---
title: "2207.20.12.90 – Denatured alcohol, within the… › Other: Canada tariff & duty rate"
description: "HS 2207.20.12.90 Denatured alcohol, within the meaning of the Excise Act, 2001 › Other: MFN 4.92¢/litre of pure alcohol. Every CBSA tariff treatment's…"
canonical: "https://www.adhocs.ca/hs-codes/2207.20.12.90"
last_updated: 2026-09-24
---

# 2207.20.12.90 Denatured alcohol, within the meaning of the Excise Act, 2001 › Other

## Where it sits in the tariff

- [22](https://www.adhocs.ca/hs-codes/22) Beverages, spirits and vinegar
- [2207](https://www.adhocs.ca/hs-codes/2207) Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength
- [2207.20](https://www.adhocs.ca/hs-codes/2207.20) Ethyl alcohol and other spirits, denatured, of any strength
- Ethyl alcohol
- 2207.20.12 Denatured alcohol, within the meaning of the Excise Act, 2001

## Rate, agencies and charges

- **MFN:** 4.92¢/litre of pure alcohol
- **Added charges, Excise:** Excise on import, by tax:
  - Spirits more than 7% of absolute ethyl alcohol: $14.117/litre of pure alcohol
  - Bulk spirits imported by Licensed Users: $14.117/litre of pure alcohol
  - The declaration names the excise code that fits the goods.

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | 4.92¢/litre of pure alcohol |
| United States Tariff (CUSMA/USMCA) (UST) | Free |
| General Tariff (GT) | 35% |
| Commonwealth Caribbean Countries Tariff (CCCT) | Free |
| Least Developed Country Tariff (LDCT) | Free |
| Mexico Tariff (CUSMA/USMCA) (MXT) | 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 litre of pure alcohol. 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.