Subheading · Chapter 04 · Heading 0401

0401.40

0401.40: Of a fat content, by weight, exceeding 6 % but not exceeding 10 %

0401.40 is a six-digit subheading of heading 0401, milk and cream, chapter 04.

What you pay

Importing into UK

Customs duty 48 GBP / 100 kg standard rate · across 4 national lines depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0401 40 00 00 Of a fat content, by weight, exceeding 6% but not exceeding 10%
  2. 0401 40 10 00 In immediate packings of a net content not exceeding two litres 48.00 GBP / 100 kg
  3. 0401 40 10 10 Cream 48 GBP / 100 kg
  4. 0401 40 10 90 Milk 48 GBP / 100 kg
  5. 0401 40 90 00 Other 47.00 GBP / 100 kg
  6. 0401 40 90 10 Cream 47 GBP / 100 kg
  7. 0401 40 90 90 Milk 47 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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)——
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & 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 more

Anguilla, 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–Switzerland agreementQuota Switzerland 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–Liechtenstein agreementQuota Liechtenstein 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 9.6 GBP / 100 kg / 9.4 GBP / 100 kg
UK–Australia agreementQuota Australia 16 GBP / 100 kg / 15.67 GBP / 100 kg

UK: imports by month

last 12 months£285k+27.1% · previous 12 months
Average import price£1.61 per kg
Jan 2024: £28kFeb 2024: £19kMar 2024: £2kApr 2024: £6kMay 2024: £5kJun 2024: £15kJul 2024: £6kAug 2024: £2kSept 2024: £7kOct 2024: £7kNov 2024: £884Dec 2024: £172kJan 2025: £6kFeb 2025: £3kMar 2025: £2kApr 2025: £5kMay 2025: £5kJun 2025: £4kJul 2025: £8kAug 2025: £5kSept 2025: £48kOct 2025: £3kNov 2025: £6kDec 2025: £15kJan 2026: £21kFeb 2026: £1kMar 2026: £36kApr 2026: £47kMay 2026: £34kJun 2026: £69kJul 2026: £3kAug 2026: £4k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Spain £203k 71.3% +1,052.1%
Netherlands £36k 12.5% -79.6%
Ireland £25k 8.9% +42.5%
China £10k 3.4% —
Türkiye £4k 1.4% —
Denmark £3k 0.9% —
Italy £2k 0.6% —
Greece £2k 0.5% —

Same subheading in other tariffs

World trade in 2024

0401.40 · US$239m

Trade value (US$) no reported trade < US$159kUS$159k+US$2m+US$11m+> US$23m

Exports: 100
  1. France: US$25m
  2. Australia: US$23m
  3. Spain: US$23m
  4. United States: US$21m
  5. Saudi Arabia: US$18m
  6. New Zealand: US$16m
  7. Netherlands: US$14m
  8. Germany: US$13m
  9. Poland: US$12m
  10. Slovakia: US$11m
  11. Belgium: US$10m
  12. Thailand: US$9m
  13. Indonesia: US$4m
  14. Austria: US$3m
  15. Finland: US$3m
  16. Russia: US$3m
  17. South Africa: US$2m
  18. Portugal: US$2m
  19. Italy: US$2m
  20. Bahrain: US$2m
  21. Hungary: US$2m
  22. United Arab Emirates: US$2m
  23. Philippines: US$2m
  24. Malaysia: US$2m
  25. Türkiye: US$2m
  26. Egypt: US$1m
  27. Luxembourg: US$1m
  28. Belarus: US$1m
  29. Canada: US$1m
  30. Czechia: US$963k
  31. South Korea: US$879k
  32. Denmark: US$844k
  33. China: US$829k
  34. Romania: US$745k
  35. Estonia: US$699k
  36. Argentina: US$695k
  37. Singapore: US$640k
  38. Croatia: US$613k
  39. Ukraine: US$567k
  40. India: US$476k
  41. Senegal: US$469k
  42. Bosnia & Herzegovina: US$434k
  43. United Kingdom: US$305k
  44. Jamaica: US$266k
  45. Morocco: US$208k
  46. Japan: US$193k
  47. Greece: US$174k
  48. Lithuania: US$160k
  49. Kazakhstan: US$159k
  50. Mexico: US$119k
  51. Latvia: US$115k
  52. Sweden: US$111k
  53. Ireland: US$91k
  54. Serbia: US$91k
  55. Brazil: US$86k
  56. Bangladesh: US$73k
  57. Cameroon: US$65k
  58. Peru: US$42k
  59. Bulgaria: US$34k
  60. Kyrgyzstan: US$33k

Top exporters

RankCountryValueShare
1 France US$25m 10.3%
2 Australia US$23m 9.6%
3 Spain US$23m 9.5%
4 United States US$21m 8.8%
5 Saudi Arabia US$18m 7.4%
6 New Zealand US$16m 6.8%
7 Netherlands US$14m 6%
8 Germany US$13m 5.5%
9 Poland US$12m 5%
10 Slovakia US$11m 4.5%

Top importers

RankCountryValueShare
1 Malaysia US$24m 10.1%
2 Italy US$24m 10%
3 Mexico US$20m 8.2%
4 Netherlands US$13m 5.6%
5 Belgium US$11m 4.8%
6 Hong Kong SAR China US$11m 4.4%
7 Portugal US$10m 4.3%
8 Bahrain US$9m 3.8%
9 Cambodia US$7m 3.1%
10 Hungary US$6m 2.6%

Import duty on this product around the world 159

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
  • 29number of duty-free countries (MFN)
  • 1,272%highest: Liechtenstein, Switzerland, Norway

159

Importing countryMFN dutylines from – todata year
Afghanistan 12% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 40% 30% – 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
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
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 50% 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) 89%* 88% – 89% 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 267%* 2023
India 30% 2023
Indonesia 5% 2023
Iran 15% 2020 · HS 2017
Israel 60%* 2022 · HS 2017
Jamaica 75% 2023
Japan 23% 21% – 25% 2023
Jordan 5% 2023
Kazakhstan 15% 2023
Kenya 60% 2023
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 1,272%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 18% 0% – 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 50% 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 20% 2023
Norway 439% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 60%* 2017 · HS 2017
Panama 25% 20% – 30% 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 2.5% 0% – 5% 2020 · HS 2017
São Tomé & Príncipe 2.5% 0% – 5% 2019 · HS 2017
Saudi Arabia 18% 10% – 25% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 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
Switzerland 1,221%* 2023
Syria 5% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 60% 2023
Thailand 41% 2023
Togo 20% 2023
Tonga 7.5% 0% – 15% 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 85%* 84% – 86% 2023
United States 40%* 4.6% – 111% 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
02213 Cream, not concentrated/sweetened, of a fat content, by weight, exceeding 6%
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
02211 Raw milk of cattle
02212 Raw milk of buffalo
02291 Raw milk of sheep
02292 Raw milk of goats
ISIC Rev. 4 activity
0141 Raising of cattle and buffaloes
0144 Raising of sheep and goats
0143 Raising of camels and camelids
0142 Raising of horses and other equines

Earlier HS editions

HSCode
20170401.40unchanged
20120401.40unchanged
20070401.30changed
20020401.30changed
19960401.30changed
19920401.30changed

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.

  1. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  3. EU Rules of origin · Applies from:

    Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

    CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff all 4 lines under subheading 0401.40 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 2 lines under subheading 0401.40 carry a specific or compound duty rather than a percentage.

In the 12 months to August 2026, the UK imported these goods worth £285.3k (up 27% on the year before), at an average of £1.61 per kg; Spain supplied 71%, followed by Netherlands.

World trade in these goods reached US$239m in 2024, down 16% on 2023.

France was the largest exporter with 10.3% of the total, ahead of Australia.

Products classified here

Questions and answers

What is the HS code for of a fat content, by weight, exceeding 6 % but not exceeding 10 %?

Of a fat content, by weight, exceeding 6 % but not exceeding 10 % fall under HS subheading 0401.40, part of heading 0401, in section I of the Harmonized System.

What is the import duty on of a fat content, by weight, exceeding 6 % but… in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 0401.40 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, exceeding 6 % but… in Canada?

Under the Customs Tariff of Canada, imports under 0401.40 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, exceeding 6 % but…?

France, with US$25m in 2024 (10.3% of world exports).

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Spain (71%), Netherlands (13%) and Ireland (9%), out of total imports of £285.3k.

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Typical products

Everyday names, not part of the legal text.