EU Combined Nomenclature · CN code · HS 0404.90
Other natural milk products
✓ 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.
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 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 18% reduced rate 
Ireland 23% 
Italy 22% 
Latvia 12% reduced rate 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 23% 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 0,95 €/kg/net + 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 |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 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–Colombia agreement | Colombia | 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–New Zealand agreementQuota | New Zealand | 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 |
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 |
|---|---|---|---|
 Canada | €5.1m | 45.8% | -45.3% |
 New Zealand | €3m | 27.5% | +25.7% |
 United Kingdom | €1.4m | 12.5% | -5.3% |
 United States | €703k | 6.3% | -51.9% |
 Switzerland | €536k | 4.8% | -14.7% |
 North Macedonia | €141k | 1.3% | +66.7% |
 Ukraine | €99k | 0.9% | +2.3% |
 Vietnam | €94k | 0.8% | — |
0404.90 Whey, whether or not concentrated or containing added sugar: other
UK specific or compound duty Third-country duty 7 tariff lines 
Türkiye 67% Third-country duty 6 tariff lines USA 8.5% – 14.5% General (MFN) 5 tariff lines · average 12.5% · 2× specific or compound duty Canada 3% General (MFN) 8 tariff lines · 4× specific or compound duty 
Mexico 20% General (MFN) 1 tariff line 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line New Zealand Free – 5% General (MFN) 6 tariff lines · average 0.8% 
Japan 21.3% – 35% General (MFN) 16 tariff lines · average 28.8% · 9× specific or compound duty 
Taiwan 27.5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line Switzerland specific or compound duty General (MFN) 5 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line North Macedonia 5% General (MFN) 6 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of Milk Protein Powder from Singapore
The tariff classification of Milk Protein Concentrates from Ireland
The tariff classification of Milk Protein Powder from Finland
The tariff classification of Milk Protein Concentrate from Mexico
1. For the purposes of subheading 040410, the expression ‘modified whey’ means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 040510, the term ‘butter’ does not include dehydrated butter or ghee (subheading 040590).
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.
See the explanatory note to heading 0402, first paragraph.
The explanatory note to heading 0402 applies, mutatis mutandis.
These subheadings include concentrated milk proteins obtained by partially removing the lactose and mineral salts from skimmed milk and in which the protein content amounts to 85 % or less by weight of the dry matter. The protein content is calculated by multiplying the nitrogen content by a conversion factor of 6,38.
When the protein content of a concentrated milk protein exceeds 85 % by weight of the dry matter, the product is covered by heading 3504 (see additional note 1 to Chapter 35).
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 | Not exceeding 1,5 % | 0,95 €/kg/net + 22 €/100 kg/net | — |
| 2025 | unchanged | 0,95 €/kg/net + 22 €/100 kg/net | — |
| 2024 | unchanged | 0,95 €/kg/net + 22 €/100 kg/net | — |
| 2023 | unchanged | 0,95 €/kg/net + 22 €/100 kg/net | — |
| 2022 | unchanged | 0,95 €/kg/net + 22 €/100 kg/net | — |
| 2021 | unchanged | 0,95 €/kg/net + 22 €/100 kg/net | — |
| 2020 | unchanged | 0,95 €/kg/net + 22 €/100 kg/net | — |
| 2019 | Not exceeding 1,5 % | 0,95 €/kg/net + 22 €/100 kg/net | — |
CN code 0404 90 81 is a line of the EU Combined Nomenclature under HS subheading 0404.90 (whey, whether or not concentrated or containing added sugar: other).
The third-country duty is a specific or compound duty: 0,95 €/kg/net + 22 €/100 kg/net.
121 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 0,95 €/kg/net + 22 €/100 kg/net.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of other natural milk products (HS 0404.90) into the EU came to €11.1m between September 2025 and August 2026 (down 28% on the year before); Canada supplied 46%, followed by New Zealand.
For the same subheading, the Türkiye duty is 67%, the US duty is 8.5%–14.5%, the Canada duty is 3%, the Mexico duty is 20%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 21.3%–35%, the Taiwan duty is 27.5%, the GCC duty is 5%, the North Macedonia duty is 5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 0404.90 worth US$539m in 2024; the largest supplier from outside the EU was New Zealand.
The third-country duty in the EU Combined Nomenclature is 0,95 €/kg/net + 22 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
121 countries have a preferential rate on this line, 121 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 0404.90 as a whole, the largest supplier from outside the EU in 2024 was New Zealand (US$28m), followed by Canada.