Heading · Section I

0405: Butter and other fats and oils derived from milk; dairy spreads

0405
  • 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

0405 · US$12.9bn

Trade value (US$) no reported trade < US$2.3mUS$2.3m+US$14.5m+US$124.2m+> US$1bn

Exports: 140
  1. New Zealand: US$2.9bn
  2. Netherlands: US$1.8bn
  3. Ireland: US$1.8bn
  4. Germany: US$1bn
  5. France: US$940.6m
  6. Belgium: US$912.6m
  7. Denmark: US$461.6m
  8. Poland: US$440m
  9. India: US$341.3m
  10. United States: US$236.6m
  11. Finland: US$210.8m
  12. United Kingdom: US$186.6m
  13. Australia: US$141.9m
  14. Iran: US$124.2m
  15. Spain: US$121.5m
  16. Portugal: US$113.3m
  17. Italy: US$102.7m
  18. Argentina: US$85.3m
  19. Saudi Arabia: US$85.2m
  20. Azerbaijan: US$78.9m
  21. Uruguay: US$73m
  22. Ukraine: US$50.9m
  23. Mexico: US$41.6m
  24. Lithuania: US$33.8m
  25. Czechia: US$32.9m
  26. Austria: US$31.4m
  27. Malaysia: US$27.6m
  28. Kazakhstan: US$27.1m
  29. Sweden: US$26.4m
  30. Belarus: US$25.3m
  31. China: US$19.5m
  32. Chile: US$17.6m
  33. Slovakia: US$16.1m
  34. Türkiye: US$14.5m
  35. Serbia: US$14.2m
  36. South Africa: US$13.3m
  37. Luxembourg: US$12.8m
  38. Uganda: US$12.1m
  39. Egypt: US$11.8m
  40. Armenia: US$11.4m
  41. Uzbekistan: US$11.3m
  42. Costa Rica: US$10.5m
  43. Kyrgyzstan: US$10.4m
  44. Croatia: US$9.5m
  45. Norway: US$9.5m
  46. Greece: US$9.2m
  47. United Arab Emirates: US$8.9m
  48. Singapore: US$8.8m
  49. Hungary: US$8.6m
  50. Bulgaria: US$8m
  51. Bahrain: US$6.8m
  52. Latvia: US$6.8m
  53. Russia: US$6.3m
  54. Estonia: US$6.2m
  55. Brazil: US$6.1m
  56. Paraguay: US$5.9m
  57. Hong Kong SAR China: US$5.8m
  58. Canada: US$5.6m
  59. Romania: US$5.5m
  60. Yemen: US$4.6m

Top exporters

RankCountryValueShare
1 New Zealand US$2.9bn 22.7%
2 Netherlands US$1.8bn 14.1%
3 Ireland US$1.8bn 14.1%
4 Germany US$1bn 8.1%
5 France US$940.6m 7.3%
6 Belgium US$912.6m 7.1%
7 Denmark US$461.6m 3.6%
8 Poland US$440m 3.4%
9 India US$341.3m 2.6%
10 United States US$236.6m 1.8%

Top importers

RankCountryValueShare
1 France US$1.5bn 11.9%
2 Netherlands US$968.2m 7.5%
3 China US$957.7m 7.4%
4 Germany US$876.5m 6.8%
5 United States US$850.2m 6.6%
6 Belgium US$626.2m 4.9%
7 Italy US$508m 3.9%
8 Saudi Arabia US$451.2m 3.5%
9 United Kingdom US$396.4m 3.1%
10 Spain US$278.5m 2.2%

Legal notes

Notes
Subheading notes

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).