---
title: "0403.20.31.00 – Containing chocolate, spices, coffee or…: Canada tariff & duty rate"
description: "HS 0403.20.31.00 Containing chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares, provided that any added…"
canonical: "https://www.adhocs.ca/hs-codes/0403.20.31.00"
last_updated: 2026-09-24
---

# 0403.20.31.00 Containing chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt, not put up for retail sale

## Where it sits in the tariff

- [04](https://www.adhocs.ca/hs-codes/04) Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- [0403](https://www.adhocs.ca/hs-codes/0403) Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- [0403.20](https://www.adhocs.ca/hs-codes/0403.20) Yogurt
- Over access commitment

## Rate, agencies and charges

- **MFN:** 250.5% but not less than $2.91/kg
- **Regulated by:** CFIA, GAC
- **Also needs, Import permit:** Global Affairs Canada's General Import Permit No. 100 (Agriculture Products) covers these goods. The declaration cites it.

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | 250.5% but not less than $2.91/kg |
| General Tariff (GT) | 250.5% but not less than $2.91/kg |
| Comprehensive and Progressive United Kingdom Tariff (CPUKT) | 0% |

Per kg. Rates as of 2026-09-24. [Source: CBSA Customs Tariff](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html).

The page's duty calculator prices the duty and GST for a value and a country of origin, with each tariff treatment the origin can claim.

CFIA regulates goods under this code. The page walks CFIA's import questionnaire (AIRS) live and lists what to have ready.