Frozen Chocolate Chip Cookies from Germany
Frozen chocolate chip cookies are pre-baked sweet biscuits with chocolate chips, frozen for extended shelf life. They fall under tariff item 1905.31.99 as 'other' sweet biscuits, provided the cocoa content does not exceed 6% by weight on a totally defatted basis, per Chapter Note 3.
Duty Rate — Germany → Canada
3%
Import Tips
• Confirm the cocoa content is below 6% by weight on a totally defatted basis to stay in heading 19.05
• If the cookies contain 25% or more wheat, check if a specific tariff item applies
• Declare the frozen state clearly on customs documentation