---
title: "1905.31.99.00 – Sweet biscuits › Other: Canada tariff & duty rate"
description: "HS 1905.31.99.00 Sweet biscuits › Other: MFN 3%. Every CBSA tariff treatment's rate, excise and regulating agencies, plus a duty and GST calculator."
canonical: "https://www.adhocs.ca/hs-codes/1905.31.99.00"
last_updated: 2026-09-24
---

# 1905.31.99.00 Sweet biscuits › Other

## Where it sits in the tariff

- [19](https://www.adhocs.ca/hs-codes/19) Preparations of cereals, flour, starch or milk; pastry cooks’ products
- [1905](https://www.adhocs.ca/hs-codes/1905) Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
- Sweet biscuits; waffles and wafers
- [1905.31](https://www.adhocs.ca/hs-codes/1905.31) Sweet biscuits

## Rate, agencies and charges

- **MFN:** 3%
- **Regulated by:** CFIA

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | 3% |
| United States Tariff (CUSMA/USMCA) (UST) | Free |
| General Tariff (GT) | 35% |
| Commonwealth Caribbean Countries Tariff (CCCT) | Free |
| Least Developed Country Tariff (LDCT) | Free |
| General Preferential Tariff (GPT) | 2% |
| Mexico Tariff (CUSMA/USMCA) (MXT) | Free |
| Canada-Israel Agreement Tariff (CIAT) | Free |
| Chile Tariff (Canada-Chile FTA) (CT) | Free |
| Costa Rica Tariff (Canada-Costa Rica FTA) (CRT) | Free |
| Iceland Tariff (IT) | Free |
| Norway Tariff (NT) | Free |
| Switzerland-Liechtenstein Tariff (SLT) | Free |
| Peru Tariff (Canada-Peru FTA) (PT) | Free |
| Colombia Tariff (Canada-Colombia FTA) (COLT) | Free |
| Jordan Tariff (Canada-Jordan FTA) (JT) | Free |
| Panama Tariff (Canada-Panama FTA) (PAT) | Free |
| Honduras Tariff (Canada-Honduras FTA) (HNT) | Free |
| Korea Tariff (Canada-Korea FTA) (KRT) | Free |
| Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Tariff (CEUT) | Free |
| Ukraine Tariff (Canada-Ukraine FTA) (UAT) | Free |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Tariff (CPTPT) | Free |
| United Kingdom Tariff (UKT) | 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.