HS Code 0405.10.10.00
Butter and other fats and oils derived from milk; dairy spreads. - Butter - Within access commitment
Most Favoured Nation (MFN) Rate
11.38¢/kg
About HS Code 0405.10.10.00
HS code 0405.10.10.00 is a Canadian 10-digit tariff item covering Butter and other fats and oils derived from milk; dairy spreads. - Butter - Within access commitment. It falls under Chapter 04 — Dairy produce, eggs, honey of the Canadian Customs Tariff, within heading 0405 and subheading 0405.10. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.
The MFN (Most Favoured Nation) duty rate for 0405.10.10.00 is 11.38¢/kg. This rate applies to imports from most WTO member countries. Lower preferential rates may be available depending on the country of origin and the trade agreement used. 14 preferential trade agreements are available for this code, of which 14 offer duty-free access (for example: Australia Tariff, New Zealand Tariff, Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, United States Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 0405.10.10.00
If you import CAD $10,000 worth of goods classified under HS code 0405.10.10.00 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (11.38¢/kg) | $1,138 |
| GST (5%) | $557 |
| Total Landed Cost (approx.) | $11,695 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 0405.10.10.00
What is HS code 0405.10.10.00?
HS code 0405.10.10.00 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Butter and other fats and oils derived from milk; dairy spreads. - Butter - Within access commitment". It sits under Chapter 04 (Dairy produce, eggs, honey) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 0405.10.10.00?
The MFN (Most Favoured Nation) duty rate for HS code 0405.10.10.00 is 11.38¢/kg. This rate applies to imports from WTO member countries without a preferential trade agreement with Canada. Lower preferential rates may apply under agreements such as CUSMA, CETA, or CPTPP.
Can I import 0405.10.10.00 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 0405.10.10.00 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 0405.10.10.00?
Yes. Imports of HS code 0405.10.10.00 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 0405.10.10.00?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 0405.10.10.00. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
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Ask the AI chatPreferential Rates by Trade Agreement
14 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| AUT | Australia Tariff | Free |
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| LDCT | Least Developed Country Tariff | Free |
| NZT | New Zealand Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 0405.10.10.00
Get a complete duty, tax, and fee calculation for HS code 0405.10.10.00, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 0405.10.10.00Related Guides
Related HS Codes
Other codes under chapter 04
| HS Code | Description | MFN Rate |
|---|---|---|
| 0405.10.20.00 | Butter and other fats and oils derived from milk; dairy spreads. - Butter - Over access commitment | 298.5% but not less than $4.00/kg |
| 0405.20.10.00 | Butter and other fats and oils derived from milk; dairy spreads. - Dairy spreads - Within access commitment | 7% |
| 0405.20.20.00 | Butter and other fats and oils derived from milk; dairy spreads. - Dairy spreads - Over access commitment | 274.5% but not less than $2.88/kg |
| 0405.90.10.00 | Butter and other fats and oils derived from milk; dairy spreads. - Other - Within access commitment | 7.5% |
| 0405.90.20.00 | Butter and other fats and oils derived from milk; dairy spreads. - Other - Over access commitment | 313.5% but not less than $5.12/kg |
Real products CBSA has classified
From CBSA advance rulings on tariff classification. Each ruling concerns one specific good.
Rulings in heading 0405
Related goods, classified elsewhere in this heading.
- Dairy Anhydrous Milk Fat / Clarified Butter0405.90.10.00