---
title: "1517.90.22.00 – Over access commitment: Canada tariff & duty rate"
description: "HS 1517.90.22.00 Over access commitment: MFN 218% but not less than $2.47/kg. Every CBSA tariff treatment's rate, excise and regulating agencies, plus a…"
canonical: "https://www.adhocs.ca/hs-codes/1517.90.22.00"
last_updated: 2026-09-24
---

# 1517.90.22.00 Over access commitment

## Where it sits in the tariff

- [15](https://www.adhocs.ca/hs-codes/15) Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
- [1517](https://www.adhocs.ca/hs-codes/1517) Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16
- [1517.90](https://www.adhocs.ca/hs-codes/1517.90) Other
- Substitutes for butter

## Rate, agencies and charges

- **MFN:** 218% but not less than $2.47/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) | 218% but not less than $2.47/kg |
| United States Tariff (CUSMA/USMCA) (UST) | Free |
| General Tariff (GT) | 218% but not less than $2.47/kg |
| Least Developed Country Tariff (LDCT) | Free |
| Mexico Tariff (CUSMA/USMCA) (MXT) | Free |
| Chile Tariff (Canada-Chile FTA) (CT) | Free |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Tariff (CPTPT) | Free |
| Comprehensive and Progressive United Kingdom Tariff (CPUKT) | Free |

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.