Subheading · Section I

0404.10: Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

0404.10
  • FreeUK
  • —EU
  • 200%Türkiye
  • 8.5%–13%USA
  • US$3.6bnWorld trade in 2024

0404.10 is a six-digit subheading of heading 0404, whey, whether or not concentrated or containing added sugar or other sweetening…, chapter 04.

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.

In the Turkish Customs Tariff Schedule, subheading 0404.10 covers 24 tariff lines and the statutory rate is 200%.

The Harmonized Tariff Schedule of the United States divides subheading 0404.10 into 8 tariff lines; the duty is between 8.5% and 13% (average 11.5%). 5 lines have a specific or compound duty.

World trade in these goods reached US$3.6bn in 2024, down 0.5% on 2023.

The United States was the largest exporter with 16.8% of the total, ahead of Germany.

China imported the most (US$752.7m).

The United Kingdom ranked 12th among 103 exporters with US$75.1m; its largest buyer was the Netherlands.

The United Kingdom imported US$117.5m, most of it from Ireland.

Duty rates compared

UK Free Third-country duty 24 tariff lines · 23× specific or compound duty EU specific or compound duty Third-country duty 24 tariff lines Türkiye 200% Statutory rate (Law 474) 24 tariff lines USA 8.5% – 13% General (MFN) 8 tariff lines · average 11.5% · 5× 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. 0404 10 00 00 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
  2. In powder, granules or other solid forms
  3. Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6.38), by weight
  4. Not exceeding 15%, and of a fat content, by weight
  5. 0404 10 02 00 Not exceeding 1.5% 5.80 GBP / 100 kg
  6. 0404 10 04 00 Exceeding 1.5% but not exceeding 27% 113.00 GBP / 100 kg
  7. 0404 10 06 00 Exceeding 27% 139.00 GBP / 100 kg
  8. Exceeding 15%, and of a fat content, by weight
  9. 0404 10 12 00 Not exceeding 1.5% 84.00 GBP / 100 kg
  10. 0404 10 14 00 Exceeding 1.5% but not exceeding 27% 113.00 GBP / 100 kg
  11. 0404 10 16 00 Exceeding 27% 139.00 GBP / 100 kg
  12. Other, of a protein content (nitrogen content × 6.38), by weight
  13. Not exceeding 15%, and of a fat content, by weight
  14. 0404 10 26 00 Not exceeding 1.5% 14.00 GBP / 100 kg
  15. 0404 10 28 00 Exceeding 1.5% but not exceeding 27% 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  16. 0404 10 32 00 Exceeding 27% 1.30 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  17. Exceeding 15%, and of a fat content, by weight
  18. 0404 10 34 00 Not exceeding 1.5% 0.70 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  19. 0404 10 36 00 Exceeding 1.5% but not exceeding 27% 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  20. 0404 10 38 00 Exceeding 27% 1.30 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  21. Other
  22. Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6.38), by weight
  23. Not exceeding 15%, and of a fat content, by weight
  24. 0404 10 48 00 Not exceeding 1.5% Free
  25. 0404 10 52 00 Exceeding 1.5% but not exceeding 27% 113.00 GBP / 100 kg
  26. 0404 10 54 00 Exceeding 27% 139.00 GBP / 100 kg
  27. Exceeding 15%, and of a fat content, by weight
  28. 0404 10 56 00 Not exceeding 1.5% 84.00 GBP / 100 kg
  29. 0404 10 58 00 Exceeding 1.5% but not exceeding 27% 113.00 GBP / 100 kg
  30. 0404 10 62 00 Exceeding 27% 139.00 GBP / 100 kg
  31. Other, of a protein content (nitrogen content × 6.38), by weight
  32. Not exceeding 15%, and of a fat content, by weight
  33. 0404 10 72 00 Not exceeding 1.5% 14.00 GBP / 100 kg
  34. 0404 10 74 00 Exceeding 1.5% but not exceeding 27% 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  35. 0404 10 76 00 Exceeding 27% 1.30 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  36. Exceeding 15%, and of a fat content, by weight
  37. 0404 10 78 00 Not exceeding 1.5% 0.70 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  38. 0404 10 82 00 Exceeding 1.5% but not exceeding 27% 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg
  39. 0404 10 84 00 Exceeding 27% 1.30 GBP / kg/lactic matter + 18.00 GBP / 100 kg

EU Combined Nomenclature

EU lines →
  1. 0404 10 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
  2. In powder, granules or other solid forms:
  3. Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight:
  4. Not exceeding 15 %, and of a fat content, by weight:
  5. 0404 10 02 Not exceeding 1,5 % 7 €/100 kg/net—
  6. 0404 10 04 Exceeding 1,5 % but not exceeding 27 % 135,7 €/100 kg/net—
  7. 0404 10 06 Exceeding 27 % 167,2 €/100 kg/net—
  8. Exceeding 15 %, and of a fat content, by weight:
  9. 0404 10 12 Not exceeding 1,5 % 100,4 €/100 kg/net—
  10. 0404 10 14 Exceeding 1,5 % but not exceeding 27 % 135,7 €/100 kg/net—
  11. 0404 10 16 Exceeding 27 % 167,2 €/100 kg/net—
  12. Other, of a protein content (nitrogen content × 6,38), by weight:
  13. Not exceeding 15 %, and of a fat content, by weight:
  14. 0404 10 26 Not exceeding 1,5 % 0,07 €/kg/net + 16,8 €/100 kg/net—
  15. 0404 10 28 Exceeding 1,5 % but not exceeding 27 % 1,31 €/kg/net + 22 €/100 kg/net—
  16. 0404 10 32 Exceeding 27 % 1,62 €/kg/net + 22 €/100 kg/net—
  17. Exceeding 15 %, and of a fat content, by weight:
  18. 0404 10 34 Not exceeding 1,5 % 0,95 €/kg/net + 22 €/100 kg/net—
  19. 0404 10 36 Exceeding 1,5 % but not exceeding 27 % 1,31 €/kg/net + 22 €/100 kg/net—
  20. 0404 10 38 Exceeding 27 % 1,62 €/kg/net + 22 €/100 kg/net—
  21. Other:
  22. Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight:
  23. Not exceeding 15 %, and of a fat content, by weight:
  24. 0404 10 48 Not exceeding 1,5 % 0,07 €/kg/net—
  25. 0404 10 52 Exceeding 1,5 % but not exceeding 27 % 135,7 €/100 kg/net—
  26. 0404 10 54 Exceeding 27 % 167,2 €/100 kg/net—
  27. Exceeding 15 %, and of a fat content, by weight:
  28. 0404 10 56 Not exceeding 1,5 % 100,4 €/100 kg/net—
  29. 0404 10 58 Exceeding 1,5 % but not exceeding 27 % 135,7 €/100 kg/net—
  30. 0404 10 62 Exceeding 27 % 167,2 €/100 kg/net—
  31. Other, of a protein content (nitrogen content × 6,38), by weight:
  32. Not exceeding 15 %, and of a fat content, by weight:
  33. 0404 10 72 Not exceeding 1,5 % 0,07 €/kg/net + 16,8 €/100 kg/net—
  34. 0404 10 74 Exceeding 1,5 % but not exceeding 27 % 1,31 €/kg/net + 22 €/100 kg/net—
  35. 0404 10 76 Exceeding 27 % 1,62 €/kg/net + 22 €/100 kg/net—
  36. Exceeding 15 %, and of a fat content, by weight:
  37. 0404 10 78 Not exceeding 1,5 % 0,95 €/kg/net + 22 €/100 kg/net—
  38. 0404 10 82 Exceeding 1,5 % but not exceeding 27 % 1,31 €/kg/net + 22 €/100 kg/net—
  39. 0404 10 84 Exceeding 27 % 1,62 €/kg/net + 22 €/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. 0404.10 Peyniraltı suyu ve modifiye peyniraltı suyu (konsantre edilmiş olsun olmasın veya ilave şeker veya diğer tatlandırıcı maddeleri içersin içermesin);
  2. Toz, granül veya diğer katı şekillerde olanlar:
  3. İlave şeker veya diğer tatlandırıcı maddeleri içermeyenler :
  4. Protein oranı (azot oranı x 6,38), ağırlık itibariyle % 15' i geçmeyenler :
  5. 0404.10.02.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  6. 0404.10.04.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  7. 0404.10.06.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  8. Protein oranı (azot oranı x 6,38),ağırlık itibariyle % 15' i geçenler:
  9. 0404.10.12.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  10. 0404.10.14.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  11. 0404.10.16.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  12. Diğerleri :
  13. Protein oranı (azot oranı x 6,38), ağırlık itibariyle % 15' i geçmeyenler :
  14. 0404.10.26.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  15. 0404.10.28.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  16. 0404.10.32.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  17. Protein oranı (azot oranı x 6,38), ağırlık itibariyle % 15' i geçenler:
  18. 0404.10.34.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  19. 0404.10.36.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  20. 0404.10.38.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  21. Diğerleri:
  22. İlave şeker veya diğer tatlandırıcı maddeleri içermeyenler:
  23. Protein oranı (azot oranı x 6,38), ağırlık itibariyle % 15' i geçmeyenler :
  24. 0404.10.48.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  25. 0404.10.52.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  26. 0404.10.54.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  27. Protein oranı (azot oranı x 6,38), ağırlık itibariyle % 15' i geçenler:
  28. 0404.10.56.00.00 İçerdiği katı yağı oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  29. 0404.10.58.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  30. 0404.10.62.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  31. Diğerleri:
  32. Protein oranı (azot oranı x 6,38), ağırlık itibariyle % 15' i geçmeyenler :
  33. 0404.10.72.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  34. 0404.10.74.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  35. 0404.10.76.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%
  36. Protein oranı (azot oranı x 6,38), ağırlık itibariyle % 15' i geçenler:
  37. 0404.10.78.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçmeyenler 200%
  38. 0404.10.82.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler 200%
  39. 0404.10.84.00.00 İçerdiği katı yağ oranı ağırlık itibariyle % 27'yi geçenler 200%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 0404.10 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
  2. Modified whey:
  3. 0404.10.05.00 Whey protein concentrates 8.5%kg, kg cmsc
  4. Other:
  5. 0404.10.08.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 13%kg
  6. 0404.10.11.00 Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions 13%kg, kg cmsc
  7. 0404.10.15.00 Other $1.035/kg + 8.5%kg, kg cmsc
  8. Other:
  9. 0404.10.20.00 Fluid 0.34¢/literliters, kg cmsc
  10. Dried:
  11. 0404.10.48.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 3.3¢/kgkg
  12. 0404.10.50 Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions 3.3¢/kg
  13. 0404.10.50.10 Articles for which an import license is required kg, kg cmsc
  14. 0404.10.50.90 Other kg, kg cmsc
  15. 0404.10.90.00 Other 87.6¢/kgkg, 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

0404.10 · US$3.6bn

Trade value (US$) no reported trade < US$624.2kUS$624.2k+US$16.1m+US$88.2m+> US$346.3m

Exports: 103
  1. United States: US$598.9m
  2. Germany: US$501.4m
  3. France: US$361.8m
  4. Netherlands: US$346.3m
  5. Ireland: US$212.4m
  6. Poland: US$182.2m
  7. Italy: US$171.4m
  8. Denmark: US$113.5m
  9. Argentina: US$110.5m
  10. Austria: US$106.1m
  11. Spain: US$88.2m
  12. United Kingdom: US$75.1m
  13. Belarus: US$69.6m
  14. Türkiye: US$67.7m
  15. Australia: US$57.7m
  16. Czechia: US$55.5m
  17. Belgium: US$53.3m
  18. New Zealand: US$47.6m
  19. Canada: US$43.6m
  20. Finland: US$34.3m
  21. Lithuania: US$26m
  22. Portugal: US$21.5m
  23. Greece: US$21.3m
  24. Chile: US$17.5m
  25. Estonia: US$16.8m
  26. Latvia: US$16.1m
  27. Ukraine: US$15.4m
  28. Hungary: US$15.3m
  29. Norway: US$15.2m
  30. Uruguay: US$14.6m
  31. Sweden: US$11.7m
  32. Russia: US$10.3m
  33. Switzerland: US$9m
  34. Slovakia: US$7.7m
  35. Thailand: US$7.1m
  36. Brazil: US$5m
  37. Iran: US$4.7m
  38. China: US$4.5m
  39. Israel: US$3.8m
  40. Singapore: US$2.5m
  41. South Africa: US$2.4m
  42. Slovenia: US$2.3m
  43. Romania: US$2.3m
  44. Malaysia: US$2.3m
  45. Croatia: US$2.3m
  46. South Korea: US$2m
  47. Saudi Arabia: US$1.4m
  48. Colombia: US$1.1m
  49. Bulgaria: US$1m
  50. Jordan: US$979.2k
  51. Mexico: US$624.2k
  52. Kyrgyzstan: US$542.8k
  53. Uganda: US$507.4k
  54. India: US$437.9k
  55. Luxembourg: US$399.3k
  56. Mauritius: US$352.6k
  57. Togo: US$280.2k
  58. Philippines: US$193.1k
  59. North Macedonia: US$179.3k
  60. Kuwait: US$165.7k

Top exporters

RankCountryValueShare
1 United States US$598.9m 16.8%
2 Germany US$501.4m 14.1%
3 France US$361.8m 10.1%
4 Netherlands US$346.3m 9.7%
5 Ireland US$212.4m 6%
6 Poland US$182.2m 5.1%
7 Italy US$171.4m 4.8%
8 Denmark US$113.5m 3.2%
9 Argentina US$110.5m 3.1%
10 Austria US$106.1m 3%

Top importers

RankCountryValueShare
1 China US$752.7m 21.1%
2 Netherlands US$385.1m 10.8%
3 Indonesia US$199.6m 5.6%
4 Germany US$184.3m 5.2%
5 Denmark US$134.8m 3.8%
6 France US$120m 3.4%
7 United Kingdom US$117.5m 3.3%
8 Malaysia US$104.8m 2.9%
9 Philippines US$94.8m 2.7%
10 Thailand US$90.1m 2.5%

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:

  1. (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

  2. (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:

  1. (i) the products retain the character of egg yolks of subheadings 040811 and 040819;

  2. (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 the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 0404.10 from countries without a preferential agreement are charged at 8.5% to 13%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most whey and modified whey?

The United States, with US$598.9m in 2024 (16.8% of world exports).