---
title: "1806.90.12.00 – Over access commitment: Canada tariff & duty rate"
description: "HS 1806.90.12.00 Over access commitment: MFN 265% but not less than $1.15/kg. Every CBSA tariff treatment's rate, excise and regulating agencies, plus a…"
canonical: "https://www.adhocs.ca/hs-codes/1806.90.12.00"
last_updated: 2026-09-24
---

# 1806.90.12.00 Over access commitment

## Where it sits in the tariff

- [18](https://www.adhocs.ca/hs-codes/18) Cocoa and cocoa preparations
- [1806](https://www.adhocs.ca/hs-codes/1806) Chocolate and other food preparations containing cocoa
- [1806.90](https://www.adhocs.ca/hs-codes/1806.90) Other
- Chocolate ice cream mix or ice milk mix

## Rate, agencies and charges

- **MFN:** 265% but not less than $1.15/kg
- **Regulated by:** CFIA, GAC, HC
- **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) | 265% but not less than $1.15/kg |
| General Tariff (GT) | 265% but not less than $1.15/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.