Frozen Doughnuts from China
Frozen doughnuts are glazed or plain pre-baked doughnuts, frozen for preservation. As other frozen biscuits or pastry in heading 19.05, they are classified under tariff item 1905.90.90. The glaze is a minor component that does not affect the essential character as a bakers' ware.
Duty Rate — China → Canada
11%
Import Tips
• Confirm the doughnuts are fully baked and frozen; raw dough is classified elsewhere
• Verify the glaze does not contain dairy or other ingredients that may require additional permits
• Keep the ingredient list available for CBSA inspection