Subheading · Chapter 04 · Heading 0403
0403.90
0403.90: Yogurt; buttermilk, curdled milk and cream, kephir: other
Buttermilk, kefir and other fermented milk
Official description Other
0403.90 is the HS subheading for buttermilk, kefir and other fermented milk, under heading 0403 in chapter 04.
What you pay
Importing into UK
Customs duty 84 GBP / 100 kg standard rate · across 18 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 90 00 00 Other
- Not flavoured nor containing added fruit, nuts or cocoa
- In powder, granules or other solid forms
- Not containing added sugar or other sweetening matter, of a fat content, by weight
- 0403 90 11 00 Not exceeding 1.5% 84 GBP / 100 kg
- 0403 90 13 00 Exceeding 1.5% but not exceeding 27% 113 GBP / 100 kg
- 0403 90 19 00 Exceeding 27% 139 GBP / 100 kg
- Other, of a fat content, by weight
- 0403 90 31 00 Not exceeding 1.5% 0.7 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0403 90 33 00 Exceeding 1.5% but not exceeding 27% 1 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0403 90 39 00 Exceeding 27% 1.3 GBP / kg/lactic matter + 18 GBP / 100 kg
- Other
- Not containing added sugar or other sweetening matter, of a fat content, by weight
- 0403 90 51 00 Not exceeding 3% 17 GBP / 100 kg
- 0403 90 53 00 Exceeding 3% but not exceeding 6% 20 GBP / 100 kg
- 0403 90 59 00 Exceeding 6% 49 GBP / 100 kg
- Other, of a fat content, by weight
- 0403 90 61 00 Not exceeding 3% 0.1 GBP / kg/lactic matter + 17 GBP / 100 kg
- 0403 90 63 00 Exceeding 3% but not exceeding 6% 0.1 GBP / kg/lactic matter + 17 GBP / 100 kg
- 0403 90 69 00 Exceeding 6% 0.4 GBP / kg/lactic matter + 17 GBP / 100 kg
- Flavoured or containing added fruit, nuts or cocoa
- In powder, granules or other solid forms, of a milkfat content, by weight
- 0403 90 71 00 Not exceeding 1.5% 8 % + 79 GBP / 100 kg
- 0403 90 73 00 Exceeding 1.5% but not exceeding 27% 8 % + 109 GBP / 100 kg
- 0403 90 79 00 Exceeding 27% 8 % + 141 GBP / 100 kg
- Other, of a milkfat content, by weight
- 0403 90 91 00 Not exceeding 3% 8 % + 10 GBP / 100 kg
- 0403 90 93 00 Exceeding 3% but not exceeding 6% 8 % + 14 GBP / 100 kg
- 0403 90 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
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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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–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–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–Liechtenstein agreement | Liechtenstein | Free |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 16.8 GBP / 100 kg / 22.6 GBP / 100 kg / 27.8 GBP / 100 kg / 0.16 GBP / kg / lactic matter + 3.6 GBP / 100 kg / 0.22 GBP / kg / lactic matter + 3.6 GBP / 100 kg / 0.26 GBP / kg / lactic matter + 3.6 GBP / 100 kg / 3.4 GBP / 100 kg / 4 GBP / 100 kg / 9.8 GBP / 100 kg / 0.02 GBP / kg / lactic matter + 3.4 GBP / 100 kg / 0.08 GBP / kg / lactic matter + 3.4 GBP / 100 kg / 1.6% + 15.8 GBP / 100 kg / 1.6% + 21.8 GBP / 100 kg / 1.6% + 28.2 GBP / 100 kg / 1.6% + 2 GBP / 100 kg / 1.6% + 2.8 GBP / 100 kg / 1.6% + 4.4 GBP / 100 kg |
| UK–Australia agreementQuota | Australia | 28 GBP / 100 kg / 37.67 GBP / 100 kg / 46.33 GBP / 100 kg / 0.27 GBP / kg / lactic matter + 6 GBP / 100 kg / 0.37 GBP / kg / lactic matter + 6 GBP / 100 kg / 0.43 GBP / kg / lactic matter + 6 GBP / 100 kg / 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–Colombia agreement | Colombia | 67 GBP / 100 kg / 90 GBP / 100 kg / 111 GBP / 100 kg / 0.5 GBP / kg / lactic matter + 14 GBP / 100 kg / 0.8 GBP / kg / lactic matter + 14 GBP / 100 kg / 1 GBP / kg / lactic matter + 14 GBP / 100 kg / 13 GBP / 100 kg / 16 GBP / 100 kg / 39 GBP / 100 kg / 0 GBP / kg / lactic matter + 14 GBP / 100 kg / 0.3 GBP / kg / lactic matter + 14 GBP / 100 kg / 6.6% + 63 GBP / 100 kg / 6.6% + 87 GBP / 100 kg / 6.6% + 112 GBP / 100 kg / 6.6% + 8.2 GBP / 100 kg / 6.6% + 11 GBP / 100 kg / 6.6% + 17 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–Faroe Islands agreement | Faroe Islands | 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 |
| DCTS Standard | Indonesia | 4.5% + 79 GBP / 100 kg / 4.5% + 109 GBP / 100 kg / 4.5% + 141 GBP / 100 kg / 4.5% + 10 GBP / 100 kg / 4.5% + 14 GBP / 100 kg / 4.5% + 22 GBP / 100 kg |
| UK–Iceland agreement | Iceland | 0% + 79 GBP / 100 kg / 0% + 105 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–Norway agreement | Norway | 0% + 79 GBP / 100 kg / 0% + 105 GBP / 100 kg / 0% + 141 GBP / 100 kg / 0% + 11 GBP / 100 kg / 0% + 14 GBP / 100 kg / 0% + 22 GBP / 100 kg |
| UK–Tunisia agreement | Tunisia | 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–Türkiye agreement | Türkiye | 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£127.6m-1% · previous 12 months
Average import price£1.62 per kg
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £69.1m | 54.2% | +5.5% |
 Germany | £23.7m | 18.6% | -3.9% |
 Poland | £13m | 10.2% | -24.1% |
 Ireland | £8.7m | 6.8% | -5.4% |
 Netherlands | £2.5m | 2% | +8.4% |
 Luxembourg | £2.2m | 1.7% | +19.5% |
 Romania | £1.5m | 1.2% | -7.7% |
 Belgium | £1.5m | 1.2% | -37.5% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 18 tariff lines 
Türkiye 8.3% – 170% Third-country duty 18 tariff lines · average 116.1% 
USA 17% – 20% General (MFN) 20 tariff lines · average 19% · 17× specific or compound duty 
Canada 7.5% General (MFN) 4 tariff lines · 3× specific or compound duty 
Mexico 20% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 4 tariff lines 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free – 5% General (MFN) 9 tariff lines · average 3.9% 
Japan 21.3% – 35% General (MFN) 19 tariff lines · average 29.3% · 6× specific or compound duty 
Taiwan 10% – 20% General (MFN) 10 tariff lines · average 18.3% · 4× specific or compound duty 
GCC 5% General (MFN) 10 tariff lines 
Switzerland specific or compound duty General (MFN) 12 tariff lines 
Norway specific or compound duty General (MFN) 3 tariff lines 
North Macedonia 20% General (MFN) 18 tariff lines 
Nigeria 5% – 20% General (MFN) 4 tariff lines · average 10% World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$13m+US$46m+> US$171m
Exports: 125
- Germany: US$333m
- France: US$310m
- Belgium: US$193m
- Spain: US$171m
- Poland: US$144m
- New Zealand: US$122m
- Austria: US$102m
- Saudi Arabia: US$82m
- Netherlands: US$80m
- United States: US$70m
- Ireland: US$59m
- Russia: US$53m
- Thailand: US$46m
- Zambia: US$39m
- Kuwait: US$34m
- Czechia: US$30m
- Portugal: US$29m
- Latvia: US$24m
- United Kingdom: US$24m
- Luxembourg: US$23m
- Türkiye: US$22m
- Romania: US$18m
- Sweden: US$17m
- South Africa: US$17m
- Croatia: US$16m
- Finland: US$16m
- Indonesia: US$15m
- Lithuania: US$15m
- Bahrain: US$15m
- Greece: US$14m
- Mexico: US$13m
- China: US$13m
- Hungary: US$13m
- Bosnia & Herzegovina: US$12m
- Italy: US$11m
- United Arab Emirates: US$10m
- Australia: US$10m
- Bulgaria: US$10m
- Slovenia: US$10m
- Estonia: US$9m
- Nicaragua: US$9m
- Denmark: US$8m
- Kyrgyzstan: US$8m
- Slovakia: US$8m
- Belarus: US$7m
- Malaysia: US$7m
- Serbia: US$7m
- Singapore: US$7m
- Kazakhstan: US$6m
- Ukraine: US$4m
- India: US$4m
- Egypt: US$4m
- Pakistan: US$4m
- Switzerland: US$4m
- Hong Kong SAR China: US$3m
- Argentina: US$3m
- Uruguay: US$2m
- Iran: US$2m
- Vietnam: US$2m
- Honduras: US$2m
Trade value (US$) no reported trade < US$1mUS$1m+US$8m+US$33m+> US$88m
Imports: 213
- Italy: US$214m
- Philippines: US$169m
- Netherlands: US$159m
- United Kingdom: US$154m
- Germany: US$132m
- France: US$95m
- Spain: US$88m
- Belgium: US$79m
- Portugal: US$70m
- Poland: US$57m
- Kuwait: US$56m
- Saudi Arabia: US$47m
- Romania: US$46m
- Czechia: US$43m
- Malaysia: US$42m
- Thailand: US$41m
- Kazakhstan: US$41m
- Hungary: US$39m
- Iraq: US$37m
- Congo - Kinshasa: US$36m
- Slovakia: US$34m
- United Arab Emirates: US$33m
- Guatemala: US$26m
- Latvia: US$26m
- Mexico: US$24m
- Sweden: US$22m
- Austria: US$20m
- Bahrain: US$19m
- Denmark: US$19m
- Ireland: US$19m
- Azerbaijan: US$18m
- Hong Kong SAR China: US$17m
- Indonesia: US$17m
- Lithuania: US$15m
- Bulgaria: US$15m
- Finland: US$14m
- Singapore: US$14m
- Serbia: US$12m
- Nigeria: US$12m
- Oman: US$12m
- South Africa: US$11m
- China: US$11m
- Peru: US$10m
- Moldova: US$10m
- Uzbekistan: US$10m
- Croatia: US$10m
- Slovenia: US$9m
- Estonia: US$9m
- Luxembourg: US$9m
- Greece: US$9m
- Ukraine: US$9m
- Bosnia & Herzegovina: US$8m
- Myanmar (Burma): US$8m
- Egypt: US$8m
- Montenegro: US$8m
- Mozambique: US$8m
- Armenia: US$7m
- Papua New Guinea: US$7m
- Qatar: US$6m
- Vietnam: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$333m | 14.1% |
| 2 | France | US$310m | 13.1% |
| 3 | Belgium | US$193m | 8.2% |
| 4 |  Spain | US$171m | 7.3% |
| 5 | Poland | US$144m | 6.1% |
| 6 | New Zealand | US$122m | 5.2% |
| 7 |  Austria | US$102m | 4.3% |
| 8 |  Saudi Arabia | US$82m | 3.5% |
| 9 | Netherlands | US$80m | 3.4% |
| 10 | United States | US$70m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Italy | US$214m | 9.1% |
| 2 |  Philippines | US$169m | 7.2% |
| 3 | Netherlands | US$159m | 6.7% |
| 4 | United Kingdom | US$154m | 6.5% |
| 5 | Germany | US$132m | 5.6% |
| 6 | France | US$95m | 4% |
| 7 | Spain | US$88m | 3.7% |
| 8 | Belgium | US$79m | 3.4% |
| 9 |  Portugal | US$70m | 3% |
| 10 | Poland | US$57m | 2.4% |
Import duty on this product around the world 164
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.
- 14%median duty
- 16number of duty-free countries (MFN)
- 235%highest: Liechtenstein, Switzerland, Türkiye
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 12% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 10% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 15%* | 2023 | |
 Aruba | 4% | 0% – 6% | 2021 · HS 2012 |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 35% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 10% | 2022 · HS 2017 | |
 Belarus | 15%* | 2021 · HS 2017 | |
 Belize | 10% | 2023 | |
 Benin | 10% | 5% – 20% | 2023 |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 20%* | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 5% – 20% | 2023 |
 Burundi | 60% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 7.5% | 2023 | |
 Cape Verde | 25% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 20% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 52% | 34% – 65% | 2023 |
 Côte d’Ivoire | 14% | 5% – 35% | 2023 · HS 2017 |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 10% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 40% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 15%* | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 57%* | 13% – 116% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 10% | 5% – 20% | 2023 |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 10% | 5% – 20% | 2023 |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 10% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 10% | 5% – 20% | 2023 |
 Guinea-Bissau | 10% | 5% – 20% | 2023 |
 Guyana | 10% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 35% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 56%* | 52% – 87% | 2023 |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 30% | 5% – 55% | 2020 · HS 2017 |
 Israel | 60%* | 2022 · HS 2017 | |
 Jamaica | 10% | 2023 | |
| Japan | 29% | 21% – 35% | 2023 |
 Jordan | 20% | 15% – 25% | 2023 |
 Kazakhstan | 15% | 2023 | |
 Kenya | 60% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 15%* | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 20% | 2020 · HS 2017 | |
 Lesotho | 16%* | 2023 | |
 Liberia | 10% | 5% – 20% | 2023 |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 235%* | 13% – 985% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 10% | 5% – 20% | 2023 |
 Mauritania | 14% | 5% – 35% | 2023 · HS 2017 |
 Mauritius | 0% | 2023 | |
| Mexico | 20% | 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) | 5% | 2023 · HS 2017 | |
 Namibia | 16%* | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 1.7% | 0% – 5% | 2023 |
 Nicaragua | 15% | 2023 | |
 Niger | 10% | 5% – 20% | 2023 |
| Nigeria | 10% | 5% – 20% | 2023 |
| North Macedonia | 20% | 2023 | |
| Norway | 60%* | 32% – 113% | 2023 |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 60%* | 2017 · HS 2017 | |
 Panama | 35% | 5% – 120% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 5% | 3% – 7% | 2023 |
 Qatar | 5% | 2023 | |
 Russia | 15%* | 2021 · HS 2017 | |
 Rwanda | 60% | 2023 | |
 Samoa | 5% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
| Saudi Arabia | 13% | 10% – 15% | 2023 |
 Senegal | 10% | 5% – 20% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 5% – 20% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 35% | 2023 · HS 2017 | |
 South Africa | 15%* | 2023 | |
 South Korea | 63% | 36% – 89% | 2023 |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 10% | 2023 | |
 St Lucia | 10% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 4.5% | 3% – 6% | 2021 · HS 2017 |
 St Vincent & the Grenadines | 10% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 10% | 2023 · HS 2007 | |
| Switzerland | 216%* | 12% – 910% | 2023 |
 Syria | 20% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 60% | 2023 | |
 Thailand | 18% | 18% – 18% | 2023 |
 Togo | 10% | 5% – 20% | 2023 |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 10% | 2023 · HS 2012 | |
| Türkiye | 170% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 60% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 54%* | 12% – 110% | 2023 |
| United States | 19% | 17% – 20% | 2023 |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 20%* | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
 Vietnam | 20% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 5% | 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
- 02232 Buttermilk, curdled milk & cream, kephir & other fermented/acidified milk/cream, whether/not concentrated/containing added sugar/other sweetening matter/flavoured/containing added fruit, nuts/cocoa
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 22230 Yoghurt and other fermented or acidified milk and cream
- ISIC Rev. 4 activity
- 1050 Manufacture of dairy products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0403.90 | unchanged |
| 2012 | 0403.90 | unchanged |
| 2007 | 0403.90 | unchanged |
| 2002 | 0403.90 | unchanged |
| 1996 | 0403.90 | unchanged |
| 1992 | 0403.90 | unchanged |
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.
-
The tariff classification of Cheese Flavor Pastes and Cultured Cream Flavor Paste from New Zealand
- 600009368 HMRC
Strawberry Frozen Yogurt. The product is used for the hospitality sector as a frozen dessert. It is made from a Ultra Heat Treated (UHT) with a dairy base of cream, low fat yogurt and strawberry puree to make the final product, with a fat content of 11.1%. It is made by blending the above…
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.
- Tariff change
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff all 18 lines under subheading 0403.90 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 18 lines under subheading 0403.90 carry a specific or compound duty rather than a percentage.
Imports of buttermilk, kefir and other fermented milk into the UK came to £127.6m between September 2025 and August 2026 (down 1% on the year before); France supplied 54%, followed by Germany.
In 2024, countries exported buttermilk, kefir and other fermented milk worth US$2.4bn (−3% year on year).
The largest exporter was Germany (US$333m), followed by France.
Products classified here
Questions and answers
What is the HS code for yogurt; buttermilk, curdled milk and cream, kephir: other?
Yogurt; buttermilk, curdled milk and cream, kephir: other fall under HS subheading 0403.90, part of heading 0403, in section I of the Harmonized System.
What is the import duty on yogurt; buttermilk, curdled milk and cream… in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 0403.90 from countries without a preferential agreement are charged at 8.3% to 170%, 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 United States?
Under the Harmonized Tariff Schedule of the United States, imports under 0403.90 from countries without a preferential agreement are charged at 17% to 20%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most yogurt; buttermilk, curdled milk and cream…?
Germany, with US$333m in 2024 (14.1% of world exports).
Where does the UK import buttermilk, kefir and other fermented milk from?
In the 12 months to August 2026, the largest suppliers were France (54%), Germany (19%) and Poland (10%), out of total imports of £127.6m.
Typical products
Everyday names, not part of the legal text.