Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
Additional dutyAdditional duties50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
Applies to goods from
all countries except Belarus, Russia
Legal act
Regulation 1227/25
Documents
Y155 Products exported directly or indirectly from the Russian Federation or Belarus
Additional dutyAdditional duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty3 EUR
Applies to goods from
all countries
In force
until 31 October 2026
Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty3 EUR
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Y172 Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.
Y173 Goods with third country origin coming from Greenland, according to the relevant EU legislation.
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway
Legal act
Regulation 2306/21
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria4.9% / 10% reduced rate
Belgium0% / 6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary5% reduced rate
Ireland0% reduced rate
Italy4% / 10% reduced rate
Latvia12% reduced rate
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland5% reduced rate
Portugal6% reduced rate
Romania11% reduced rate
Slovakia5% / 19% reduced rate
Slovenia9.5% reduced rate
Spain21%
Sweden6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
13,8 €/100 kg/net
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
1. The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
2. For the purposes of subheadings 040811 and 040819, the following applies:
the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:
(i) the products retain the character of egg yolks of subheadings 040811 and 040819;
(ii) salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.
3. Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.
4. For the purposes of subheadings 040410 and 040490 the following applies :
Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.
Subheading 040410 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.
The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.
Subheading 040490 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (lower than 0,100 % by weight, in milk permeates in powder form, or lower than 0,015 % by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 040490.
The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the method set out in Appendix II to Commission Implementing Regulation (EU) 2018/150.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
0401 · Milk and cream, not concentrated nor containing added sugar or other sweetening matter
In so far as the products contain no additions other than those provided for in the HS General Explanatory Note to this chapter, second paragraph, this heading includes:
1. full-cream milk, unprocessed, and such milk partially or completely skimmed;
2. pasteurised milk, i.e., milk, the keeping qualities of which have been improved by partial elimination of microbial growths by means of heat treatment;
3. sterilised milk, including UHT milk, which keeps longer, the microbial growths having been virtually eliminated by a more extensive heat treatment;
4. homogenised milk, in which the fat globules of the natural emulsion have been fragmented — by mechanical means under very high pressure linked with heat treatment — into glomerules of smaller dimensions, which partially prevents the formation of cream;
5. peptonised milk, i.e. milk, the digestibility of which has been improved by adding pepsins to process the proteins;
6. cream, which is the fatty layer which forms naturally on the top of standing milk by slow agglomeration of the fatty emulsifying globules. Whether removed by hand or extracted by centrifuging the milk in a cream separator, it contains, in addition to the other constituents of milk, a fairly high fat content (usually exceeding 10 % by weight). Certain centrifuge processes produce creams with a fat content in excess of 50 % by weight.
Cream is regarded as ‘not concentrated’ within this heading, no matter what its percentage of fat content, so long as it has been obtained wholly:
(a) by skimming the surface of the milk,
(b) by centrifuging.
However, ‘concentrated’ cream produced by different means, such as the evaporation of water during heat treatment, falls in heading 0402.
General notes to the chapter
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
General
Caseinates obtained from milk casein are used, for example, as emulsifiers (sodium caseinate) or as a source of protein (calcium caseinate). Products containing caseinates in excess of 3 % by weight of the dry matter are excluded from headings 0401 to 0404, since those caseinates do not occur naturally in milk at this level (in particular, see heading 1901).
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
In immediate packings of a net content not exceeding two litres
13,8 €/100 kg/net
—
2025
unchanged
13,8 €/100 kg/net
—
2024
unchanged
13,8 €/100 kg/net
—
2023
unchanged
13,8 €/100 kg/net
—
2022
unchanged
13,8 €/100 kg/net
—
2021
unchanged
13,8 €/100 kg/net
—
2020
unchanged
13,8 €/100 kg/net
—
2019
In immediate packings of a net content not exceeding two litres
13,8 €/100 kg/net
—
In the EU Combined Nomenclature, 0401 10 10 is one of 2 lines under subheading 0401.10, of a fat content, by weight, not exceeding 1 %.
The third-country duty is a specific or compound duty: 13,8 €/100 kg/net.
Goods from 124 countries can enter the EU at a preferential rate instead of the standard 13,8 €/100 kg/net; 119 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported goods of subheading 0401.10 worth €8.1m (up 30% on the year before), at an average of €0.63 per kg; United Kingdom supplied 97%, followed by China.
For the same subheading, the Türkiye duty is 150%, the Canada duty is 7.5%, the Mexico duty is 10%, the Brazil duty is 10.8%–12.6%, the Argentina duty is 10.8%–12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 21.3%–25%, the Taiwan duty is 20%, the GCC duty is 5%, the Norway duty is 443% and the Nigeria duty is 20%.
EU member states imported goods of subheading 0401.10 worth US$406m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$2m.
Questions and answers
What is the EU import duty for CN code 0401 10 10?
The third-country duty in the EU Combined Nomenclature is 13,8 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0401 10 10?
124 countries have a preferential rate on this line, 119 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 0401 10 10?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 0401.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$2m).
Tarifbase uses Google Analytics and Yandex Metrica cookies to see how the site is used and make it better. Choose “Reject” to turn them off. Privacy policy
EU Combined Nomenclature · CN code · 
United Kingdom
China
Switzerland
Bosnia & Herzegovina
Ukraine
Thailand
New Zealand
United States
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
Japan
Taiwan
GCC
Norway
North Macedonia
Nigeria