Single Malt Scotch Whisky from United States
Single Malt Scotch Whisky is a premium whisky distilled from malted barley in Scotland, aged in oak casks, with an alcoholic strength typically between 40% and 50% by volume. It is classified under this tariff item as an undenatured whisky below 80% vol, falling under the 'other' whiskies category.
Duty Rate — United States → Canada
0%
Import Tips
• Maintain distillery certificates and age statements to support the single malt classification
• Ensure the alcohol strength is below 80% vol and the product is not denatured
• Check if the whisky qualifies for preferential tariff treatment under a free trade agreement, which may reduce the duty rate