Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 9
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
Tariff quotaNon preferential tariff quota94.8 EUR / 100 kg
Applies to goods from
all countries except Belarus, United Kingdom, Russia
In force
until 30 June 2027
Legal act
Regulation 1988/20
Tariff quotaNon preferential tariff quota25.27 EUR / 100 kg
Applies to goods from
New Zealand
In force
until 31 December 2026
Legal act
Regulation 2652/24
Tariff quotaNon preferential tariff quota56.88 EUR / 100 kg
Applies to goods from
New Zealand
Legal act
Regulation 2652/24
Tariff quotaNon preferential tariff quota70 EUR / 100 kg
Applies to goods from
New Zealand
Legal act
Regulation 2652/24
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
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.4225
Iceland
Free
1 January 2021 –
—
—
Managed by import licences
09.4519
New Zealand
1.19 % + EA · 25.27 EUR / 100 kg · 30.83 EUR / 100 kg
1 January 2026 – 31 December 2026
—
—
Managed by import licences
09.4523
New Zealand
25.27 EUR / 100 kg · 30.83 EUR / 100 kg
1 January 2026 – 31 December 2026
—
—
Managed by import licences
09.4524
New Zealand
56.88 EUR / 100 kg · 69.39 EUR / 100 kg
18 October 2024 –
—
—
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.
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
Belgium6% 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
Ireland23%
Italy4% 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
Spain10% reduced rate
Sweden6% reduced rate
TEDB · 24 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
189,6 €/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.
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 Sheet Butter from France
Legal notes
Notes
1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.
2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
(a) the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;
(b) the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.
4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5 % or more;
(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
(c) they are moulded or capable of being moulded.
5. This chapter does not cover:
(a) non-living insects, unfit for human consumption (heading 0511);
(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);
(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
(d) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
6. For the purposes of heading 0410, the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).
Subheading notes
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).
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.
0405 10 11 to 0405 10 90 · Butter
The term ‘butter’ is defined in note 2(a) and in subheading note 2 to this chapter.
See also the HS Explanatory Note to heading 0405, (A).
Butter is an aqueous emulsion in milk-fat, the water being its dispersed phase and the fat its dispersion medium.
On the other hand, cream (headings 0401 and 0402) — in which the percentage of fat may in some cases equal that of butter — is an emulsion of fat globules in water, the water being its dispersion medium and the fat the dispersed phase.
From this difference in structure, it follows that, by adding the appropriate quantity of water to cream, one can approximately reconstitute the original milk, but this is not possible with butter.
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
Other
189,6 €/100 kg/net
—
2025
unchanged
189,6 €/100 kg/net
—
2024
unchanged
189,6 €/100 kg/net
—
2023
unchanged
189,6 €/100 kg/net
—
2022
unchanged
189,6 €/100 kg/net
—
2021
unchanged
189,6 €/100 kg/net
—
2020
unchanged
189,6 €/100 kg/net
—
2019
Other
189,6 €/100 kg/net
—
CN code 0405 10 19 is a line of the EU Combined Nomenclature under HS subheading 0405.10 (butter and other fats and oils derived from milk: butter).
The third-country duty is a specific or compound duty: 189,6 €/100 kg/net.
112 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 189,6 €/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 butter (HS 0405.10) into the EU came to €201.4m between September 2025 and August 2026 (down 15% on the year before); United Kingdom supplied 55%, followed by New Zealand.
For the same subheading, the Türkiye duty is 180%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 35%, the Taiwan duty is 5%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 0405.10 worth US$5bn in 2024; the largest supplier from outside the EU was New Zealand, and the United Kingdom ranked 2nd with US$21m.
Questions and answers
What is the EU import duty for CN code 0405 10 19?
The third-country duty in the EU Combined Nomenclature is 189,6 €/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 0405 10 19?
118 countries have a preferential rate on this line, 112 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 0405 10 19?
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 0405.10 as a whole, the largest supplier from outside the EU in 2024 was New Zealand (US$22m), followed by the United Kingdom.
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EU Combined Nomenclature · CN code · 
United Kingdom
New Zealand
United States
Norway
Ukraine
Switzerland
Türkiye
Iceland
Canada
Mexico
Brazil
Argentina
Peru
Japan
Taiwan
GCC
North Macedonia
Nigeria