HS Code 0404.10 : Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter is 0404.10. Under the 2026 Canada (CBSA), the representative MFN general duty rate is Free [CBSA Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 04
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
Heading 0404
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
Subheading .10
.10
Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Canada (CBSA Customs Tariff 2026)
0404.10.00.00
MODULE 5: CANADIAN IMPORT DUTY & GST/HST BREAKDOWN
🇨🇦 CUSMA / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Goods originating in the United States or Mexico satisfying CUSMA Regional Value Content (RVC) or tariff shift rules enter Canada duty-free under the MUST (United States Tariff) preferential SPI.
Official CBSA Rulings: Request a Canada Border Services Agency [CBSA Advance Ruling ↗]
Notice: Canadian customs entry, duty assessment, and excise taxes are governed by the Canada Border Services Agency (CBSA). Always verify 10-digit tariff items with a licensed Canadian customs broker.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0404.10
Receive an automated email notification whenever the CBSA publishes duty rate adjustments or customs notices for 0404.10.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + FDA Food Facility RegistrationUSDA-APHIS (AP1): Veterinary Import Permit for Dairy/Animal Products
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Canadian Trade Remedies (SIMA) & CITT Safeguards
CITT SIMA Anti-Dumping Status
Standard CBSA MFN Tariff
Canadian Steel Safeguards
Exempt (Non-Steel Commodity)
CFIA / Health Canada Control
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MUST | Canada-United States-Mexico Agreement (CUSMA) | Free | Must meet CUSMA Regional Value Content (RVC) or tariff shift rules. |
| CEUT | Canada-European Union CETA Agreement | Free | CETA Origin Declaration issued by EU exporter. |
| CPTP | Trans-Pacific Partnership (CPTPP) | Free | CPTPP Certificate of Origin and value-add threshold. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
MODULE 11: CBSA Advance Rulings for Tariff Classification
Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 0404.10.
Query official CBSA Advance Rulings (Memorandum D11-11-1):
Search Official CBSA Advance Rulings for 0404.10 →CBSA Canadian 10-Digit Tariff Items (0404.10)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 0404.10 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter | Free | Free | Rate on request | — |
| 0404.10.05.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Modified whey, Whey protein concentrates | 8.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 0404.10.08.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Modified whey, Other, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 13% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 0404.10.11.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Modified whey, Other, Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 13% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 0404.10.15.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Modified whey, Other, Other | $1.035/kg + 8.5% | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.06.01-9823.06.09 (S+) See 9918.04.60, 9918.04.65 (CO) | $1.217/kg + 10% | kg |
| 0404.10.20.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Fluid | 0.34¢/liter | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG) | 0.5¢/liter | liters |
| 0404.10.48.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6.6¢/kg | kg |
| 0404.10.50 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions | 3.3¢/kg | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6.6¢/kg | — |
| 0404.10.50.10 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions, Articles for which an import license is required | Free | Free | Rate on request | kg |
| 0404.10.50.90 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions, Other | Free | Free | Rate on request | kg |
| 0404.10.90.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Other | 87.6¢/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.06.01-9823.06.09 (S+) | $1.03/kg | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0404.90 | Subheading under Heading 0404 | Compare Subheading 0404.90 → |
Official Primary Sources & Authority References
CBSA Customs Tariff (Departmental Consolidation) ↗
Official Canadian 10-digit tariff items and MFN duty rates.
Canada Revenue Agency (CRA) Import GST/HST ↗
Federal GST and provincial HST tax administration.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Canada (CBSA) general duty for Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter?
Under WCO Harmonized System 2022 and Canada (CBSA), Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter is classified under HS 0404.10 (Heading 0404, Chapter 04). The representative CA MFN general duty rate is Free.
How is HS 0404.10 distinguished within Heading 0404 (Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included)?
Heading 0404 covers Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. Subheading 0404.10 specifically isolates Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0404.
What are the primary candidate subheadings related to HS 0404.10?
Related subheadings under Heading 0404 include 0404.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter into Canada?
Importers require a CBSA B3 Canada Customs Coding Form, CARM Client Portal registration, Commercial Invoice, Packing List, Cargo Control Document (CCD), and CUSMA Certificate of Origin if claiming preferential tariffs.
Can goods under HS 0404.10 enter duty-free under CUSMA / USMCA into Canada?
Yes. Eligible goods originating in the United States or Mexico satisfying Regional Value Content (RVC) or tariff-shift rules enter Canada duty-free under the MUST preferential SPI.
What are the Canadian Low Value Shipment (LVS) de minimis thresholds for Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter?
Under CUSMA LTA rules, courier shipments from the US or Mexico valued up to C$150 enter Canada duty-free, and shipments up to C$40 enter tax-free.
How can an importer obtain a CBSA Advance Ruling for HS 0404.10?
Importers or foreign exporters may submit a written application to Canada Border Services Agency (CBSA) under Memorandum D11-11-1 to receive a legally binding Advance Ruling on tariff classification.
What Canadian Food Inspection Agency (CFIA) requirements apply to HS 0404.10?
Imports of food and agricultural goods under Chapter 04 require a Safe Food for Canadians (SFC) license issued by the CFIA and mandatory automated import declaration via the Automated Import Reference System (AIRS).
What sales tax (GST/HST) applies to imports of HS 0404.10 into Canada?
Imports into Canada incur 5.00% federal Goods and Services Tax (GST). Participating provinces assess Harmonized Sales Tax (HST): 13.00% in Ontario and 15.00% in Nova Scotia, New Brunswick, Newfoundland & Labrador, and Prince Edward Island.
What is the CARM Client Portal and Business Number (BN15) requirement for Canada?
Importers must register in the CBSA Assessment and Revenue Management (CARM) Client Portal and obtain a 15-digit CRA Import/Export Business Number (BN15) for commercial declarations.
How does Canadian GST/HST payment and deferral work for imports under HS 0404.10?
Import GST/HST is payable at the time of clearance unless the importer participates in the CBSA Option 2 GST Deferral Program via CARM.
What Canadian International Trade Tribunal (CITT) trade remedies apply to HS 0404.10?
Importers must verify whether Special Import Measures Act (SIMA) anti-dumping or countervailing duties determined by the CITT apply to their product origin.
What CFIA or Health Canada regulatory import permits are required for HS 0404.10?
Commercial imports under HS 0404.10 may require pre-market approval, licenses, or automated declarations via the CBSA Automated Import Reference System (AIRS).
Are there entry processing fees or harbor taxes in Canada?
No. Canada does not charge additional entry processing fees or harbor taxes beyond standard CBSA customs duties and applicable GST/HST sales taxes.