Subheading · Chapter 04 · Heading 0404
0404.90: Whey, whether or not concentrated or containing added sugar: other
Other natural milk products
Official description Other
0404.90 is the HS subheading for other natural milk products, under heading 0404 in chapter 04.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0404 90 00 00 Other
- Not containing added sugar or other sweetening matter, of a fat content, by weight
- 0404 90 21 00 Not exceeding 1.5% 84 GBP / 100 kg
- 0404 90 23 00 Exceeding 1.5% but not exceeding 27% 113 GBP / 100 kg
- 0404 90 29 00 Exceeding 27% 139 GBP / 100 kg
- Other, of a fat content, by weight
- 0404 90 81 00 Not exceeding 1.5% 0.7 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 90 83 00 Exceeding 1.5% but not exceeding 27% 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg
- 0404 90 83 10 Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10% 1 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 90 83 90 Other 1 GBP / kg/lactic matter + 18 GBP / 100 kg
- 0404 90 89 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) | — | — |
| 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 |
| 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–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 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 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 |
| 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 |
| 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 |
| UK–Switzerland agreement | Switzerland | 36 GBP / 100 kg |
| UK–Liechtenstein agreement | Liechtenstein | 36 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Belgium | £10.8m | 34.7% | +79.4% |
 Germany | £6.3m | 20.2% | +8.3% |
 Netherlands | £3.1m | 9.9% | -47.9% |
 Finland | £2.8m | 8.9% | -5.9% |
 France | £2.5m | 7.9% | -26.6% |
 Denmark | £1.7m | 5.5% | -19% |
 Hungary | £1.5m | 4.9% | +19.8% |
 Lithuania | £620k | 2% | +53.8% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 6 tariff lines 
Türkiye 67% Third-country duty 6 tariff lines 
USA 8.5% – 14.5% General (MFN) 5 tariff lines · average 12.5% · 2× specific or compound duty 
Canada 3% General (MFN) 8 tariff lines · 4× specific or compound duty 
Mexico 20% General (MFN) 1 tariff line 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 6 tariff lines · average 0.8% 
Japan 21.3% – 35% General (MFN) 16 tariff lines · average 28.8% · 9× specific or compound duty 
Taiwan 27.5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 5 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 6 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$499kUS$499k+US$6m+US$33m+> US$166m
Exports: 102
- New Zealand: US$576m
- Netherlands: US$180m
- United States: US$166m
- Germany: US$148m
- France: US$128m
- Canada: US$80m
- Lithuania: US$52m
- Finland: US$35m
- Belgium: US$34m
- Denmark: US$33m
- Ireland: US$33m
- Spain: US$24m
- Poland: US$24m
- Costa Rica: US$21m
- Singapore: US$19m
- Hungary: US$17m
- South Korea: US$15m
- Portugal: US$11m
- Argentina: US$11m
- Sweden: US$10m
- Australia: US$8m
- Italy: US$8m
- Austria: US$7m
- Switzerland: US$7m
- Japan: US$6m
- Czechia: US$6m
- Belarus: US$6m
- Russia: US$5m
- Estonia: US$4m
- Thailand: US$3m
- Slovakia: US$2m
- Egypt: US$2m
- South Africa: US$2m
- Greece: US$2m
- Kazakhstan: US$2m
- India: US$2m
- China: US$2m
- Malaysia: US$1m
- United Kingdom: US$1m
- Latvia: US$1m
- Mexico: US$1m
- Brazil: US$898k
- Croatia: US$839k
- Sri Lanka: US$815k
- Saudi Arabia: US$815k
- Nicaragua: US$693k
- Bulgaria: US$693k
- Kuwait: US$583k
- Slovenia: US$499k
- Iran: US$453k
- Türkiye: US$441k
- Uzbekistan: US$370k
- Romania: US$361k
- Serbia: US$289k
- Uruguay: US$242k
- Ukraine: US$240k
- El Salvador: US$199k
- United Arab Emirates: US$153k
- Vietnam: US$135k
- Philippines: US$122k
Trade value (US$) no reported trade < US$402kUS$402k+US$6m+US$22m+> US$72m
Imports: 183
- United States: US$388m
- South Korea: US$138m
- Netherlands: US$85m
- Italy: US$77m
- Egypt: US$75m
- Germany: US$72m
- Japan: US$67m
- Mexico: US$50m
- China: US$45m
- Poland: US$42m
- Spain: US$38m
- United Kingdom: US$36m
- Sweden: US$34m
- Belgium: US$31m
- France: US$30m
- Singapore: US$25m
- Bahrain: US$23m
- Greece: US$22m
- Canada: US$22m
- Brazil: US$21m
- Guatemala: US$21m
- Saudi Arabia: US$20m
- Denmark: US$19m
- Australia: US$18m
- Philippines: US$18m
- Thailand: US$15m
- Austria: US$14m
- Morocco: US$13m
- United Arab Emirates: US$13m
- Portugal: US$13m
- Chile: US$12m
- Romania: US$11m
- Dominican Republic: US$11m
- Kazakhstan: US$8m
- El Salvador: US$8m
- Vietnam: US$8m
- Hungary: US$7m
- Taiwan: US$7m
- Costa Rica: US$7m
- Peru: US$7m
- Finland: US$7m
- Czechia: US$7m
- Indonesia: US$7m
- Colombia: US$6m
- Ukraine: US$6m
- Malaysia: US$6m
- Bulgaria: US$6m
- Bosnia & Herzegovina: US$5m
- Ireland: US$4m
- Croatia: US$4m
- Slovakia: US$4m
- Serbia: US$4m
- Lithuania: US$4m
- India: US$3m
- Estonia: US$3m
- Tunisia: US$3m
- Norway: US$3m
- New Zealand: US$3m
- Kuwait: US$3m
- Latvia: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | New Zealand | US$576m | 33.8% |
| 2 | Netherlands | US$180m | 10.6% |
| 3 | United States | US$166m | 9.8% |
| 4 | Germany | US$148m | 8.7% |
| 5 | France | US$128m | 7.5% |
| 6 | Canada | US$80m | 4.7% |
| 7 | Lithuania | US$52m | 3% |
| 8 | Finland | US$35m | 2% |
| 9 | Belgium | US$34m | 2% |
| 10 | Denmark | US$33m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$388m | 22.8% |
| 2 |  South Korea | US$138m | 8.1% |
| 3 | Netherlands | US$85m | 5% |
| 4 |  Italy | US$77m | 4.5% |
| 5 |  Egypt | US$75m | 4.4% |
| 6 | Germany | US$72m | 4.2% |
| 7 | Japan | US$67m | 3.9% |
| 8 | Mexico | US$50m | 2.9% |
| 9 |  China | US$45m | 2.6% |
| 10 |  Poland | US$42m | 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.
- 10%median duty
- 24number of duty-free countries (MFN)
- 280%highest: Switzerland, Liechtenstein, Panama
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 12% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 15% | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 15% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 14%* | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 3% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 20% | 2023 | |
 Colombia | 47% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 14% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
| Egypt | 3.5% | 2% – 5% | 2019 · HS 2017 |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 10%* | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 66%* | 46% – 85% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 6% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 35%* | 2023 | |
 India | 40% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 32% | 2020 · HS 2017 | |
 Israel | 40% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 23% | 10% – 35% | 2023 |
 Jordan | 0% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 15% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 11%* | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 254%* | 11% – 581% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 20% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 3.8% | 0% – 7.5% | 2023 |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 11%* | 2023 | |
 Nauru | 50% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 1.7% | 0% – 5% | 2023 |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 5% | 2023 | |
| Norway | 66%* | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 40% | 2017 · HS 2017 | |
 Panama | 83% | 30% – 120% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 15% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 5% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 10% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 10%* | 2023 | |
| South Korea | 36% | 2023 | |
 Sri Lanka | 20% | 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 | 280%* | 12% – 638% | 2023 |
 Syria | 15% | 10% – 20% | 2020 · HS 2012 |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 25% | 2023 | |
 Togo | 20% | 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 | 63%* | 45% – 79% | 2023 |
| United States | 13% | 8.5% – 15% | 2023 |
 Uruguay | 14% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 5% | 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
- 02249 Products consisting of natural milk constituents, n.e.s.
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 22219 Other milk and cream in solid forms, n.e.c.22290 Dairy products n.e.c.
- ISIC Rev. 4 activity
- 1050 Manufacture of dairy products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0404.90 | unchanged |
| 2012 | 0404.90 | unchanged |
| 2007 | 0404.90 | unchanged |
| 2002 | 0404.90 | unchanged |
| 1996 | 0404.90 | unchanged |
| 1992 | 0404.90 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 4
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.
- N342270 U.S. CBP
The tariff classification of Milk Protein Powder from Singapore
- N333193 U.S. CBP
The tariff classification of Milk Protein Concentrates from Ireland
- N309453 U.S. CBP
The tariff classification of Milk Protein Powder from Finland
- N282563 U.S. CBP
The tariff classification of Milk Protein Concentrate from Mexico
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 · Applies from:
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
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
In the UK Global Tariff all 7 lines under subheading 0404.90 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 6 lines under subheading 0404.90 carry a specific or compound duty rather than a percentage.
In the 12 months to August 2026, the UK imported other natural milk products worth £31.1m (up 4% on the year before), at an average of £1.86 per kg; Belgium supplied 35%, followed by Germany.
World trade in other natural milk products reached US$1.7bn in 2024, down 5.1% on 2023.
New Zealand was the largest exporter with 33.8% of the total, ahead of the Netherlands.
Legal notes
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.
Questions and answers
What is the HS code for whey, whether or not concentrated or containing added sugar: other?
Whey, whether or not concentrated or containing added sugar: other fall under HS subheading 0404.90, part of heading 0404, in section I of the Harmonized System.
What is the import duty on whey, whether or not concentrated or containing… in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 0404.90 from countries without a preferential agreement are charged at 67%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on whey, whether or not concentrated or containing… in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 0404.90 from countries without a preferential agreement are charged at 8.5% to 14.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most whey, whether or not concentrated or containing…?
New Zealand, with US$576m in 2024 (33.8% of world exports).
Where does the UK import other natural milk products from?
In the 12 months to August 2026, the largest suppliers were Belgium (35%), Germany (20%) and Netherlands (10%), out of total imports of £31.1m.