Frozen Lemon Tart from Japan
Frozen lemon tart is a shortcrust pastry shell with tangy lemon curd filling, baked, sliced, and frozen. It is classified under heading 19.05 as a bakers' ware, and the fruit content does not trigger exclusions. The product is processed well beyond the scope of Chapter 10 or 11 preparations.
Duty Rate — Japan → Canada
0%
Import Tips
• Verify that the lemon curd filling does not contain more than 20% meat, fish, or other animal products, which would shift classification to Chapter 16
• If the tart is certified as low protein or protein-free by Health Canada, it qualifies for this item
• Keep detailed ingredient and processing information for CBSA inspection