Highland Scotch Single Malt from Germany
Highland Scotch Single Malt is a premium whisky distilled from 100% malted barley in the Highland region of Scotland, aged in oak casks, with an alcoholic strength typically between 43% and 46% by volume. It is classified under this tariff item because it is an undenatured whisky below 80% vol, and no specific subheading exists for regional Scotch styles.
Duty Rate — Germany → Canada
0%
Import Tips
• Maintain documentation proving the whisky is a single malt from the Highland region, including distillery certificates, to support classification
• Ensure the alcohol strength is below 80% vol and that no denaturants are present
• Be aware that provincial liquor boards may impose additional markup or distribution requirements beyond federal CBSA duties