Frozen Peanut Chocolate Chip Wafers from Germany
Frozen peanut chocolate chip wafers are wafers that mix peanut pieces and chocolate chips, sold in frozen packaging. They are classified under tariff item 1905.32.99 as 'other' waffles and wafers, as they are sweet bakers' wares with cocoa content not exceeding 6% on a defatted basis and no Chapter 16 ingredients.
Duty Rate — Germany → Canada
3%
Import Tips
• Calculate the cocoa content on a totally defatted basis to ensure it stays below 6%; otherwise Chapter 18 applies
• Keep the product frozen and maintain cold chain records for CBSA
• Check wheat content to determine if the tariff rate quota applies