Heading · Section I
0405: Butter and other fats and oils derived from milk; dairy spreads
- 8%UK
- —EU
- 200%Türkiye
- 6.4%–10%USA
- US$12.9bnWorld trade in 2024
3 subheadings make up heading 0405 in chapter 04 (dairy produce).
In the UK Global Tariff, heading 0405 covers 12 tariff lines and the duty is 8%. 8 lines have a specific or compound duty.
In the EU Combined Nomenclature all 10 lines under heading 0405 carry a specific or compound duty rather than a percentage.
In the Turkish Customs Tariff Schedule, heading 0405 covers 10 tariff lines and the statutory rate is 200%.
The Harmonized Tariff Schedule of the United States divides heading 0405 into 14 tariff lines; the duty is between 6.4% and 10% (average 9.3%). 9 lines have a specific or compound duty.
World trade in heading 0405 goods reached US$12.9bn in 2024, up 9.4% on 2023.
New Zealand was the largest exporter with 22.7% of the total, ahead of the Netherlands.
France imported the most (US$1.5bn).
The United Kingdom ranked 12th among 140 exporters with US$186.6m.
The United Kingdom imported US$396.4m.
Duty rates compared
The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
Subheadings 3
World trade in 2024
Trade value (US$) no reported trade < US$2.3mUS$2.3m+US$14.5m+US$124.2m+> US$1bn
Exports: 140
- New Zealand: US$2.9bn
- Netherlands: US$1.8bn
- Ireland: US$1.8bn
- Germany: US$1bn
- France: US$940.6m
- Belgium: US$912.6m
- Denmark: US$461.6m
- Poland: US$440m
- India: US$341.3m
- United States: US$236.6m
- Finland: US$210.8m
- United Kingdom: US$186.6m
- Australia: US$141.9m
- Iran: US$124.2m
- Spain: US$121.5m
- Portugal: US$113.3m
- Italy: US$102.7m
- Argentina: US$85.3m
- Saudi Arabia: US$85.2m
- Azerbaijan: US$78.9m
- Uruguay: US$73m
- Ukraine: US$50.9m
- Mexico: US$41.6m
- Lithuania: US$33.8m
- Czechia: US$32.9m
- Austria: US$31.4m
- Malaysia: US$27.6m
- Kazakhstan: US$27.1m
- Sweden: US$26.4m
- Belarus: US$25.3m
- China: US$19.5m
- Chile: US$17.6m
- Slovakia: US$16.1m
- Türkiye: US$14.5m
- Serbia: US$14.2m
- South Africa: US$13.3m
- Luxembourg: US$12.8m
- Uganda: US$12.1m
- Egypt: US$11.8m
- Armenia: US$11.4m
- Uzbekistan: US$11.3m
- Costa Rica: US$10.5m
- Kyrgyzstan: US$10.4m
- Croatia: US$9.5m
- Norway: US$9.5m
- Greece: US$9.2m
- United Arab Emirates: US$8.9m
- Singapore: US$8.8m
- Hungary: US$8.6m
- Bulgaria: US$8m
- Bahrain: US$6.8m
- Latvia: US$6.8m
- Russia: US$6.3m
- Estonia: US$6.2m
- Brazil: US$6.1m
- Paraguay: US$5.9m
- Hong Kong SAR China: US$5.8m
- Canada: US$5.6m
- Romania: US$5.5m
- Yemen: US$4.6m
Trade value (US$) no reported trade < US$2.8mUS$2.8m+US$29m+US$159.9m+> US$508m
Imports: 220
- France: US$1.5bn
- Netherlands: US$968.2m
- China: US$957.7m
- Germany: US$876.5m
- United States: US$850.2m
- Belgium: US$626.2m
- Italy: US$508m
- Saudi Arabia: US$451.2m
- United Kingdom: US$396.4m
- Spain: US$278.5m
- Australia: US$257.5m
- Canada: US$235.9m
- Indonesia: US$206.6m
- United Arab Emirates: US$206.2m
- South Korea: US$199.2m
- Czechia: US$194m
- Poland: US$174m
- Azerbaijan: US$174m
- Mexico: US$170.5m
- Austria: US$164.4m
- Russia: US$160.5m
- Taiwan: US$159.9m
- Philippines: US$150.1m
- Romania: US$147.9m
- Malaysia: US$142.2m
- Japan: US$121.9m
- Egypt: US$118.2m
- Singapore: US$112.5m
- Slovakia: US$102.1m
- Thailand: US$94.2m
- Denmark: US$92.6m
- Bahrain: US$92.4m
- Georgia: US$91.9m
- Sweden: US$91.4m
- Greece: US$89.9m
- Morocco: US$81.6m
- Kuwait: US$78.7m
- Hong Kong SAR China: US$74.1m
- Vietnam: US$65.9m
- Bulgaria: US$65.8m
- Hungary: US$57.9m
- Portugal: US$46.4m
- Qatar: US$46m
- Libya: US$43.6m
- Israel: US$42.6m
- Lithuania: US$42.6m
- Kazakhstan: US$40m
- Peru: US$39.8m
- Oman: US$38m
- Ireland: US$37.5m
- Latvia: US$37m
- Croatia: US$36.8m
- Iraq: US$34m
- Lebanon: US$29.3m
- Armenia: US$29m
- Luxembourg: US$28.5m
- Moldova: US$28.3m
- Uzbekistan: US$28m
- Serbia: US$27.5m
- Jordan: US$26.7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.9bn | 22.7% | |
| 2 | US$1.8bn | 14.1% | |
| 3 | US$1.8bn | 14.1% | |
| 4 | US$1bn | 8.1% | |
| 5 | US$940.6m | 7.3% | |
| 6 | US$912.6m | 7.1% | |
| 7 | US$461.6m | 3.6% | |
| 8 | US$440m | 3.4% | |
| 9 | US$341.3m | 2.6% | |
| 10 | US$236.6m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.5bn | 11.9% | |
| 2 | US$968.2m | 7.5% | |
| 3 | US$957.7m | 7.4% | |
| 4 | US$876.5m | 6.8% | |
| 5 | US$850.2m | 6.6% | |
| 6 | US$626.2m | 4.9% | |
| 7 | US$508m | 3.9% | |
| 8 | US$451.2m | 3.5% | |
| 9 | US$396.4m | 3.1% | |
| 10 | US$278.5m | 2.2% |
Legal notes
Notes
1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.
2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
3. For the purposes of heading 0405:
(a) the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;
(b) the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.
4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5 % or more;
(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
(c) they are moulded or capable of being moulded.
5. This chapter does not cover:
(a) non-living insects, unfit for human consumption (heading 0511);
(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);
(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
(d) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
6. For the purposes of heading 0410, the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).
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).
Questions and answers
What is the HS code for butter and other fats and oils derived from milk; dairy spreads?
Butter and other fats and oils derived from milk; dairy spreads fall under HS heading 0405, part of chapter 04, in section I of the Harmonized System.
What is the import duty on butter and other fats and oils derived from milk in the UK?
Under the UK Global Tariff, imports under 0405 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on butter and other fats and oils derived from milk in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 0405 from countries without a preferential agreement are charged at 6.4% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most butter and other fats and oils derived from milk?
New Zealand, with US$2.9bn in 2024 (22.7% of world exports).