Subheading · Section I

0405.10: Butter and other fats and oils derived from milk: butter

0405.10

Official description Butter

  • —UK
  • —EU
  • 200%Türkiye
  • —USA
  • US$9.8bnWorld trade in 2024

Subheading 0405.10 belongs to heading 0405 (butter and other fats and oils derived from milk; dairy spreads) in chapter 04.

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.

The Turkish Customs Tariff Schedule divides subheading 0405.10 into 5 tariff lines; the statutory rate is 200%.

In the Harmonized Tariff Schedule of the United States all 3 lines under subheading 0405.10 carry a specific or compound duty rather than a percentage.

In 2024, countries exported these goods worth US$9.8bn (+10.3% year on year).

The largest exporter was New Zealand (US$1.8bn), followed by Ireland.

The biggest buyer was France, with imports of US$1.3bn.

The United Kingdom ranked 19th among 134 exporters with US$54.2m; its largest buyer was Ireland.

The United Kingdom imported US$356.6m, most of it from Ireland.

Duty rates compared

UK specific or compound duty Third-country duty 5 tariff lines EU specific or compound duty Third-country duty 5 tariff lines Türkiye 200% Statutory rate (Law 474) 5 tariff lines USA specific or compound duty General (MFN) 3 tariff lines

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. 0405 10 00 00 Butter
  2. Of a fat content, by weight, not exceeding 85%
  3. Natural butter
  4. 0405 10 11 00 In immediate packings of a net content not exceeding 1 kg 158.00 GBP / 100 kg
  5. 0405 10 19 00 Other 158.00 GBP / 100 kg
  6. 0405 10 30 00 Recombined butter 158.00 GBP / 100 kg
  7. 0405 10 50 00 Whey butter 158.00 GBP / 100 kg
  8. 0405 10 90 00 Other 193.00 GBP / 100 kg

EU Combined Nomenclature

EU lines →
  1. 0405 10 Butter:
  2. Of a fat content, by weight, not exceeding 85 %:
  3. Natural butter:
  4. 0405 10 11 In immediate packings of a net content not exceeding 1 kg 189,6 €/100 kg/net—
  5. 0405 10 19 Other 189,6 €/100 kg/net—
  6. 0405 10 30 Recombined butter 189,6 €/100 kg/net—
  7. 0405 10 50 Whey butter 189,6 €/100 kg/net—
  8. 0405 10 90 Other 231,3 €/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. 0405.10 Tereyağı :
  2. İçerdiği katı yağ oranı ağırlık itibariyle % 85'i geçmeyenler :
  3. Tabii tereyağ
  4. 0405.10.11.00.00 Net muhteviyatı 1 kg.'ı geçmeyen hazır ambalajlarda olanlar 200%
  5. 0405.10.19.00.00 Diğerleri 200%
  6. 0405.10.30.00.00 Rekombine tereyağı 200%
  7. 0405.10.50.00.00 Peynir altı suyundan elde edilen tereyağı 200%
  8. 0405.10.90.00.00 Diğerleri 200%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 0405.10 Butter:
  2. 0405.10.05.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 12.3¢/kgkg
  3. 0405.10.10.00 Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions 12.3¢/kgkg, kg cmsc
  4. 0405.10.20.00 Other $1.541/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

0405.10 · US$9.8bn

Trade value (US$) no reported trade < US$1.5mUS$1.5m+US$10.8m+US$101.2m+> US$843.6m

Exports: 134
  1. New Zealand: US$1.8bn
  2. Ireland: US$1.7bn
  3. Netherlands: US$1.3bn
  4. Germany: US$843.6m
  5. France: US$770.8m
  6. Belgium: US$651m
  7. Denmark: US$445.5m
  8. Poland: US$418.9m
  9. Finland: US$208.7m
  10. United States: US$205.5m
  11. India: US$159.6m
  12. Portugal: US$105.4m
  13. Australia: US$101.2m
  14. Iran: US$94.1m
  15. Italy: US$93m
  16. Azerbaijan: US$78.4m
  17. Argentina: US$72.6m
  18. Uruguay: US$63.8m
  19. United Kingdom: US$54.2m
  20. Spain: US$51.1m
  21. Ukraine: US$45.6m
  22. Saudi Arabia: US$31.4m
  23. Czechia: US$29.5m
  24. Lithuania: US$29m
  25. Kazakhstan: US$27.1m
  26. Austria: US$24.2m
  27. Sweden: US$22.7m
  28. Belarus: US$20.2m
  29. China: US$13.5m
  30. Türkiye: US$12.1m
  31. Luxembourg: US$11.4m
  32. Uzbekistan: US$11.3m
  33. Armenia: US$10.8m
  34. Kyrgyzstan: US$10.4m
  35. Norway: US$9.3m
  36. South Africa: US$9.2m
  37. Malaysia: US$9.1m
  38. Uganda: US$9m
  39. Costa Rica: US$8.6m
  40. Croatia: US$8.1m
  41. Singapore: US$7.1m
  42. Slovakia: US$7.1m
  43. Bahrain: US$6.8m
  44. Latvia: US$6.7m
  45. Bulgaria: US$6.2m
  46. Russia: US$6m
  47. Paraguay: US$5.9m
  48. Estonia: US$5.8m
  49. Hong Kong SAR China: US$5.8m
  50. Hungary: US$5.6m
  51. Chile: US$4.8m
  52. Brazil: US$4.7m
  53. Greece: US$4.4m
  54. United Arab Emirates: US$3.9m
  55. Canada: US$3.1m
  56. Mexico: US$2.7m
  57. Serbia: US$2.7m
  58. Thailand: US$2.7m
  59. Angola: US$2.3m
  60. Romania: US$2.2m

Top exporters

RankCountryValueShare
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

RankCountryValueShare
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%

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.

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).