Subheading · Chapter 04 · Heading 0401
0401.10: Of a fat content, by weight, not exceeding 1 %
Subheading 0401.10 belongs to heading 0401 (milk and cream) in chapter 04.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0401 10 00 00 Of a fat content, by weight, not exceeding 1%
- 0401 10 10 00 In immediate packings of a net content not exceeding two litres 11 GBP / 100 kg
- 0401 10 90 00 Other 10 GBP / 100 kg
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 3
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- 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).
- 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))
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 2.2 GBP / 100 kg / 2 GBP / 100 kg |
| UK–Australia agreementQuota | Australia | 3.67 GBP / 100 kg / 3.33 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £1.8m | 48.3% | +17.7% |
 Ireland | £1.2m | 30.8% | -55.1% |
 France | £700k | 18.6% | +3.1% |
 Belgium | £40k | 1.1% | -12.6% |
 Germany | £17k | 0.4% | -57.3% |
 Luxembourg | £11k | 0.3% | +240.3% |
 Romania | £10k | 0.3% | — |
 Italy | £7k | 0.2% | -70.5% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 2 tariff lines 
Türkiye 150% Third-country duty 2 tariff lines 
USA specific or compound duty General (MFN) 1 tariff line 
Canada 7.5% General (MFN) 2 tariff lines · 1× specific or compound duty 
Mexico 10% General (MFN) 2 tariff lines 
Brazil 10.8% – 12.6% General (MFN) 2 tariff lines · average 11.7% 
Argentina 10.8% – 12.6% General (MFN) 3 tariff lines · average 12% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 2 tariff lines 
Japan 21.3% – 25% General (MFN) 3 tariff lines · average 23.1% · 1× specific or compound duty 
Taiwan 20% General (MFN) 3 tariff lines · 2× specific or compound duty 
GCC 5% General (MFN) 6 tariff lines 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway 443% General (MFN) 1 tariff line 
North Macedonia specific or compound duty General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$302kUS$302k+US$3m+US$13m+> US$87m
Exports: 124
- Saudi Arabia: US$202m
- Netherlands: US$103m
- France: US$91m
- Germany: US$87m
- South Africa: US$32m
- Belgium: US$31m
- Austria: US$24m
- Spain: US$21m
- Egypt: US$20m
- Denmark: US$15m
- Poland: US$13m
- Costa Rica: US$13m
- New Zealand: US$13m
- Ireland: US$12m
- Hungary: US$11m
- Portugal: US$9m
- Luxembourg: US$8m
- Italy: US$8m
- Australia: US$7m
- United Arab Emirates: US$5m
- Czechia: US$5m
- United States: US$5m
- Latvia: US$4m
- Thailand: US$4m
- Slovakia: US$4m
- United Kingdom: US$4m
- Kuwait: US$4m
- Argentina: US$3m
- Slovenia: US$3m
- Romania: US$3m
- Lithuania: US$2m
- Uganda: US$2m
- Estonia: US$2m
- Mexico: US$2m
- Sweden: US$2m
- Malaysia: US$2m
- Indonesia: US$2m
- Croatia: US$1m
- Türkiye: US$1m
- Brazil: US$1m
- Honduras: US$1m
- Morocco: US$904k
- Russia: US$867k
- Nicaragua: US$845k
- Kenya: US$839k
- Japan: US$812k
- Finland: US$778k
- China: US$626k
- South Korea: US$575k
- India: US$543k
- Mozambique: US$522k
- Singapore: US$456k
- Cyprus: US$410k
- Bosnia & Herzegovina: US$360k
- Serbia: US$354k
- Cuba: US$349k
- Uruguay: US$302k
- Bulgaria: US$273k
- Philippines: US$258k
- Ecuador: US$236k
Trade value (US$) no reported trade < US$278kUS$278k+US$2m+US$6m+> US$34m
Imports: 213
- Italy: US$90m
- Belgium: US$85m
- United Arab Emirates: US$82m
- Germany: US$52m
- France: US$46m
- Jordan: US$39m
- China: US$34m
- Netherlands: US$32m
- Oman: US$25m
- Kuwait: US$25m
- Spain: US$21m
- Iraq: US$14m
- Portugal: US$13m
- Mauritania: US$13m
- Poland: US$13m
- Lesotho: US$12m
- Lebanon: US$9m
- Botswana: US$8m
- Romania: US$8m
- Libya: US$7m
- United Kingdom: US$6m
- Guatemala: US$6m
- Palestinian Territories: US$5m
- El Salvador: US$5m
- Czechia: US$5m
- Yemen: US$5m
- Bahrain: US$5m
- Philippines: US$5m
- Lithuania: US$5m
- Greece: US$4m
- Hong Kong SAR China: US$4m
- Eswatini: US$4m
- Estonia: US$4m
- Cambodia: US$4m
- Saudi Arabia: US$4m
- Bulgaria: US$4m
- Fiji: US$3m
- Ireland: US$3m
- Denmark: US$3m
- Austria: US$3m
- Mozambique: US$3m
- Chile: US$3m
- Slovenia: US$3m
- Latvia: US$3m
- Honduras: US$2m
- Croatia: US$2m
- Singapore: US$2m
- United States: US$2m
- Malta: US$2m
- Australia: US$2m
- Dominican Republic: US$2m
- Egypt: US$2m
- Brunei: US$2m
- South Sudan: US$2m
- Somalia: US$2m
- Malaysia: US$2m
- Bosnia & Herzegovina: US$2m
- Nicaragua: US$2m
- Mexico: US$2m
- Hungary: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Saudi Arabia | US$202m | 25.4% |
| 2 | Netherlands | US$103m | 13% |
| 3 | France | US$91m | 11.4% |
| 4 | Germany | US$87m | 11% |
| 5 |  South Africa | US$32m | 4% |
| 6 | Belgium | US$31m | 3.9% |
| 7 |  Austria | US$24m | 3% |
| 8 |  Spain | US$21m | 2.6% |
| 9 |  Egypt | US$20m | 2.5% |
| 10 |  Denmark | US$15m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$90m | 11.3% |
| 2 | Belgium | US$85m | 10.7% |
| 3 |  United Arab Emirates | US$82m | 10.3% |
| 4 | Germany | US$52m | 6.5% |
| 5 | France | US$46m | 5.8% |
| 6 |  Jordan | US$39m | 4.9% |
| 7 |  China | US$34m | 4.3% |
| 8 | Netherlands | US$32m | 4% |
| 9 |  Oman | US$25m | 3.2% |
| 10 |  Kuwait | US$25m | 3.1% |
Import duty on this product around the world 163
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 34number of duty-free countries (MFN)
- 443%highest: Norway, Türkiye, Barbados
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 12% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 40% | 30% – 50% | 2023 · HS 2017 |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 2021 · HS 2007 | |
| Argentina | 13% | 12% – 14% | 2023 · HS 2017 |
 Armenia | 15% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 141% | 2022 · HS 2017 | |
 Belarus | 15% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 13% | 12% – 14% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 60% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 7.5% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 15% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 20% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 55% | 34% – 65% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 54% | 2023 · HS 2017 | |
| Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 40% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 20%* | 19% – 21% | 2023 |
 Fiji | 5% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 6% | 0% – 12% | 2022 · HS 2017 |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 0% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 40% | 2023 · HS 2017 | |
 Haiti | 3.5% | 2020 · HS 2017 | |
 Honduras | 35% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 74%* | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 32% | 2020 · HS 2017 | |
 Israel | 40% | 2022 · HS 2017 | |
 Jamaica | 75% | 2023 | |
| Japan | 23% | 21% – 25% | 2023 |
| Jordan | 5% | 2023 | |
 Kazakhstan | 15% | 2023 | |
 Kenya | 60% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
| Kuwait | 5% | 2023 | |
 Kyrgyzstan | 15% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 2.5% | 0% – 5% | 2021 · HS 2017 |
 Liechtenstein | 52%* | 32% – 71% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 28% | 5% – 50% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 15% | 2023 | |
 Montserrat | 10% | 2023 · HS 2017 | |
 Morocco | 100% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 33%* | 2023 | |
| Norway | 443% | 2023 | |
| Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 40% | 2017 · HS 2017 | |
 Panama | 60% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 13% | 12% – 14% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 15% | 2021 · HS 2017 | |
 Rwanda | 60% | 2023 | |
 Samoa | 5% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 0% | 2019 · HS 2017 | |
| Saudi Arabia | 20% | 15% – 25% | 2023 |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 35% | 2023 · HS 2017 | |
| South Africa | 0% | 2023 | |
 South Korea | 36% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 3% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 0% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 10% | 2023 · HS 2007 | |
| Switzerland | 45%* | 28% – 62% | 2023 |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 60% | 2023 | |
 Thailand | 41% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 40% | 2023 · HS 2012 | |
| Türkiye | 150% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 60% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 18%* | 17% – 19% | 2023 |
| United States | 0.5%* | 2023 | |
 Uruguay | 13% | 12% – 14% | 2023 · HS 2017 |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 40% | 2023 · HS 2017 | |
 Vietnam | 15% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 02211 Milk, not concentrated/sweetened, of a fat content, by weight, not > 1%
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 22110 Processed liquid milk
- ISIC Rev. 4 activity
- 1050 Manufacture of dairy products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0401.10 | unchanged |
| 2012 | 0401.10 | unchanged |
| 2007 | 0401.10 | unchanged |
| 2002 | 0401.10 | unchanged |
| 1996 | 0401.10 | unchanged |
| 1992 | 0401.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
In the UK Global Tariff all 2 lines under subheading 0401.10 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 2 lines under subheading 0401.10 carry a specific or compound duty rather than a percentage.
Imports of these goods into the UK came to £3.8m between September 2025 and August 2026 (down 24% on the year before); Netherlands supplied 48%, followed by Ireland.
In 2024, countries exported these goods worth US$796m (+17.7% year on year).
The largest exporter was Saudi Arabia (US$202m), followed by the Netherlands.
Products classified here
Questions and answers
What is the HS code for of a fat content, by weight, not exceeding 1 %?
Of a fat content, by weight, not exceeding 1 % fall under HS subheading 0401.10, part of heading 0401, in section I of the Harmonized System.
What is the import duty on of a fat content, by weight, not exceeding 1 % in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 0401.10 from countries without a preferential agreement are charged at 150%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of a fat content, by weight, not exceeding 1 % in Canada?
Under the Customs Tariff of Canada, imports under 0401.10 from countries without a preferential agreement are charged at 7.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of a fat content, by weight, not exceeding 1 %?
Saudi Arabia, with US$202m in 2024 (25.4% of world exports).
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Netherlands (48%), Ireland (31%) and France (19%), out of total imports of £3.8m.
Typical products
Everyday names, not part of the legal text.