---
title: "2105.00.92.20 – Over access commitment › Other ice cream: Canada tariff & duty rate"
description: "HS 2105.00.92.20 Over access commitment › Other ice cream: MFN 277% but not less than $1.16/kg. Every CBSA tariff treatment's rate, excise and regulating…"
canonical: "https://www.adhocs.ca/hs-codes/2105.00.92.20"
last_updated: 2026-09-24
---

# 2105.00.92.20 Over access commitment › Other ice cream

## Where it sits in the tariff

- [21](https://www.adhocs.ca/hs-codes/21) Miscellaneous edible preparations
- [2105](https://www.adhocs.ca/hs-codes/2105) Ice cream and other edible ice, whether or not containing cocoa
- Other
- 2105.00.92 Over access commitment

## Rate, agencies and charges

- **MFN:** 277% but not less than $1.16/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) | 277% but not less than $1.16/kg |
| General Tariff (GT) | 277% but not less than $1.16/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.