Frozen Peanut Toffee Wafers from Germany
Frozen peanut toffee wafers are crunchy wafers with embedded peanut toffee, preserved frozen. They are classified under tariff item 1905.32.99 as 'other' waffles and wafers, being sweet bakers' wares that do not contain cocoa above 6% or any Chapter 16 ingredients.
Duty Rate — Germany → Canada
3%
Import Tips
• Ensure the toffee component does not make the product a confectionery item of Chapter 17; the wafer should dominate
• Keep the product frozen and provide evidence to CBSA
• Check wheat content to see if the tariff rate quota applies