Subheading · Chapter 04 · Heading 0404
0404.10: Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
Whey and modified whey
0404.10 is the HS subheading for whey and modified whey, under heading 0404 in chapter 04.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0404 10 00 00 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
- In powder, granules or other solid forms
- Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6.38), by weight
- Not exceeding 15%, and of a fat content, by weight
- 0404 10 02 00 Not exceeding 1.5% 5.8 GBP / 100 kg
- 0404 10 04 00 Exceeding 1.5% but not exceeding 27% 113 GBP / 100 kg
- 0404 10 06 00 Exceeding 27% 139 GBP / 100 kg
- Exceeding 15%, and of a fat content, by weight
- 0404 10 12 00 Not exceeding 1.5% 84 GBP / 100 kg
- 0404 10 14 00 Exceeding 1.5% but not exceeding 27% 113 GBP / 100 kg
- 0404 10 16 00 Exceeding 27% 139 GBP / 100 kg
- Other, of a protein content (nitrogen content × 6.38), by weight
- Not exceeding 15%, and of a fat content, by weight
- 0404 10 26 00 Not exceeding 1.5% 14 GBP / 100 kg
- 0404 10 28 00 Exceeding 1.5% but not exceeding 27% 1 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 10 32 00 Exceeding 27% 1.3 GBP / kg/lactic matter + 18 GBP / 100 kg
- Exceeding 15%, and of a fat content, by weight
- 0404 10 34 00 Not exceeding 1.5% 0.7 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 10 36 00 Exceeding 1.5% but not exceeding 27% 1 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 10 38 00 Exceeding 27% 1.3 GBP / kg/lactic matter + 18 GBP / 100 kg
- Other
- Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6.38), by weight
- Not exceeding 15%, and of a fat content, by weight
- 0404 10 48 00 Not exceeding 1.5% Free
- 0404 10 52 00 Exceeding 1.5% but not exceeding 27% 113 GBP / 100 kg
- 0404 10 54 00 Exceeding 27% 139 GBP / 100 kg
- Exceeding 15%, and of a fat content, by weight
- 0404 10 56 00 Not exceeding 1.5% 84 GBP / 100 kg
- 0404 10 58 00 Exceeding 1.5% but not exceeding 27% 113 GBP / 100 kg
- 0404 10 62 00 Exceeding 27% 139 GBP / 100 kg
- Other, of a protein content (nitrogen content × 6.38), by weight
- Not exceeding 15%, and of a fat content, by weight
- 0404 10 72 00 Not exceeding 1.5% 14 GBP / 100 kg
- 0404 10 74 00 Exceeding 1.5% but not exceeding 27% 1 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 10 76 00 Exceeding 27% 1.3 GBP / kg/lactic matter + 18 GBP / 100 kg
- Exceeding 15%, and of a fat content, by weight
- 0404 10 78 00 Not exceeding 1.5% 0.7 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 10 82 00 Exceeding 1.5% but not exceeding 27% 1 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 10 84 00 Exceeding 27% 1.3 GBP / kg/lactic matter + 18 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) | — | Free |
| 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 |
| CPTPP | Brunei, Chile, Malaysia, Mexico | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreementQuota | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | 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 agreementQuota | 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–Norway agreementQuota | Norway | 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 |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £35.7m | 38.9% | -26.3% |
 Austria | £23.8m | 25.9% | +21.3% |
 Netherlands | £12.2m | 13.3% | -4.4% |
 Germany | £9.1m | 9.9% | +43.5% |
 Poland | £6.4m | 7% | -4.1% |
 France | £1.5m | 1.6% | -15.8% |
 Estonia | £971k | 1.1% | +383.8% |
 Denmark | £882k | 1% | +186.7% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 24 tariff lines 
Türkiye 67% Third-country duty 24 tariff lines 
USA 8.5% – 13% General (MFN) 8 tariff lines · average 11.5% · 5× specific or compound duty 
Canada 11% Third-country duty 6 tariff lines · 3× specific or compound duty 
Mexico 10% Third-country duty 2 tariff lines · 1× specific or compound duty 
Brazil 28% Third-country duty 1 tariff line 
Argentina 28% Third-country duty 1 tariff line 
Peru Free Third-country duty 2 tariff lines 
New Zealand 5% Third-country duty 1 tariff line 
Japan 21.3% – 35% Third-country duty 39 tariff lines · average 29% · 30× specific or compound duty 
Taiwan 5% Third-country duty 3 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia Free – 5% Third-country duty 24 tariff lines · average 4.8% 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$624kUS$624k+US$16m+US$88m+> US$346m
Exports: 103
- United States: US$599m
- Germany: US$501m
- France: US$362m
- Netherlands: US$346m
- Ireland: US$212m
- Poland: US$182m
- Italy: US$171m
- Denmark: US$113m
- Argentina: US$111m
- Austria: US$106m
- Spain: US$88m
- United Kingdom: US$75m
- Belarus: US$70m
- Türkiye: US$68m
- Australia: US$58m
- Czechia: US$55m
- Belgium: US$53m
- New Zealand: US$48m
- Canada: US$44m
- Finland: US$34m
- Lithuania: US$26m
- Portugal: US$22m
- Greece: US$21m
- Chile: US$17m
- Estonia: US$17m
- Latvia: US$16m
- Ukraine: US$15m
- Hungary: US$15m
- Norway: US$15m
- Uruguay: US$15m
- Sweden: US$12m
- Russia: US$10m
- Switzerland: US$9m
- Slovakia: US$8m
- Thailand: US$7m
- Brazil: US$5m
- Iran: US$5m
- China: US$4m
- Israel: US$4m
- Singapore: US$2m
- South Africa: US$2m
- Slovenia: US$2m
- Romania: US$2m
- Malaysia: US$2m
- Croatia: US$2m
- South Korea: US$2m
- Saudi Arabia: US$1m
- Colombia: US$1m
- Bulgaria: US$1m
- Jordan: US$979k
- Mexico: US$624k
- Kyrgyzstan: US$543k
- Uganda: US$507k
- India: US$438k
- Luxembourg: US$399k
- Mauritius: US$353k
- Togo: US$280k
- Philippines: US$193k
- North Macedonia: US$179k
- Kuwait: US$166k
Trade value (US$) no reported trade < US$1mUS$1m+US$10m+US$57m+> US$120m
Imports: 184
- China: US$753m
- Netherlands: US$385m
- Indonesia: US$200m
- Germany: US$184m
- Denmark: US$135m
- France: US$120m
- United Kingdom: US$118m
- Malaysia: US$105m
- Philippines: US$95m
- Thailand: US$90m
- Japan: US$85m
- Canada: US$69m
- Italy: US$68m
- Mexico: US$63m
- Ireland: US$63m
- Vietnam: US$60m
- Belgium: US$59m
- United States: US$57m
- Poland: US$57m
- Spain: US$48m
- Brazil: US$46m
- Singapore: US$44m
- South Korea: US$39m
- Australia: US$33m
- Austria: US$33m
- New Zealand: US$31m
- Egypt: US$25m
- Switzerland: US$25m
- India: US$25m
- Chile: US$24m
- South Africa: US$20m
- United Arab Emirates: US$19m
- Pakistan: US$19m
- Nigeria: US$17m
- Saudi Arabia: US$17m
- Sweden: US$16m
- Czechia: US$14m
- Morocco: US$13m
- Iran: US$12m
- Bulgaria: US$12m
- Greece: US$12m
- Peru: US$12m
- Colombia: US$11m
- Taiwan: US$11m
- Portugal: US$11m
- Hungary: US$10m
- Algeria: US$10m
- Bangladesh: US$9m
- Guatemala: US$8m
- Slovakia: US$8m
- Tunisia: US$8m
- Kazakhstan: US$8m
- Ghana: US$7m
- Romania: US$7m
- Lithuania: US$7m
- Myanmar (Burma): US$7m
- Venezuela: US$6m
- Serbia: US$6m
- Croatia: US$5m
- Uzbekistan: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$599m | 16.8% |
| 2 | Germany | US$501m | 14.1% |
| 3 | France | US$362m | 10.1% |
| 4 | Netherlands | US$346m | 9.7% |
| 5 | Ireland | US$212m | 6% |
| 6 | Poland | US$182m | 5.1% |
| 7 |  Italy | US$171m | 4.8% |
| 8 | Denmark | US$113m | 3.2% |
| 9 | Argentina | US$111m | 3.1% |
| 10 | Austria | US$106m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$753m | 21.1% |
| 2 | Netherlands | US$385m | 10.8% |
| 3 |  Indonesia | US$200m | 5.6% |
| 4 | Germany | US$184m | 5.2% |
| 5 | Denmark | US$135m | 3.8% |
| 6 | France | US$120m | 3.4% |
| 7 | United Kingdom | US$118m | 3.3% |
| 8 |  Malaysia | US$105m | 2.9% |
| 9 |  Philippines | US$95m | 2.7% |
| 10 |  Thailand | US$90m | 2.5% |
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.
- 5%median duty
- 33number of duty-free countries (MFN)
- 179%highest: Switzerland, Liechtenstein, Norway
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 12% | 2018 · HS 2012 | |
 Albania | 8% | 2% – 10% | 2023 |
 Algeria | 15% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 28% | 2023 · HS 2017 | |
 Armenia | 14% | 10% – 15% | 2023 |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 35% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 14% | 10% – 15% | 2021 · HS 2017 |
 Belize | 5% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 32%* | 2023 | |
| Brazil | 28% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 11% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 6% | 2023 | |
 Colombia | 47% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 13% | 5% – 20% | 2023 · HS 2017 |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 24%* | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 130%* | 7.2% – 188% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 6% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 40%* | 2023 | |
 India | 40% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 32% | 2020 · HS 2017 | |
 Israel | 20% | 0% – 40% | 2022 · HS 2017 |
 Jamaica | 0% | 2023 | |
| Japan | 19% | 0% – 35% | 2023 |
 Jordan | 0% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 14% | 10% – 15% | 2021 · HS 2017 |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 25%* | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 165%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 13% | 5% – 20% | 2023 |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 20% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 25%* | 2023 | |
 Nauru | 50% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 4.8% | 0% – 5% | 2023 |
| Norway | 147%* | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 20% | 0% – 40% | 2017 · HS 2017 |
 Panama | 24% | 5% – 30% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 0% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 14% | 10% – 15% | 2021 · HS 2017 |
 Rwanda | 25% | 2023 | |
 Samoa | 5% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 10% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 24%* | 2023 | |
 South Korea | 50% | 2023 | |
 Sri Lanka | 15% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 4.5% | 3% – 6% | 2021 · HS 2017 |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 179%* | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
| Thailand | 15% | 5% – 25% | 2023 |
 Togo | 5% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 67% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 12% | 8.5% – 13% | 2023 |
 Uruguay | 20% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.1% | 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
- 02241 Whey & modified whey, whether/not concentrated/containing added sugar/other sweetening matter
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 22130 Whey
- ISIC Rev. 4 activity
- 1050 Manufacture of dairy products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0404.10 | unchanged |
| 2012 | 0404.10 | unchanged |
| 2007 | 0404.10 | unchanged |
| 2002 | 0404.10 | unchanged |
| 1996 | 0404.10 | unchanged |
| 1992 | 0404.10 | 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.
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, subheading 0404.10 covers 24 tariff lines and the duty is duty-free. 23 lines have a specific or compound duty.
In the EU Combined Nomenclature all 24 lines under subheading 0404.10 carry a specific or compound duty rather than a percentage.
Goods from 149 countries can enter the UK at a preferential rate instead of the standard Free; 144 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 whey and modified whey worth £91.9m (down 6% on the year before), at an average of £1.41 per kg; Ireland supplied 39%, followed by Austria.
World trade in whey and modified whey reached US$4bn in 2024, down 0.5% on 2023.
The United States was the largest exporter with 16.8% of the total, ahead of Germany.
Legal notes
Subheading notes
1. For the purposes of subheading 040410, the expression ‘modified whey’ means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 040510, the term ‘butter’ does not include dehydrated butter or ghee (subheading 040590).
Additional notes
1. The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
2. For the purposes of subheadings 040811 and 040819, the following applies:
the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:
(i) the products retain the character of egg yolks of subheadings 040811 and 040819;
(ii) salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.
3. Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.
4. For the purposes of subheadings 040410 and 040490 the following applies :
Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.
Subheading 040410 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.
The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.
Subheading 040490 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (lower than 0,100 % by weight, in milk permeates in powder form, or lower than 0,015 % by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 040490.
The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the method set out in Appendix II to Commission Implementing Regulation (EU) 2018/150.
Products classified here
Questions and answers
What is the HS code for whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter?
Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter fall under HS subheading 0404.10, part of heading 0404, in section I of the Harmonized System.
What is the import duty on whey and modified whey in the UK?
Under the UK Global Tariff, imports under 0404.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on whey and modified whey in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 0404.10 from countries without a preferential agreement are charged at 67%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most whey and modified whey?
The United States, with US$599m in 2024 (16.8% of world exports).
Which countries can export whey and modified whey to the UK duty-free?
144 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 Free applies. Pick a country above to see its rate.
Where does the UK import whey and modified whey from?
In the 12 months to August 2026, the largest suppliers were Ireland (39%), Austria (26%) and Netherlands (13%), out of total imports of £91.9m.
Typical products
Everyday names, not part of the legal text.