0403.20: Yogurt; buttermilk, curdled milk and cream, kephir: yogurt

Yogurt

Official description Yogurt

0403.20 is the HS subheading for yogurt, under heading 0403 in chapter 04.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 6% – 12% · specific or compound duty standard rate · across 16 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 →

0403 20 00 00 Yogurt
Not flavoured nor containing added fruit, nuts, cocoa, chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers' wares
Not containing added sugar or other sweetening matter, of a fat content, by weight
0403 20 11 00 Not exceeding 3% 17 GBP / 100 kg
0403 20 13 00 Exceeding 3% but not exceeding 6% 20 GBP / 100 kg
0403 20 19 00 Exceeding 6% 49 GBP / 100 kg
Other, of a fat content, by weight
0403 20 31 00 Not exceeding 3% 0.1 GBP / kg/lactic matter + 17 GBP / 100 kg
0403 20 33 00 Exceeding 3% but not exceeding 6% 0.1 GBP / kg/lactic matter + 17 GBP / 100 kg
0403 20 39 00 Exceeding 6% 0.4 GBP / kg/lactic matter + 17 GBP / 100 kg
Containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers' wares
0403 20 41 00 Containing, by weight, less than 1.5% milkfat, 5% sucrose (including invert sugar) or isoglucose, 5% glucose or starch 12%
0403 20 49 00 Other 6%
Containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 6%
0403 20 49 33 Containing less than 70% of sucrose (including invert sugar expessed as sucrose) 6%
0403 20 49 36 Other 6%
0403 20 49 90 Other 6%
Other, flavoured or containing added fruit, nuts or cocoa
In powder, granules or other solid forms, of a milkfat content, by weight
0403 20 51 00 Not exceeding 1.5% 8 % + 79 GBP / 100 kg
0403 20 53 00 Exceeding 1.5% but not exceeding 27% 8 % + 109 GBP / 100 kg
0403 20 59 00 Exceeding 27% 8 % + 141 GBP / 100 kg
Other, of a milkfat content, by weight
0403 20 91 00 Not exceeding 3% 8 % + 10 GBP / 100 kg
0403 20 93 00 Exceeding 3% but not exceeding 6% 8 % + 14 GBP / 100 kg
0403 20 99 00 Exceeding 6% 8 % + 22 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 scheme	Countries	Rate
standard rate (no agreement)	—	6% – 12%
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
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu	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
CPTPPQuota	Australia, Brunei, Chile, Malaysia, Mexico	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–Colombia agreementQuota	Colombia	Free
UK–Ceuta & Melilla agreement	Ceuta & Melilla	Free
UK–Ecuador agreement	Ecuador	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 agreementQuota	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
UK–Switzerland agreement	Switzerland	Free
UK–Faroe Islands agreement	Faroe Islands	Free
DCTS Standard	Indonesia	Free – 2.5%
UK–Liechtenstein agreement	Liechtenstein	Free
UK–Australia agreementQuota	Australia	5.67 GBP / 100 kg / 6.67 GBP / 100 kg / 16.33 GBP / 100 kg / 0.03 GBP / kg / lactic matter + 5.67 GBP / 100 kg / 0.13 GBP / kg / lactic matter + 5.67 GBP / 100 kg / 2.7% + 26.33 GBP / 100 kg / 2.7% + 36.33 GBP / 100 kg / 2.7% + 47 GBP / 100 kg / 2.7% + 3.33 GBP / 100 kg / 2.7% + 4.67 GBP / 100 kg / 2.7% + 7.33 GBP / 100 kg
UK–Iceland agreement	Iceland	0% + 79 GBP / 100 kg / 0% + 10 GBP / 100 kg / 0% + 105 GBP / 100 kg / 0% + 141 GBP / 100 kg / 0% + 14 GBP / 100 kg / 0% + 22 GBP / 100 kg
UK–Norway agreement	Norway	0% + 79 GBP / 100 kg / 0% + 10 GBP / 100 kg / 0% + 105 GBP / 100 kg / 0% + 141 GBP / 100 kg / 0% + 14 GBP / 100 kg / 0% + 22 GBP / 100 kg
UK–Tunisia agreement	Tunisia	0% + 79 GBP / 100 kg / 0% + 10 GBP / 100 kg / 0% + 109 GBP / 100 kg / 0% + 141 GBP / 100 kg / 0% + 14 GBP / 100 kg / 0% + 22 GBP / 100 kg
UK–Türkiye agreement	Türkiye	0% + 79 GBP / 100 kg / 0% + 10 GBP / 100 kg / 0% + 109 GBP / 100 kg / 0% + 141 GBP / 100 kg / 0% + 14 GBP / 100 kg / 0% + 22 GBP / 100 kg
UK–Chile agreement	Chile	0% + 79 GBP / 100 kg / 0% + 109 GBP / 100 kg / 0% + 141 GBP / 100 kg / 0% + 10 GBP / 100 kg / 0% + 14 GBP / 100 kg / 0% + 22 GBP / 100 kg
UK–Mexico agreement	Mexico	0% + 79 GBP / 100 kg / 0% + 109 GBP / 100 kg / 0% + 141 GBP / 100 kg / 0% + 10 GBP / 100 kg / 0% + 14 GBP / 100 kg / 0% + 22 GBP / 100 kg

UK: imports by month

last 12 months£497.2m+20.6% · previous 12 months

Average import price£1.96 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Greece	£239m	48.1%	+42.8%
Belgium	£64m	12.9%	-5.8%
France	£62m	12.5%	+1.7%
Germany	£39.7m	8%	-11.3%
Ireland	£38.5m	7.7%	-0.5%
Spain	£14.3m	2.9%	+5.5%
Poland	£14.2m	2.9%	+114.5%
Switzerland	£7.8m	1.6%	+576%

Same subheading in other tariffs

EU 12.8% Third-country duty 14 tariff lines · 13× specific or compound duty

Türkiye 7.6% – 170% Third-country duty 16 tariff lines · average 89.4%

USA 17% – 20% General (MFN) 4 tariff lines · average 19% · 1× specific or compound duty

World trade in 2024

0403.20 · US$3.8bn

Trade value (US$) no reported trade < US$1.7mUS$1.7m+US$14.4m+US$81.7m+> US$272.9m

Exports: 124

Germany: US$752.3m
Greece: US$454.4m
France: US$419.3m
Belgium: US$272.9m
Spain: US$219.8m
Saudi Arabia: US$179.1m
Austria: US$168.8m
Poland: US$122m
Thailand: US$113.8m
Canada: US$84.2m
United States: US$84.2m
Czechia: US$81.7m
Netherlands: US$69.5m
Australia: US$53.7m
Ireland: US$53.4m
Romania: US$53.3m
Slovenia: US$49.4m
Portugal: US$40.5m
Luxembourg: US$38m
United Kingdom: US$31m
Finland: US$29.6m
South Africa: US$24.5m
Slovakia: US$24m
Switzerland: US$22.2m
Italy: US$22.1m
Mexico: US$20.4m
Denmark: US$20.3m
Sweden: US$19m
Croatia: US$18.9m
Serbia: US$14.4m
Estonia: US$13.4m
Kazakhstan: US$13.4m
Russia: US$13.2m
China: US$12.7m
Latvia: US$12.7m
El Salvador: US$12.1m
Costa Rica: US$10.7m
Egypt: US$8.5m
Bosnia & Herzegovina: US$8.4m
Indonesia: US$7.9m
Nicaragua: US$7.8m
Tunisia: US$7m
Türkiye: US$6.5m
South Korea: US$6.5m
Senegal: US$6.5m
Malaysia: US$6.4m
New Zealand: US$5.8m
Bulgaria: US$5.3m
Hungary: US$4.4m
Belarus: US$4.1m
Lithuania: US$3.8m
Cyprus: US$3.3m
Honduras: US$2.4m
Vietnam: US$2.3m
Colombia: US$2.1m
Japan: US$2.1m
United Arab Emirates: US$2.1m
Hong Kong SAR China: US$1.8m
Ukraine: US$1.7m
Ghana: US$1.6m

Top exporters

Rank	Country	Value	Share
1	Germany	US$752.3m	20%
2	Greece	US$454.4m	12.1%
3	France	US$419.3m	11.1%
4	Belgium	US$272.9m	7.2%
5	Spain	US$219.8m	5.8%
6	Saudi Arabia	US$179.1m	4.7%
7	Austria	US$168.8m	4.5%
8	Poland	US$122m	3.2%
9	Thailand	US$113.8m	3%
10	Canada	US$84.2m	2.2%

Top importers

Rank	Country	Value	Share
1	United Kingdom	US$499.7m	13.3%
2	Italy	US$388.5m	10.3%
3	Spain	US$241.5m	6.4%
4	Germany	US$232m	6.2%
5	Netherlands	US$211m	5.6%
6	Belgium	US$184.2m	4.9%
7	Portugal	US$179.1m	4.7%
8	United States	US$155.9m	4.1%
9	France	US$130.8m	3.5%
10	Sweden	US$101.6m	2.7%

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 30 June 2026 · Applies from: 16 July 2026

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
Tariff change 22 June 2026 · Applies from: 12 July 2026

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

Rule changes →

Code history

Since 2022; before, these goods were classified under 0403.10, 1901.90.

In the UK Global Tariff, subheading 0403.20 covers 16 tariff lines and the duty is between 6% and 12%. 12 lines have a specific or compound duty.

The EU Combined Nomenclature divides subheading 0403.20 into 14 tariff lines; the duty is 12.8%. 13 lines have a specific or compound duty.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard 6% – 12%; 138 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 yogurt worth £497.2m (up 21% on the year before), at an average of £1.96 per kg; Greece supplied 48%, followed by Belgium.

World trade in yogurt reached US$3.8bn in 2024, up 12.6% on 2023.

Germany was the largest exporter with 20% of the total, ahead of Greece.

Products classified here

yogurt

Questions and answers

What is the HS code for yogurt; buttermilk, curdled milk and cream, kephir: yogurt?

Yogurt; buttermilk, curdled milk and cream, kephir: yogurt fall under HS subheading 0403.20, part of heading 0403, in section I of the Harmonized System.

What is the import duty on yogurt; buttermilk, curdled milk and cream… in the UK?

Under the UK Global Tariff, imports under 0403.20 from countries without a preferential agreement are charged at 6% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on yogurt; buttermilk, curdled milk and cream… in the EU?

Under the EU Combined Nomenclature, imports under 0403.20 from countries without a preferential agreement are charged at 12.8%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most yogurt; buttermilk, curdled milk and cream…?

Germany, with US$752.3m in 2024 (20% of world exports).

Which countries can export yogurt to the UK duty-free?

138 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% – 12% applies. Pick a country above to see its rate.

Where does the UK import yogurt from?

In the 12 months to August 2026, the largest suppliers were Greece (48%), Belgium (13%) and France (13%), out of total imports of £497.2m.