---
title: "2106.90.32.00 – Milk, cream or butter substitutes…: Canada tariff & duty rate"
description: "HS 2106.90.32.00 Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment: MFN 212% but not less than…"
canonical: "https://www.adhocs.ca/hs-codes/2106.90.32.00"
last_updated: 2026-09-24
---

# 2106.90.32.00 Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment

## Where it sits in the tariff

- [21](https://www.adhocs.ca/hs-codes/21) Miscellaneous edible preparations
- [2106](https://www.adhocs.ca/hs-codes/2106) Food preparations not elsewhere specified or included
- [2106.90](https://www.adhocs.ca/hs-codes/2106.90) Other
- Milk, cream or butter substitutes and preparations suitable for use as butter substitutes

## Rate, agencies and charges

- **MFN:** 212% but not less than $2.11/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) | 212% but not less than $2.11/kg |
| General Tariff (GT) | 212% but not less than $2.11/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.