Subheading · Chapter 04 · Heading 0405
0405.10: Butter and other fats and oils derived from milk: butter
Butter
Official description Butter
0405.10 is the HS subheading for butter, under heading 0405 in chapter 04.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0405 10 00 00 Butter
- Of a fat content, by weight, not exceeding 85%
- Natural butter
- 0405 10 11 00 In immediate packings of a net content not exceeding 1 kg 158 GBP / 100 kg
- 0405 10 19 00 Other 158 GBP / 100 kg
- 0405 10 30 00 Recombined butter 158 GBP / 100 kg
- 0405 10 50 00 Whey butter 158 GBP / 100 kg
- 0405 10 90 00 Other 193 GBP / 100 kg
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Tariff quotaNon preferential tariff quota 58.58 GBP / 100 kg
- Applies to goods from
- New Zealand
- Legal act
- S.I. 2020/1432
- Tariff lines
- on 3 of 5 lines
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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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 |
| 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–Ceuta & Melilla agreement | Ceuta & Melilla | 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–Peru agreementQuota | 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 agreementQuota | South Africa | Free |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 100.54 GBP / 100 kg / 122.81 GBP / 100 kg |
| UK–Australia agreementQuota | Australia | 52.67 GBP / 100 kg / 64.33 GBP / 100 kg |
| UK–New Zealand agreementQuota | New Zealand | 52.67 GBP / 100 kg / 64.33 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £160.7m | 59% | -17.6% |
 France | £35.2m | 12.9% | -8.3% |
 New Zealand | £28.6m | 10.5% | +94.1% |
 Denmark | £27.3m | 10% | -15.1% |
 Netherlands | £7.4m | 2.7% | -21.5% |
 Belgium | £6.8m | 2.5% | -6.5% |
 Germany | £3.3m | 1.2% | -35% |
 Poland | £2.4m | 0.9% | -28.3% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$1.5mUS$1.5m+US$10.8m+US$101.2m+> US$843.6m
Exports: 134
- New Zealand: US$1.8bn
- Ireland: US$1.7bn
- Netherlands: US$1.3bn
- Germany: US$843.6m
- France: US$770.8m
- Belgium: US$651m
- Denmark: US$445.5m
- Poland: US$418.9m
- Finland: US$208.7m
- United States: US$205.5m
- India: US$159.6m
- Portugal: US$105.4m
- Australia: US$101.2m
- Iran: US$94.1m
- Italy: US$93m
- Azerbaijan: US$78.4m
- Argentina: US$72.6m
- Uruguay: US$63.8m
- United Kingdom: US$54.2m
- Spain: US$51.1m
- Ukraine: US$45.6m
- Saudi Arabia: US$31.4m
- Czechia: US$29.5m
- Lithuania: US$29m
- Kazakhstan: US$27.1m
- Austria: US$24.2m
- Sweden: US$22.7m
- Belarus: US$20.2m
- China: US$13.5m
- Türkiye: US$12.1m
- Luxembourg: US$11.4m
- Uzbekistan: US$11.3m
- Armenia: US$10.8m
- Kyrgyzstan: US$10.4m
- Norway: US$9.3m
- South Africa: US$9.2m
- Malaysia: US$9.1m
- Uganda: US$9m
- Costa Rica: US$8.6m
- Croatia: US$8.1m
- Singapore: US$7.1m
- Slovakia: US$7.1m
- Bahrain: US$6.8m
- Latvia: US$6.7m
- Bulgaria: US$6.2m
- Russia: US$6m
- Paraguay: US$5.9m
- Estonia: US$5.8m
- Hong Kong SAR China: US$5.8m
- Hungary: US$5.6m
- Chile: US$4.8m
- Brazil: US$4.7m
- Greece: US$4.4m
- United Arab Emirates: US$3.9m
- Canada: US$3.1m
- Mexico: US$2.7m
- Serbia: US$2.7m
- Thailand: US$2.7m
- Angola: US$2.3m
- Romania: US$2.2m
Trade value (US$) no reported trade < US$2.2mUS$2.2m+US$19.7m+US$105.1m+> US$356.6m
Imports: 219
- France: US$1.3bn
- Netherlands: US$837.8m
- China: US$729m
- United States: US$727.9m
- Germany: US$725.2m
- Belgium: US$399.1m
- United Kingdom: US$356.6m
- Saudi Arabia: US$272m
- Italy: US$245.3m
- Spain: US$223.9m
- Canada: US$205.6m
- Australia: US$196.2m
- Czechia: US$175.5m
- South Korea: US$171.8m
- Russia: US$158.1m
- Azerbaijan: US$139.9m
- Indonesia: US$137m
- Romania: US$132.7m
- Taiwan: US$124.2m
- Austria: US$120.1m
- Japan: US$114.2m
- United Arab Emirates: US$105.1m
- Poland: US$95.8m
- Singapore: US$91.1m
- Slovakia: US$87.1m
- Bahrain: US$86.1m
- Georgia: US$83.2m
- Morocco: US$80.5m
- Malaysia: US$80.4m
- Denmark: US$79.1m
- Greece: US$72.7m
- Hong Kong SAR China: US$70.2m
- Egypt: US$70.1m
- Sweden: US$70.1m
- Hungary: US$56m
- Bulgaria: US$51.4m
- Philippines: US$44.4m
- Mexico: US$41.1m
- Israel: US$39.5m
- Kuwait: US$38.2m
- Latvia: US$36.6m
- Lithuania: US$36.1m
- Kazakhstan: US$35.1m
- Vietnam: US$33.2m
- Portugal: US$32.4m
- Croatia: US$31.4m
- Qatar: US$28m
- Armenia: US$27.9m
- Uzbekistan: US$27.2m
- Thailand: US$25.3m
- Serbia: US$22.7m
- Moldova: US$22.3m
- Luxembourg: US$21.1m
- Lebanon: US$20.8m
- Slovenia: US$19.7m
- Türkiye: US$18.8m
- Chile: US$18.6m
- Estonia: US$17.8m
- Ireland: US$16.2m
- Iraq: US$15.2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | New Zealand | US$1.8bn | 18.7% |
| 2 | Ireland | US$1.7bn | 17.4% |
| 3 | Netherlands | US$1.3bn | 13.8% |
| 4 | Germany | US$843.6m | 8.6% |
| 5 | France | US$770.8m | 7.9% |
| 6 | Belgium | US$651m | 6.7% |
| 7 | Denmark | US$445.5m | 4.6% |
| 8 | Poland | US$418.9m | 4.3% |
| 9 |  Finland | US$208.7m | 2.1% |
| 10 |  United States | US$205.5m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$1.3bn | 13.7% |
| 2 | Netherlands | US$837.8m | 8.6% |
| 3 |  China | US$729m | 7.5% |
| 4 | United States | US$727.9m | 7.5% |
| 5 | Germany | US$725.2m | 7.4% |
| 6 | Belgium | US$399.1m | 4.1% |
| 7 | United Kingdom | US$356.6m | 3.7% |
| 8 |  Saudi Arabia | US$272m | 2.8% |
| 9 |  Italy | US$245.3m | 2.5% |
| 10 |  Spain | US$223.9m | 2.3% |
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.
In the UK Global Tariff all 5 lines under subheading 0405.10 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 5 lines under subheading 0405.10 carry a specific or compound duty rather than a percentage.
151 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of .
Imports of butter into the UK came to £272.5m between September 2025 and August 2026 (down 11% on the year before); Ireland supplied 59%, followed by France.
In 2024, countries exported butter worth US$9.8bn (+10.3% year on year).
The largest exporter was New Zealand (US$1.8bn), followed by Ireland.
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).
Products classified here
Questions and answers
What is the HS code for butter and other fats and oils derived from milk: butter?
Butter and other fats and oils derived from milk: butter fall under HS subheading 0405.10, part of heading 0405, in section I of the Harmonized System.
What is the import duty on butter and other fats and oils derived from milk in the EU?
Under the Turkish Customs Tariff Schedule, imports under 0405.10 from countries without a preferential agreement are charged at 180%. 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$1.8bn in 2024 (18.7% of world exports).
Which countries can export butter to the UK duty-free?
151 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.
Where does the UK import butter from?
In the 12 months to August 2026, the largest suppliers were Ireland (59%), France (13%) and New Zealand (11%), out of total imports of £272.5m.
Typical products
Everyday names, not part of the legal text.