Nut Brownies from Japan
Nut brownies are dense fudgy squares packed with walnuts and chocolate chunks, cut from sheet pans. They are baked products under heading 19.05, contain 25% or more wheat by weight, and are packaged in units not exceeding 1.36 kg, fitting this tariff item for fresh bread and buns.
Duty Rate — Japan → Canada
4%
Import Tips
• Verify the wheat content is 25% or more and the package weight is under 1.36 kg
• Declare the brownies as fresh bread or buns, not as cakes, to align with the tariff item
• Keep the products fresh and provide ingredient labels for CBSA