Frozen Double Chocolate Biscuits from Germany
Frozen double chocolate biscuits are sweet biscuits with chocolate dough and chunks, frozen to maintain quality. They are classified under tariff item 1905.31.99 as 'other' sweet biscuits, as the cocoa content remains below 6% by weight on a totally defatted basis, per Chapter Note 3.
Duty Rate — Germany → Canada
3%
Import Tips
• Verify the cocoa content does not exceed 6% by weight on a totally defatted basis to avoid reclassification to Chapter 18
• If the biscuits contain 25% or more wheat, consider the specific tariff items for wheat-containing sweet biscuits
• Maintain records of the chocolate ingredients for CBSA