Subheading · Section I

0403.90: Yogurt; buttermilk, curdled milk and cream, kephir and: other

0403.90

Official description Other

  • —UK
  • —EU
  • 200%Türkiye
  • 17%–20%USA
  • US$2.4bnWorld trade in 2024

Subheading 0403.90 belongs to heading 0403 (yogurt; buttermilk, curdled milk and cream, kephir and other fermented or…) in chapter 04.

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.

The Turkish Customs Tariff Schedule divides subheading 0403.90 into 18 tariff lines; the statutory rate is 200%.

In the Harmonized Tariff Schedule of the United States, subheading 0403.90 covers 20 tariff lines and the duty is between 17% and 20%. 17 lines have a specific or compound duty.

In 2024, countries exported these goods worth US$2.4bn (−3% year on year).

The largest exporter was Germany (US$333m), followed by France.

The biggest buyer was Italy, with imports of US$214m.

The United Kingdom ranked 19th among 125 exporters with US$24m; its largest buyer was the Philippines.

The United Kingdom imported US$153.6m, most of it from France.

Duty rates compared

UK specific or compound duty Third-country duty 18 tariff lines EU specific or compound duty Third-country duty 18 tariff lines Türkiye 200% Statutory rate (Law 474) 18 tariff lines USA 17% – 20% General (MFN) 20 tariff lines · average 19% · 17× specific or compound duty

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 0403 90 00 00 Other
  2. Not flavoured nor containing added fruit, nuts or cocoa
  3. In powder, granules or other solid forms
  4. Not containing added sugar or other sweetening matter, of a fat content, by weight
  5. 0403 90 11 00 Not exceeding 1.5% 84.00 GBP / 100 kg
  6. 0403 90 13 00 Exceeding 1.5% but not exceeding 27% 113.00 GBP / 100 kg
  7. 0403 90 19 00 Exceeding 27% 139.00 GBP / 100 kg
  8. Other, of a fat content, by weight
  9. 0403 90 31 00 Not exceeding 1.5% 0.70 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  10. 0403 90 33 00 Exceeding 1.5% but not exceeding 27% 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  11. 0403 90 39 00 Exceeding 27% 1.30 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  12. Other
  13. Not containing added sugar or other sweetening matter, of a fat content, by weight
  14. 0403 90 51 00 Not exceeding 3% 17.00 GBP / 100 kg
  15. 0403 90 53 00 Exceeding 3% but not exceeding 6% 20.00 GBP / 100 kg
  16. 0403 90 59 00 Exceeding 6% 49.00 GBP / 100 kg
  17. Other, of a fat content, by weight
  18. 0403 90 61 00 Not exceeding 3% 0.10 GBP / kg/lactic matter + 17.00 GBP / 100 kg
  19. 0403 90 63 00 Exceeding 3% but not exceeding 6% 0.10 GBP / kg/lactic matter + 17.00 GBP / 100 kg
  20. 0403 90 69 00 Exceeding 6% 0.40 GBP / kg/lactic matter + 17.00 GBP / 100 kg
  21. Flavoured or containing added fruit, nuts or cocoa
  22. In powder, granules or other solid forms, of a milkfat content, by weight
  23. 0403 90 71 00 Not exceeding 1.5% 8.00 % + 79.00 GBP / 100 kg
  24. 0403 90 73 00 Exceeding 1.5% but not exceeding 27% 8.00 % + 109.00 GBP / 100 kg
  25. 0403 90 79 00 Exceeding 27% 8.00 % + 141.00 GBP / 100 kg
  26. Other, of a milkfat content, by weight
  27. 0403 90 91 00 Not exceeding 3% 8.00 % + 10.00 GBP / 100 kg
  28. 0403 90 93 00 Exceeding 3% but not exceeding 6% 8.00 % + 14.00 GBP / 100 kg
  29. 0403 90 99 00 Exceeding 6% 8.00 % + 22.00 GBP / 100 kg

EU Combined Nomenclature

EU lines →
  1. 0403 90 Other:
  2. Not flavoured nor containing added fruit, nuts or cocoa:
  3. In powder, granules or other solid forms:
  4. Not containing added sugar or other sweetening matter, of a fat content, by weight:
  5. 0403 90 11 Not exceeding 1,5 % 100,4 €/100 kg/net—
  6. 0403 90 13 Exceeding 1,5 % but not exceeding 27 % 135,7 €/100 kg/net—
  7. 0403 90 19 Exceeding 27 % 167,2 €/100 kg/net—
  8. Other, of a fat content, by weight:
  9. 0403 90 31 Not exceeding 1,5 % 0,95 €/kg + 22 €/100 kg/net—
  10. 0403 90 33 Exceeding 1,5 % but not exceeding 27 % 1,31 €/kg + 22 €/100 kg/net—
  11. 0403 90 39 Exceeding 27 % 1,62 €/kg + 22 €/100 kg/net—
  12. Other:
  13. Not containing added sugar or other sweetening matter, of a fat content, by weight:
  14. 0403 90 51 Not exceeding 3 % 20,5 €/100 kg/net—
  15. 0403 90 53 Exceeding 3 % but not exceeding 6 % 24,4 €/100 kg/net—
  16. 0403 90 59 Exceeding 6 % 59,2 €/100 kg/net—
  17. Other, of a fat content, by weight:
  18. 0403 90 61 Not exceeding 3 % 0,17 €/kg + 21,1 €/100 kg/net—
  19. 0403 90 63 Exceeding 3 % but not exceeding 6 % 0,20 €/kg + 21,1 €/100 kg/net—
  20. 0403 90 69 Exceeding 6 % 0,54 €/kg + 21,1 €/100 kg/net—
  21. Flavoured or containing added fruit, nuts or cocoa:
  22. In powder, granules or other solid forms, of a milkfat content, by weight:
  23. 0403 90 71 Not exceeding 1,5 % 8,3 + 95 €/100 kg/net—
  24. 0403 90 73 Exceeding 1,5 % but not exceeding 27 % 8,3 + 130,4 €/100 kg/net—
  25. 0403 90 79 Exceeding 27 % 8,3 + 168,8 €/100 kg/net—
  26. Other, of a milkfat content, by weight:
  27. 0403 90 91 Not exceeding 3 % 8,3 + 12,4 €/100 kg/net—
  28. 0403 90 93 Exceeding 3 % but not exceeding 6 % 8,3 + 17,1 €/100 kg/net—
  29. 0403 90 99 Exceeding 6 % 8,3 + 26,6 €/100 kg/net—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 0403.90 Diğerleri:
  2. Aromalandırılmamış, ilave meyva, sert kabuklu meyvalar veya kakao içermeyenler:
  3. Toz, granül veya diğer katı şekillerde olanlar:
  4. İlave şeker veya diğer tatlandırıcı maddeleri içermeyenler:
  5. 0403.90.11.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  6. 0403.90.13.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  7. 0403.90.19.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  8. Diğerleri:
  9. 0403.90.31.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  10. 0403.90.33.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  11. 0403.90.39.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  12. Diğerleri:
  13. İlave şeker veya diğer tatlandırıcı maddeleri içermeyenler:
  14. 0403.90.51.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 3'ü geçmeyenler 200%
  15. 0403.90.53.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 3'ü geçen fakat % 6' yı geçmeyenler 200%
  16. 0403.90.59.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 6'yı geçenler 200%
  17. Diğerleri:
  18. 0403.90.61.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 3'ü geçmeyenler 200%
  19. 0403.90.63.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 3'ü geçen fakat % 6' yı geçmeyenler 200%
  20. 0403.90.69.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 6'yı geçenler 200%
  21. Aromalandırılmış veya ilave meyva, sert kabuklu meyvalar veya kakao içerenler:
  22. Toz, granül veya diğer katı şekillerde olanlar:
  23. 0403.90.71.00.00 İçerdiği katı süt yağı oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  24. 0403.90.73.00.00 İçerdiği katı süt yağı oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  25. 0403.90.79.00.00 İçerdiği katı süt yağı oranı ağırlık itibariyle % 27'yi geçenler 200%
  26. Diğerleri:
  27. 0403.90.91.00.00 İçerdiği katı süt yağı oranı ağırlık itibariyle % 3'ü geçmeyenler 200%
  28. 0403.90.93.00.00 İçerdiği katı süt yağı oranı ağırlık itibariyle % 3'ü geçen fakat % 6'yı geçmeyenler 200%
  29. 0403.90.99.00.00 İçerdiği katı süt yağı oranı ağırlık itibariyle % 6'yı geçenler 200%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 0403.90 Other:
  2. Sour cream containing not over 45 percent by weight of butterfat; buttermilk:
  3. Fluid:
  4. Sour cream:
  5. 0403.90.02.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 3.2¢/literliters
  6. 0403.90.04.00 Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions 3.2¢/literliters, kg cmsc
  7. 0403.90.16.00 Other 77.2¢/literliters, kg cmsc
  8. 0403.90.20.00 Buttermilk 0.34¢/literliters, kg cmsc
  9. Dried:
  10. Containing not over 6 percent by weight of butterfat:
  11. 0403.90.37.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 3.3¢/kgkg
  12. 0403.90.41 Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions 3.3¢/kg
  13. 0403.90.41.10 Articles for which an import license is required kg, kg cmsc
  14. 0403.90.41.90 Other kg, kg cmsc
  15. 0403.90.45.00 Other 87.6¢/kgkg, kg cmsc
  16. Containing over 6 percent but not over 35 percent by weight of butterfat:
  17. 0403.90.47.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 6.8¢/kgkg
  18. 0403.90.51.00 Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions 6.8¢/kgkg, kg cmsc
  19. 0403.90.55.00 Other $1.092/kgkg, kg cmsc
  20. Other:
  21. 0403.90.57.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 13.7¢/kgkg
  22. 0403.90.61.00 Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions 13.7¢/kgkg, kg cmsc
  23. 0403.90.65.00 Other $1.556/kgkg, kg cmsc
  24. Sour cream containing over 45 percent by weight of butterfat:
  25. 0403.90.72.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 12.3¢/kgkg
  26. 0403.90.74.00 Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions 12.3¢/kgkg, kg cmsc
  27. 0403.90.78.00 Other $1.646/kgkg, kg cmsc
  28. Other:
  29. 0403.90.85.00 Fermented milk other than dried fermented milk or other than dried milk with added lactic ferments 17%kg, kg cmsc
  30. Other:
  31. 0403.90.87.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 20%kg
  32. 0403.90.90.00 Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions 20%kg, kg cmsc
  33. 0403.90.95.00 Other $1.034/kg + 17%kg, kg cmsc

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

0403.90 · US$2.4bn

Trade value (US$) no reported trade < US$1.2mUS$1.2m+US$13.5m+US$45.5m+> US$171.4m

Exports: 125
  1. Germany: US$333m
  2. France: US$309.8m
  3. Belgium: US$193m
  4. Spain: US$171.4m
  5. Poland: US$143.6m
  6. New Zealand: US$122.5m
  7. Austria: US$101.7m
  8. Saudi Arabia: US$81.7m
  9. Netherlands: US$80.2m
  10. United States: US$70.3m
  11. Ireland: US$58.9m
  12. Russia: US$53.1m
  13. Thailand: US$45.5m
  14. Zambia: US$38.9m
  15. Kuwait: US$34.2m
  16. Czechia: US$29.9m
  17. Portugal: US$28.5m
  18. Latvia: US$24m
  19. United Kingdom: US$24m
  20. Luxembourg: US$22.7m
  21. Türkiye: US$21.7m
  22. Romania: US$18.1m
  23. Sweden: US$17.2m
  24. South Africa: US$16.7m
  25. Croatia: US$16m
  26. Finland: US$16m
  27. Indonesia: US$15.3m
  28. Lithuania: US$15.1m
  29. Bahrain: US$14.6m
  30. Greece: US$13.8m
  31. Mexico: US$13.5m
  32. China: US$13m
  33. Hungary: US$12.7m
  34. Bosnia & Herzegovina: US$11.7m
  35. Italy: US$11m
  36. United Arab Emirates: US$10.5m
  37. Australia: US$10.4m
  38. Bulgaria: US$10.2m
  39. Slovenia: US$9.8m
  40. Estonia: US$9.1m
  41. Nicaragua: US$8.6m
  42. Denmark: US$8.4m
  43. Kyrgyzstan: US$8.1m
  44. Slovakia: US$7.8m
  45. Belarus: US$7.4m
  46. Malaysia: US$6.9m
  47. Serbia: US$6.9m
  48. Singapore: US$6.7m
  49. Kazakhstan: US$5.7m
  50. Ukraine: US$4.2m
  51. India: US$3.9m
  52. Egypt: US$3.8m
  53. Pakistan: US$3.7m
  54. Switzerland: US$3.6m
  55. Hong Kong SAR China: US$3.5m
  56. Argentina: US$2.5m
  57. Uruguay: US$2.4m
  58. Iran: US$2m
  59. Vietnam: US$1.7m
  60. Honduras: US$1.7m

Top exporters

RankCountryValueShare
1 Germany US$333m 14.1%
2 France US$309.8m 13.1%
3 Belgium US$193m 8.2%
4 Spain US$171.4m 7.3%
5 Poland US$143.6m 6.1%
6 New Zealand US$122.5m 5.2%
7 Austria US$101.7m 4.3%
8 Saudi Arabia US$81.7m 3.5%
9 Netherlands US$80.2m 3.4%
10 United States US$70.3m 3%

Top importers

RankCountryValueShare
1 Italy US$214m 9.1%
2 Philippines US$168.9m 7.2%
3 Netherlands US$159.3m 6.7%
4 United Kingdom US$153.6m 6.5%
5 Germany US$131.8m 5.6%
6 France US$94.6m 4%
7 Spain US$88.3m 3.7%
8 Belgium US$79.3m 3.4%
9 Portugal US$70.4m 3%
10 Poland US$57.3m 2.4%

Products classified here

Questions and answers

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

Yogurt; buttermilk, curdled milk and cream, kephir and: 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 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).