TABLE 2 TO ANNEX G CANADA

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1 TABLE 2 TO ANNEX G CANADA Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Yogurt Within access commitment 6.5% Other Other: Within access commitment 7.5% Human hair, unworked, whether or not washed or scoured; waste of human hair Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair Pigs', hogs' or boars' bristles and hair and waste thereof Other Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of fe Feathers of a kind used for stuffing; down Other Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products Ivory; ivory powder and waste Other Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

2 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption Other Other Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material Other Vegetables (uncooked or cooked by steaming or boiling in water), frozen Sweet corn 9.5% Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Other vegetables; mixtures of vegetables Other 8.0% Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Coffee, not roasted: Not decaffeinated Decaffeinated Coffee, roasted: Not decaffeinated Decaffeinated Other Tea, whether or not flavoured Green tea (not fermented) in immediate packings of a content not exceeding 3 kg In bags for individual servings Other Other green tea (not fermented) Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg In bags for individual servings Other Other black tea (fermented) and other partly fermented tea

3 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products Vegetable saps and extracts: Of liquorice Of hops Other Pectic substances, pectinates and pectates Mucilages and thickeners, whether or not modified, derived from vegetable products: Agar-agar Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds Other Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) Bamboos Rattans Other Vegetable products not elsewhere specified or included Cotton linters Other Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, reesterified or elaidinized, whether or not refined, but not further prepared Vegetable fats and oils and their fractions Hydrogenated castor oil Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading Margarine, excluding liquid margarine Within access commitment 7.5% Other Imitation lard Other: Shortening 11.0% Other: Other 11.0%

4 Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of Boiled linseed oil 4.5% Glycerol, crude; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured Vegetable waxes Other Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel Chemically pure fructose Chemically pure maltose 6.0% Sugar confectionery (including white chocolate), not containing cocoa Chewing gum, whether or not sugar-coated 9.5% 4.5% Other Chestnut cream or paste Liquorice candy; Toffee 10.0% 5.0% Other 9.5% Cocoa paste, whether or not defatted Not defatted Wholly or partly defatted Cocoa butter, fat and oil Cocoa powder, not containing added sugar or other 6.0% sweetening matter Cocoa powder, containing added sugar or other sweetening matter Containing 90% or more by weight of sugar 6.0% Other 6.0%

5 Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg Cocoa paste containing added sugar or other sweetening matter, whether or not enriched with additional cocoa butter, but containing no other ingredients Chocolate ice cream mix or ice milk mix: Within 5.0% access commitment Other 6.0% 3.0% Other, in blocks, slabs or bars Filled 6.0% 3.0% Not filled 6.0% Other Chocolate ice cream mix or ice milk mix: Within 5.0% access commitment Other 6.0% Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of Preparations for infant use, put up for retail sale Food preparations of flour, meal, starch or malt 6.0% extract Food preparations of goods of headings to % containing more than 10% on a dry weight basis of milk solids Other 9.5% Mixes and doughs for the preparation of bakers' wares of heading In packages of a weight not exceeding kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, In packages of a weight not exceeding kg each: Other, containing 25% or more by weight of wheat, 4.0% 4.0%

6 In packages of a weight not exceeding kg each: Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment;frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not 4.0% In packages of a weight not exceeding kg each: Other In bulk or in packages of a weight exceeding kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment In bulk or in packages of a weight exceeding kg each: Other, containing 25% or more by weight of wheat, In bulk or in packages of a weight exceeding kg each: Other 6.0% 3.0% 3.0% 4.5% Other Malt extract: Within access commitment 8.5% Food preparations of flour, meal, starch or malt 4.5% extract Food preparations of goods of headings to 04.04, containing more than 10% but less than 50 % on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, 6.5% Food preparations of goods of headings to 04.04, containing more than 10% but less than 50 % on a dry weight basis of milk solids: Other, not put up for retail sale, Food preparations of goods of headings to 04.04, containing more than 10% but less than 50 % on a dry weight basis of milk solids: Other Food preparations of goods of headings to 04.04, containing 10% or less on a dry weight basis of milk solids Food preparations of goods of headings to 04.04, containing 50 % or more on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, Food preparations of goods of headings to 04.04, containing 50 % or more on a dry weight basis of milk solids: Other, not put up for retail sale, within access commitment Food preparations of goods of headings to 04.04, containing 50 % or more on a dry weight basis of milk solids: Other 6.5% 9.5% 9.5% 6.5% 6.5% 9.5%

7 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared Uncooked pasta, not stuffed or otherwise prepared: Containing eggs Containing 25% or more by weight of wheat, within 4.0% access commitment Other 6.0% Other Low protein or protein- pasta, certified by Health Canada as special low protein or protein- dietary products: Containing 25% or more by weight of wheat, Low protein or protein- pasta, certified by Health Canada as special low protein or protein- dietary products: Containing 25% or more by weight of wheat, over access commitment Low protein or protein- pasta, certified by Health Canada as special low protein or protein- dietary products: Other Other, containing flour and water only: Containing 25% or more by weight of wheat, within access commitment Other, containing flour and water only: Containing 25% or more by weight of wheat, in packages of a weight not exceeding 2.3 kg each, over access commitment Macaroni and vermicelli, containing flour and water only: Other Other: Containing 25% or more by weight of wheat, 4.0% Other: Other 6.0% Stuffed pasta, whether or not cooked or otherwise prepared 11.0% Other pasta Low protein or protein- pasta, without meat, certified by Health Canada as special low protein or protein- dietary products: Containing 25% or more by weight of wheat,

8 Low protein or protein- pasta, without meat, certified by Health Canada as special low protein or protein- dietary products: Containing 25% or more by weight of wheat, over access commitment Low protein or protein- pasta, without meat, certified by Health Canada as special low protein or protein- dietary products: Other Other, containing 25% or more by weight of wheat, without meat, 4.0% Other, without meat 6.0% With meat 11.0% Couscous In packages of a weight not exceeding kg each 5.5% In bulk or in packages of a weight exceeding kg each 4.5% Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or ot Prepared foods obtained by the swelling or roasting of cereals or cereal products Containing 25% or more by weight of wheat, within 4.0% access commitment Of barley, 4.0% Other 6.0% Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals Containing 25% or more by weight of wheat, in packages of a weight not exceeding kg each, Of barley, in packages of a weight not exceeding kg each, Other, in packages of a weight not exceeding kg each 4.0% 4.0% 6.0%

9 In bulk or in packages of a weight exceeding kg 3.0% each: Containing 25% or more by weight of wheat, In bulk or in packages of a weight exceeding kg each: Of barley, 3.0% In bulk or in packages of a weight exceeding kg each: Other Bulgur wheat Containing 25% or more by weight of wheat, in packages of a weight not exceeding kg each, Other, in packages of a weight not exceeding kg each In bulk or in packages of a weight exceeding kg each: Containing 25% or more by weight of wheat, In bulk or in packages of a weight exceeding kg each: Other Containing 25% or more by weight of wheat, in packages of a weight not exceeding kg each, Of barley, in packages of a weight not exceeding kg each, Other, in packages of a weight not exceeding kg each In bulk or in packages of a weight exceeding kg each: Containing 25% or more by weight of wheat, In bulk or in packages of a weight exceeding kg each: Of barley, In bulk or in packages of a weight exceeding kg each: Other 4.5% 4.0% 6.0% 3.0% 4.5% 4.0% 4.0% 6.0% 3.0% 3.0% 4.5% Crispbread Leavened with yeast, containing 25% or more by weight of wheat, Leavened with yeast, containing 25% or more by weight of wheat, over access commitment: in packages of a weight not exceeding 454 g each Other, leavened with yeast Not leavened with yeast, in packages of a weight not exceeding kg each, containing 25% or more by weight of wheat, 4.0% Other, not leavened with yeast, in packages of a weight not exceeding kg each 6.0%

10 Other, not leavened with yeast, in bulk or in packages of a weight exceeding kg each: Containing 25% or more by weight of wheat, within access commitment 3.0% Other, not leavened with yeast, in bulk or in packages of a weight exceeding kg each: Other 4.5% Gingerbread and the like 3.0% Sweet biscuits; waffles and wafers: Sweet biscuits Certified by Health Canada as special low protein or protein- products Other biscuits valued at 44 /kg or more, said value to be based on the net weight and to include the value of the usual retail package: Containing 25% or more by weight of wheat, Other biscuits valued at not less than 44 /kg, said value to be based on the net weight and to include the value of the usual retail package: Other 2.0% 3.0% Other: Containing 25% or more by weight of wheat, 2.0% Other: Other 3.0% Waffles and wafers Certified by Health Canada as special low protein or protein- products Other: Containing 25% or more by weight of wheat, 2.0% Other: Other 3.0% Rusks, toasted bread and similar toasted products Special dietary, as defined under regulations of Health Canada Other, leavened with yeast, containing 25% or more by weight of wheat, Other, leavened with yeast, containing 25% or more by weight of wheat, over access commitment: In packages of a weight not exceeding 454 g each Other, leavened with yeast Other, not leavened with yeast, containing 25% or 3.5% more by weight of wheat, Other 5.5% Other

11 Special dietary biscuits as defined under regulations of Health Canada;Low protein or protein- biscuits certified by Health Canada as special low protein or protein- products Bread, leavened with yeast;unleavened bread for sacramental purposes and communion wafers Other bread: Containing 25% or more by weight of wheat, in packages of a weight not exceeding kg each, Other bread: Containing 25% or more by weight of wheat, in bulk or in packages of a weight exceeding kg each, 4.0% 3.0% Other bread : Other 4.5% Other biscuits: Containing 25% or more by weight of wheat, valued at 44 /kg or more, said value to be based on the net weight and to include the value of the usual retail package, 2.0% Other biscuits: Other, containing 25% or more by weight of wheat, 2.0% Other biscuits Other 3.0% Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: Pizza and quiche 14.5% Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: Other 9.5% Pretzels: Containing 25% or more by weight of wheat, 2.0% Pretzels: Other 3.0% Empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and cheese sticks: In packages of a weight not exceeding kg each 6.0% Empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and cheese sticks: In bulk or in packages of a weight exceeding kg each 4.5% Other 11.0% Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid Other Other

12 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid Other[Effective on January 1, 2003] 11.5% Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading Potatoes 6.0% Other vegetables and mixtures of vegetables Other: Other 9.5% Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading Potatoes 6.0% Sweet corn (Zea mays var. saccharata) 10.5% Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) Other Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Homogenized preparations 6.5% Other Citrus fruit 8.5% Other Strawberry jam 12.5% Banana purée Other 8.5% Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included Nuts, ground-nuts and other seeds, whether or not mixed together: Ground-nuts Peanut butter Peanuts, blanched 6.0% Other 6.0% Other, including mixtures other than those of subheading : Palm hearts Other 6.0%

13 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Extracts, essences and concentrates Instant coffee, not flavoured Other Preparations with a basis of extracts, essences or concentrates or with a basis of coffee Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 30.02); prepared baking powders Active yeasts With a moisture content of 15% or more but excluding 8.0% liquid yeast With a moisture content of less than 15%; liquid yeast 6.0% Inactive yeasts; other single-cell micro-organisms, dead Prepared baking powders 3.0% Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard Soya sauce 9.5% Tomato ketchup and other tomato sauces Tomato ketchup 12.5% 6.0% Other 12.5% 6.0% Mustard flour and meal and prepared mustard Mustard flour and meal 3.0% Prepared mustard 9.5% Other Mayonnaise and salad dressing 11.0% Mixed condiments and mixed seasonings 8.0% Other 9.5%

14 Soups and broths and preparations therefor; homogenized composite food preparations Soups and broths and preparations therefor 6.0% Homogenized composite food preparations 11.0% 5.5% Ice cream and other edible ice, whether or not containing cocoa Flavoured ice and ice sherbets 9.5% 5.0% Other: Within access commitment 6.5% Food preparations not elsewhere specified or included Protein concentrates and textured protein substances 11.0% 5.5% Other Chewing gum, containing 2 mg or more of nicotine;cream of coconut syrup for use in the manufacture of beverages;elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages;nutmeat substitutes;tea substitutes; Syrups derived from cane or beet sugar, containing added colouring matter;food concentrates and fruit syrups for use in beverages or other food preparations: Syrups derived from cane or beet sugar, containing, in the dry state, 90% or more by weight of Syrups derived from cane or beet sugar, containing added colouring matter and food concentrates and fruit syrups for use in beverages or other preparations: Other Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, within access com Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content, and butter substitutes, con 6.0% 6.0% 5.0% 5.0% 8.0%

15 Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: Other 8.0% Other: Concentrated juice of any single fruit or 10.5% 5.0% vegetable, fortified with vitamins or minerals Other: Concentrated mixtures of fruit or vegetable 10.5% 5.0% juices, fortified with vitamins or minerals Other: Compound ic preparations, not based on $0.70/litre plus 19.0% one or more odoriferous substances, with an ic strength exceeding 0.5% by volume, for use in the manufacture of beverages 19% Other: Jelly powders, ice cream powders and powders 10.5% 5.0% for similar preparations Other: Other 10.5% Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow Mineral waters and aerated waters Other 6.5% Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-ic beverages, not including fruit or vegetable juices of heading Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured 11.0% Other Non-ic beer 3.3 /litre Non-ic wine 3.3 /litre Juices, not concentrated, fortified with vitamins or minerals: Of any single fruit or vegetable 11.0% Juices, not concentrated, fortified with vitamins or minerals: Of mixtures of fruits or vegetables 11.0% Beverages containing milk: Chocolate milk 11.0% Beverages containing milk: Other, containing 50% or more by weight of dairy content, not put up for retail sale, 7.5% Beverages containing milk: Other 11.0% Other 11.0% Beer made from malt Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances In containers holding 2 litres or less Of an ic strength by volume not exceeding 18.3% vol 2.11 /litre

16 Of an ic strength by volume exceeding 18.3% 16.0% vol but not exceeding 22.9% vol Of an ic strength by volume exceeding 22.9% vol 16.0% Other Of an ic strength by volume not exceeding 18.3% vol Of an ic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol Of an ic strength by volume exceeding 22.9% vol 2.11 /litre 16.0% 16.0% Undenatured ethyl of an ic strength by volume of 80% vol or higher; ethyl and other spirits, denatured, of any strength Ethyl and other spirits, denatured, of any strength Ethyl : Specially denatured, within the meaning of the Excise Act, Ethyl : Denatured, within the meaning of the Excise Act, /litre of 4.92 /litre of Ethyl : Other /litre of Other 6.5% Undenatured ethyl of an ic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages Spirits obtained by distilling grape wine or grape marc Whiskies Rum and other spirits obtained by distilling fermented sugar-cane products Rum /litre of Other /litre of Gin and Geneva 4.92 /litre of

17 Vodka /litre of Liqueurs and cordials /litre of Other Tequila Undenatured ethyl : For use as a spirituous or ic beverage or for use in the manufacture of spirituous or ic beverages /litre of Undenatured ethyl : Other 4.92 /litre of Angostura bitters Spirituous fruit juices of an ic strength by volume not exceeding 14.3% vol: Packaged, of an ic strength by volume not exceeding 7% vol 35.2 /litre Spirituous fruit juices of an ic strength by 35.2 /litre volume not exceeding 14.3% vol: Other Other: Fruit brandies Other: Other, packaged, of an ic strength by /litre of volume not exceeding 7% Other: Other /litre of Vinegar and substitutes for vinegar obtained from acetic acid. 9.5% Note: Please note that concessions apply only to the eight-digit tariff lines listed in this Table. Headings and/or subheadings were included for descriptive purposes only.

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