Maple syrup is about as Canadian-origin as a product gets: sap from Canadian trees, boiled in Canada. Under CETA the EU duty is 0%. Yet importers in Germany, France, the Netherlands and Denmark keep paying the 8%, because the packer's invoice did not carry the one sentence that switches it off. That duty can be claimed back for two years.
| cn code | goods | mfn duty |
|---|---|---|
| 1702 20 90 | maple sugar in solid form and maple syrup, not flavoured or coloured | 8% |
| 1702 20 10 | maple sugar, solid, flavoured or coloured | € 0.40 per 100 kg per 1% sucrose |
| 2106 90 98 | maple-based preparations (spreads, blends) with sugar | 9% + agricultural component |
Pure syrup and pure maple sugar sit in 1702 20 90 at a flat 8%, which CETA takes to 0%. Flavoured or coloured maple sugar carries a specific duty per percentage point of sucrose; blends and spreads fall into other headings with an agricultural component. The refund logic is the same on every line: duty paid at the full rate on Canadian-origin goods without an origin declaration can be claimed back.
There is no bill-of-materials question here. The sap is Canadian, the boiling and grading happen in Canada, the packer is in Quebec, New Brunswick or Ontario. The only things that can go wrong are on the logistics and paperwork side: syrup that was bottled or consolidated in the United States and released into free circulation there loses the preference; syrup shipped straight from Canada keeps it.
The origin declaration is a fixed sentence on the packer's invoice with its Canadian business number, valid for up to twelve months of shipments. Most Quebec packers already issue one for some customers and forget others.
Send us the customs entries for the last two years, or just the invoices and bills of lading. We tell you within days what is recoverable. We obtain the origin declaration from the packer, and a licensed customs representative lodges the repayment request with the customs authority of the member state where the duty was paid. The refund is paid to you; our share is due only when it arrives. From then on your packer's invoices carry the declaration and the 8% is gone.
For a specialty-food importer bringing in a container a quarter, two years of 8% is real money. Check one shipment or send us the list.
8% (CN 1702 20 90) at the MFN rate. Under CETA it is 0% when the importer presents an origin declaration from the Canadian exporter.
The duty on every entry of the last two years, counted from each import date. Older entries are closed because the late origin declaration must be presented within two years.
Syrup made from sap collected in Canada is wholly obtained there, so yes. The declaration is still needed: origin is a fact, the declaration is the proof customs asks for.
If it was released into free circulation in the United States, the preference is lost for that shipment. If it only transited under customs supervision, it keeps it. The transport documents decide.
Yes, in mirror image: Canadian importers of EU goods can claim CETA refunds for four years through a licensed Canadian broker. We handle that side too.
Nothing up front. The first check is free; if we file, our fee is a share of the duty refunded, and nothing otherwise.
The first check is free and takes a few days. You get the total that can be claimed back. If there's nothing to recover, you'll hear that too.
Hesling
founder, Preferent · Amsterdam
hello@preferent.eu