Subheading · Chapter 04 · Heading 0401

0401.50

0401.50: Of a fat content, by weight, exceeding 10 %

Cream and milk, over 10% fat

0401.50 is the HS subheading for cream and milk, over 10% fat, under heading 0401 in chapter 04.

What you pay

Importing into UK

Customs duty 48 GBP / 100 kg standard rate · across 12 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 50 00 00 Of a fat content, by weight, exceeding 10%
  2. Not exceeding 21%
  3. 0401 50 11 00 In immediate packings of a net content not exceeding two litres 48.00 GBP / 100 kg
  4. 0401 50 11 10 Cream 48 GBP / 100 kg
  5. 0401 50 11 90 Milk 48 GBP / 100 kg
  6. 0401 50 19 00 Other 47.00 GBP / 100 kg
  7. 0401 50 19 10 Cream 47 GBP / 100 kg
  8. 0401 50 19 90 Milk 47 GBP / 100 kg
  9. Exceeding 21% but not exceeding 45%
  10. 0401 50 31 00 In immediate packings of a net content not exceeding two litres 92.00 GBP / 100 kg
  11. 0401 50 31 10 Cream 92 GBP / 100 kg
  12. 0401 50 31 90 Milk 92 GBP / 100 kg
  13. 0401 50 39 00 Other 91.00 GBP / 100 kg
  14. 0401 50 39 10 Cream 91 GBP / 100 kg
  15. 0401 50 39 90 Milk 91 GBP / 100 kg
  16. Exceeding 45%
  17. 0401 50 91 00 In immediate packings of a net content not exceeding two litres 153.00 GBP / 100 kg
  18. 0401 50 91 10 Cream 153 GBP / 100 kg
  19. 0401 50 91 90 Milk 153 GBP / 100 kg
  20. 0401 50 99 00 Other 152.00 GBP / 100 kg
  21. 0401 50 99 10 Cream 152 GBP / 100 kg
  22. 0401 50 99 90 Milk 152 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 / 18.4 GBP / 100 kg / 18.2 GBP / 100 kg / 30.6 GBP / 100 kg / 30.4 GBP / 100 kg
UK–Australia agreementQuota Australia 16 GBP / 100 kg / 15.67 GBP / 100 kg / 30.67 GBP / 100 kg / 30.33 GBP / 100 kg / 51 GBP / 100 kg / 50.67 GBP / 100 kg

UK: imports by month

last 12 months£94.5m-23.9% · previous 12 months
Average import price£2.95 per kg
Jan 2024: £6.1mFeb 2024: £8.6mMar 2024: £6.9mApr 2024: £6.2mMay 2024: £8.8mJun 2024: £10.9mJul 2024: £13.3mAug 2024: £13.4mSept 2024: £14.6mOct 2024: £16mNov 2024: £17.6mDec 2024: £9.5mJan 2025: £6.9mFeb 2025: £6.1mMar 2025: £5.2mApr 2025: £11.3mMay 2025: £4.6mJun 2025: £5.2mJul 2025: £12.8mAug 2025: £14.3mSept 2025: £17.2mOct 2025: £9.9mNov 2025: £10.8mDec 2025: £4.1mJan 2026: £4.7mFeb 2026: £3.7mMar 2026: £3.5mApr 2026: £7.3mMay 2026: £3.5mJun 2026: £15.4mJul 2026: £8.8mAug 2026: £5.7m 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
Ireland £74.1m 78.5% -28.6%
Poland £5.6m 5.9% -0.2%
France £5m 5.3% +14.5%
Germany £3.8m 4% -1.8%
Netherlands £2.1m 2.2% +49.7%
Denmark £1.5m 1.6% -21.4%
Spain £1.4m 1.5% -8.9%
Belgium £404k 0.4% -57.1%

Same subheading in other tariffs

EU specific or compound duty Third-country duty 6 tariff lines Türkiye 150% Third-country duty 6 tariff lines USA specific or compound duty General (MFN) 6 tariff lines 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) 3 tariff lines · average 11.4% Argentina 10.8% – 12.6% General (MFN) 7 tariff lines · average 11.8% Peru Free General (MFN) 1 tariff line New Zealand Free General (MFN) 2 tariff lines Japan 21.3% – 25% General (MFN) 5 tariff lines · average 23.8% · 2× specific or compound duty Taiwan 20% General (MFN) 3 tariff lines · 2× specific or compound duty GCC 5% General (MFN) 3 tariff lines Switzerland specific or compound duty General (MFN) 2 tariff lines Norway 439% General (MFN) 1 tariff line North Macedonia 20% General (MFN) 6 tariff lines Nigeria 20% General (MFN) 1 tariff line

World trade in 2024

0401.50 · US$5bn

Trade value (US$) no reported trade < US$1mUS$1m+US$14m+US$108m+> US$540m

Exports: 115
  1. Netherlands: US$971m
  2. New Zealand: US$701m
  3. Germany: US$635m
  4. France: US$540m
  5. Belgium: US$504m
  6. Poland: US$252m
  7. Lithuania: US$225m
  8. Spain: US$202m
  9. Ireland: US$131m
  10. United Kingdom: US$121m
  11. Italy: US$108m
  12. Austria: US$58m
  13. Denmark: US$48m
  14. Australia: US$46m
  15. Saudi Arabia: US$41m
  16. Czechia: US$40m
  17. Hungary: US$37m
  18. Estonia: US$32m
  19. United States: US$32m
  20. Finland: US$25m
  21. Mexico: US$24m
  22. Brazil: US$21m
  23. Iran: US$18m
  24. Kuwait: US$17m
  25. Slovakia: US$16m
  26. Luxembourg: US$14m
  27. Russia: US$14m
  28. Croatia: US$14m
  29. Türkiye: US$13m
  30. Latvia: US$13m
  31. Egypt: US$10m
  32. Portugal: US$9m
  33. South Africa: US$8m
  34. Cyprus: US$7m
  35. Slovenia: US$7m
  36. Sweden: US$7m
  37. Switzerland: US$7m
  38. Uruguay: US$6m
  39. Kyrgyzstan: US$6m
  40. Hong Kong SAR China: US$5m
  41. Romania: US$5m
  42. Bosnia & Herzegovina: US$4m
  43. India: US$3m
  44. Thailand: US$3m
  45. Greece: US$3m
  46. Morocco: US$3m
  47. Indonesia: US$3m
  48. Ukraine: US$3m
  49. Norway: US$3m
  50. Serbia: US$2m
  51. Bahrain: US$2m
  52. Bulgaria: US$2m
  53. Philippines: US$1m
  54. Singapore: US$1m
  55. Malaysia: US$1m
  56. South Korea: US$938k
  57. United Arab Emirates: US$860k
  58. Malta: US$739k
  59. Japan: US$699k
  60. Zimbabwe: US$661k

Top exporters

RankCountryValueShare
1 Netherlands US$971m 19.3%
2 New Zealand US$701m 13.9%
3 Germany US$635m 12.6%
4 France US$540m 10.7%
5 Belgium US$504m 10%
6 Poland US$252m 5%
7 Lithuania US$225m 4.5%
8 Spain US$202m 4%
9 Ireland US$131m 2.6%
10 United Kingdom US$121m 2.4%

Top importers

RankCountryValueShare
1 China US$994m 19.8%
2 Germany US$670m 13.3%
3 Belgium US$547m 10.9%
4 France US$420m 8.3%
5 Poland US$265m 5.3%
6 Italy US$248m 4.9%
7 Netherlands US$202m 4%
8 South Korea US$150m 3%
9 Denmark US$132m 2.6%
10 United Kingdom US$95m 1.9%

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
  • 30number of duty-free countries (MFN)
  • 447%highest: Liechtenstein, Norway, Switzerland

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) 39%* 19% – 62% 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 82%* 2023
India 30% 2023
Indonesia 5% 2023
Iran 15% 2020 · HS 2017
Israel 49%* 2022 · HS 2017
Jamaica 75% 2023
Japan 24% 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 447%* 325% – 569% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 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 56%* 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 366%* 266% – 465% 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 38%* 18% – 59% 2023
United States 14%* 1% – 51% 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 16%* 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
20170401.50unchanged
20120401.50unchanged
20070401.30changed
20020401.30changed
19960401.30changed
19920401.30changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • N291932 U.S. CBP 8 December 2017 · 0401.50.05.00

    The tariff classification of Whipping Cream and Aerosol Whipped Cream from Belgium and France

  • 600013249 HMRC 15 May 2025 – 14 May 2028 · 0401 50 91 00

    Clotted Cream. Clotted cream is made from 100% full-fat cow's milk. The milk is heated, in shallow pans, and then allowed to cool slowly. During this cooling process, the cream separates from the milk whey, forming a thick, rich fat layer at the surface, referred to as "clots" or “clouts”. The…

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 12 lines under subheading 0401.50 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 6 lines under subheading 0401.50 carry a specific or compound duty rather than a percentage.

Imports of cream and milk, over 10% fat into the UK came to £94.5m between September 2025 and August 2026 (down 24% on the year before); Ireland supplied 79%, followed by Poland.

In 2024, countries exported cream and milk, over 10% fat worth US$5bn (+12.7% year on year).

The largest exporter was the Netherlands (US$971m), followed by New Zealand.

Products classified here

Questions and answers

What is the HS code for of a fat content, by weight, exceeding 10 %?

Of a fat content, by weight, exceeding 10 % fall under HS subheading 0401.50, part of heading 0401, in section I of the Harmonized System.

What is the import duty on of a fat content, by weight, exceeding 10 % in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 0401.50 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 10 % in Canada?

Under the Customs Tariff of Canada, imports under 0401.50 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 10 %?

The Netherlands, with US$971m in 2024 (19.3% of world exports).

Where does the UK import cream and milk, over 10% fat from?

In the 12 months to August 2026, the largest suppliers were Ireland (79%), Poland (6%) and France (5%), out of total imports of £94.5m.

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Typical products

Everyday names, not part of the legal text.