Subheading · Chapter 04 · Heading 0401
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
Rates by national line · UK Global Tariff
UK lines →- 0401 40 00 00 Of a fat content, by weight, exceeding 6% but not exceeding 10%
- 0401 40 10 00 In immediate packings of a net content not exceeding two litres 48.00 GBP / 100 kg
- 0401 40 10 10 Cream 48 GBP / 100 kg
- 0401 40 10 90 Milk 48 GBP / 100 kg
- 0401 40 90 00 Other 47.00 GBP / 100 kg
- 0401 40 90 10 Cream 47 GBP / 100 kg
- 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
- 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–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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
Trade value (US$) no reported trade < US$159.5kUS$159.5k+US$1.5m+US$10.8m+> US$22.8m
Exports: 100
- France: US$24.7m
- Australia: US$22.9m
- Spain: US$22.8m
- United States: US$21.1m
- Saudi Arabia: US$17.7m
- New Zealand: US$16.2m
- Netherlands: US$14.3m
- Germany: US$13.2m
- Poland: US$11.9m
- Slovakia: US$10.8m
- Belgium: US$10.3m
- Thailand: US$8.6m
- Indonesia: US$4m
- Austria: US$2.6m
- Finland: US$2.6m
- Russia: US$2.5m
- South Africa: US$2.2m
- Portugal: US$2.1m
- Italy: US$2.1m
- Bahrain: US$1.9m
- Hungary: US$1.8m
- United Arab Emirates: US$1.6m
- Philippines: US$1.6m
- Malaysia: US$1.5m
- Türkiye: US$1.5m
- Egypt: US$1.3m
- Luxembourg: US$1.3m
- Belarus: US$1.2m
- Canada: US$1.2m
- Czechia: US$962.6k
- South Korea: US$878.9k
- Denmark: US$844.1k
- China: US$828.9k
- Romania: US$745.1k
- Estonia: US$698.9k
- Argentina: US$695k
- Singapore: US$639.7k
- Croatia: US$613.2k
- Ukraine: US$567.4k
- India: US$476.4k
- Senegal: US$469.3k
- Bosnia & Herzegovina: US$434.4k
- United Kingdom: US$305.4k
- Jamaica: US$266k
- Morocco: US$208.1k
- Japan: US$192.9k
- Greece: US$173.7k
- Lithuania: US$159.5k
- Kazakhstan: US$158.7k
- Mexico: US$118.6k
- Latvia: US$114.8k
- Sweden: US$111.2k
- Ireland: US$91.4k
- Serbia: US$91.1k
- Brazil: US$85.6k
- Bangladesh: US$72.7k
- Cameroon: US$65.4k
- Peru: US$42.3k
- Bulgaria: US$34.3k
- Kyrgyzstan: US$33.3k
Trade value (US$) no reported trade < US$77.5kUS$77.5k+US$602.6k+US$3.8m+> US$10.6m
Imports: 188
- Malaysia: US$24.2m
- Italy: US$24m
- Mexico: US$19.7m
- Netherlands: US$13.3m
- Belgium: US$11.5m
- Hong Kong SAR China: US$10.6m
- Portugal: US$10.2m
- Bahrain: US$9.1m
- Cambodia: US$7.5m
- Hungary: US$6.1m
- Germany: US$6.1m
- Czechia: US$5.9m
- Romania: US$5.9m
- France: US$5.5m
- Iraq: US$5m
- Saudi Arabia: US$5m
- Spain: US$4.7m
- United States: US$3.9m
- Jordan: US$3.8m
- Poland: US$3.6m
- Fiji: US$3.4m
- Sweden: US$3.3m
- Timor-Leste: US$3.1m
- Kazakhstan: US$2.8m
- Slovakia: US$2.3m
- Ukraine: US$1.8m
- Lithuania: US$1.7m
- Austria: US$1.7m
- Kuwait: US$1.7m
- Latvia: US$1.4m
- Greece: US$1.4m
- Maldives: US$1.3m
- United Arab Emirates: US$1.2m
- Gambia: US$1.1m
- China: US$1m
- Serbia: US$985.1k
- Slovenia: US$939.7k
- Singapore: US$918.9k
- Mozambique: US$914.7k
- Moldova: US$897k
- Kyrgyzstan: US$779.9k
- Mauritania: US$748k
- Bahamas: US$725.4k
- Uruguay: US$695k
- American Samoa: US$683.1k
- Croatia: US$629.6k
- Australia: US$602.6k
- Luxembourg: US$581.7k
- Botswana: US$509.9k
- Palestinian Territories: US$505.3k
- Denmark: US$502.5k
- Bulgaria: US$487.1k
- Libya: US$446.6k
- Bosnia & Herzegovina: US$446.2k
- Indonesia: US$445k
- Canada: US$437.3k
- Sudan: US$429.7k
- Papua New Guinea: US$381.1k
- Myanmar (Burma): US$354.3k
- Cape Verde: US$350.6k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  France | US$24.7m | 10.3% |
| 2 |  Australia | US$22.9m | 9.6% |
| 3 | Spain | US$22.8m | 9.5% |
| 4 |  United States | US$21.1m | 8.8% |
| 5 |  Saudi Arabia | US$17.7m | 7.4% |
| 6 |  New Zealand | US$16.2m | 6.8% |
| 7 | Netherlands | US$14.3m | 6% |
| 8 |  Germany | US$13.2m | 5.5% |
| 9 |  Poland | US$11.9m | 5% |
| 10 |  Slovakia | US$10.8m | 4.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Malaysia | US$24.2m | 10.1% |
| 2 | Italy | US$24m | 10% |
| 3 |  Mexico | US$19.7m | 8.2% |
| 4 | Netherlands | US$13.3m | 5.6% |
| 5 |  Belgium | US$11.5m | 4.8% |
| 6 |  Hong Kong SAR China | US$10.6m | 4.4% |
| 7 |  Portugal | US$10.2m | 4.3% |
| 8 |  Bahrain | US$9.1m | 3.8% |
| 9 |  Cambodia | US$7.5m | 3.1% |
| 10 |  Hungary | US$6.1m | 2.6% |
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 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.
Goods from 148 countries can enter the UK at a preferential rate instead of the standard ; 141 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
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 the EU?
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.
Which country exports the most of a fat content, by weight, exceeding 6 % but…?
France, with US$24.7m in 2024 (10.3% of world exports).
Which countries can export these goods to the UK duty-free?
141 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.
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.
Typical products
Everyday names, not part of the legal text.