White Overproof Rum in 5-Gallon Drum from United States
This is unaged white rum at 75% ABV, distilled from fermented sugarcane juice, in 19-liter steel drums for distillery use. It is classified under tariff item 2208.40.90 as 'other' spirits from sugar-cane, with a value over 69¢ per proof liter and an alcoholic strength below 80% vol.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the alcoholic strength is below 80% vol; if it is 80% or higher, it falls under heading 22.07
• Provide CBSA with the value per proof liter
• If the rum is for distillery use, check if an excise waiver applies