded with chocolate chips, fully frozen for extended shelf life. They are classified under this tariff item as 'Other' sweet biscuits, provided the cocoa content does not exceed 6% by weight on a totally defatted basis, and they meet the value threshold.
Duty Rate — Germany → Canada
3%
Import Tips
• Verify the cocoa content is below 6% on a totally defatted basis to stay in Chapter 19
• Ensure the frozen state does not affect classification
• Confirm the value is 44¢/kg or more including packaging