Blended Scotch Whisky from Mexico
Blended Scotch Whisky is a mixture of malt and grain Scotch whiskies, aged a minimum of three years and typically bottled at 40% alcohol by volume. It is classified under this tariff item because it is an undenatured spirit with an alcoholic strength below 80% vol, and it does not fall under any more specific subheading for Bourbon or other named spirits.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the whisky's alcohol strength is below 80% vol and that it is not denatured, as this tariff item applies only to potable spirits
• Keep certificates of age and origin from the distillery to support the classification as Scotch whisky
• Verify whether a Canadian provincial liquor board permit is required in addition to federal CBSA clearance