Low-Cost Bulk Cognac Base Spirit from Mexico
This is a grape brandy spirit obtained by distilling grape wine, with an alcoholic strength below 80% by volume. It is packaged in bulk containers exceeding 4 litres and valued at or below $2.38 per litre, making it suitable as a base for aging into Cognac. It falls under tariff item 2208.20.00 as a spirit derived from grape wine or grape marc.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the alcoholic strength is below 80% vol and the product is not denatured, as denatured spirits fall under other headings
• Keep records of the value per litre to support the classification, as the CBSA may verify the declared value
• If importing for aging into Cognac, verify that any subsequent processing does not alter the tariff classification