EU Combined Nomenclature · CN code · HS 0402.29
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.4518 | New Zealand | 0.23 EUR / kg P + 4.2 EUR / 100 kg · 0.23 EUR / kg P + 5.5 EUR / 100 kg · 0.26 EUR / kg P + 3.36 EUR / 100 kg · 0.26 EUR / kg P + 4.4 EUR / 100 kg · 0.32 EUR / kg P + 3.36 EUR / 100 kg · 0.32 EUR / kg P + 4.4 EUR / 100 kg · 23.76 EUR / 100 kg · 25.08 EUR / 100 kg · 26.08 EUR / 100 kg · 27.14 EUR / 100 kg | 1 May 2024 – | — | — | Managed by import licences |
| 09.4930 | Mercosur | 1.07 EUR / kg + 18.9 EUR / 100 kg · 1.07 EUR / kg + 24.75 EUR / 100 kg · 1.17 EUR / kg + 15.12 EUR / 100 kg · 1.17 EUR / kg + 19.8 EUR / 100 kg · 1.45 EUR / kg + 15.12 EUR / 100 kg · 1.45 EUR / kg + 19.8 EUR / 100 kg · 106.92 EUR / 100 kg · 112.86 EUR / 100 kg · 117.36 EUR / 100 kg · 122.13 EUR / 100 kg | 1 May 2026 – 31 December 2026 | — | — | Managed by import licences |
Balances from the Commission’s weekly quota report of 23 October 2026. Licence-managed quotas are allocated through import licences; their balance is not published in the weekly report.
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.
Austria 10% reduced rate 
Belgium 0% / 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 5% reduced rate 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 5.5% reduced rate 
Germany 7% reduced rate 
Greece 13% reduced rate 
Hungary 5% reduced rate 
Ireland 23% 
Italy 10% reduced rate 
Latvia 12% reduced rate 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 6% reduced rate 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 21% 
Sweden 6% reduced rate TEDB · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 1,62 €/kg + 22 €/100 kg/net |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| MercosurQuota | Argentina, Brazil, Paraguay, Uruguay | 1.45 EUR / kg + 19.8 EUR / 100 kg |
| EU–Colombia agreement | Colombia | 0 EUR / kg P |
| EU–New Zealand agreementQuota | New Zealand | 0.32 EUR / kg P + 4.4 EUR / 100 kg |
The duty on 100 kg of product is equal to the sum of the following:
(a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and
(b) the other amount indicated.
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €543k | 91.8% | -16.6% |
 Norway | €28k | 4.8% | — |
 Türkiye | €9k | 1.5% | +88.2% |
 Switzerland | €2k | 0.4% | -82.7% |
 United States | €2k | 0.4% | -49.7% |
 Brazil | €1k | 0.2% | -41.5% |
 Thailand | €983 | 0.2% | -64.8% |
 Australia | €881 | 0.1% | +464.7% |
0402.29 In powder, granules or other solid forms, of a fat content: other
UK specific or compound duty Third-country duty 5 tariff lines Türkiye 180% Third-country duty 5 tariff lines USA 17.5% General (MFN) 3 tariff lines · 1× specific or compound duty 
Canada 6.5% General (MFN) 4 tariff lines · 3× specific or compound duty 
Mexico specific or compound duty General (MFN) 1 tariff line Brazil 14.4% – 28% General (MFN) 3 tariff lines · average 23.5% 
Argentina 16% – 28% General (MFN) 12 tariff lines · average 22% 
Peru Free General (MFN) 4 tariff lines 
New Zealand 5% General (MFN) 4 tariff lines 
Japan 30% – 35% General (MFN) 7 tariff lines · average 32.5% · 3× specific or compound duty 
Taiwan 10% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 9 tariff lines Switzerland specific or compound duty General (MFN) 3 tariff lines Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 10% – 15% General (MFN) 5 tariff lines · average 14% 
Nigeria 5% – 10% General (MFN) 3 tariff lines · average 6.7% 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.
This heading includes milk powders to which disinfection centrifugate has been added back, provided that the ratio of natural milk constituents is not disturbed (otherwise, heading 0404).
Products containing soya lecithin (emulsifier) in excess of 3 % by weight of the dry matter are excluded from this heading.
See also the HS Explanatory Note to heading 0404, exclusion (d).
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).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 2,5 kg | 1,62 €/kg + 22 €/100 kg/net | — |
| 2025 | unchanged | 1,62 €/kg + 22 €/100 kg/net | — |
| 2024 | unchanged | 1,62 €/kg + 22 €/100 kg/net | — |
| 2023 | unchanged | 1,62 €/kg + 22 €/100 kg/net | — |
| 2022 | unchanged | 1,62 €/kg + 22 €/100 kg/net | — |
| 2021 | unchanged | 1,62 €/kg + 22 €/100 kg/net | — |
| 2020 | unchanged | 1,62 €/kg + 22 €/100 kg/net | — |
| 2019 | In immediate packings of a net content not exceeding 2,5 kg | 1,62 €/kg + 22 €/100 kg/net | — |
In the EU Combined Nomenclature, 0402 29 91 is one of 5 lines under subheading 0402.29, in powder, granules or other solid forms, of a fat content: other.
The third-country duty is a specific or compound duty: 1,62 €/kg + 22 €/100 kg/net.
Goods from 119 countries can enter the EU at a preferential rate instead of the standard 1,62 €/kg + 22 €/100 kg/net; 113 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 0402.29 worth €591.2k (down 19% on the year before), at an average of €3.31 per kg; United Kingdom supplied 92%, followed by Norway.
For the same subheading, the Türkiye duty is 180%, the US duty is 17.5%, the Canada duty is 6.5%, the Brazil duty is 14.4%–28%, the Argentina duty is 16%–28%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 30%–35%, the Taiwan duty is 10%, the GCC duty is 5%, the North Macedonia duty is 10%–15% and the Nigeria duty is 5%–10%.
EU member states imported goods of subheading 0402.29 worth US$149m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$3m.
The third-country duty in the EU Combined Nomenclature is 1,62 €/kg + 22 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
119 countries have a preferential rate on this line, 113 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.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 0402.29 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$3m).