Chocolate Chip Cookies from Germany
Chocolate chip cookies are baked biscuits made from dough with embedded chocolate chips. They qualify as sweet biscuits under heading 19.05, contain 25% or more wheat by weight, and are packaged in retail units under 1.36 kg, fitting this tariff item for fresh bread and buns.
Duty Rate — Germany → Canada
4%
Import Tips
• Verify the wheat content is at least 25% by weight and the package weight does not exceed 1.36 kg
• Classify the product as fresh bread or buns, not as sweet biscuits, to align with the tariff item
• Have the ingredient declaration ready for CBSA review