Subheading · Chapter 04 · Heading 0405
0405.20: Butter and other fats and oils derived from milk: dairy spreads
Official description Dairy spreads
0405.20 is a six-digit subheading of heading 0405, butter and other fats and oils derived from milk; dairy spreads, chapter 04.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0405 20 00 00 Dairy spreads
- 0405 20 10 00 Of a fat content, by weight, of 39% or more but less than 60% 8%
- 0405 20 10 10 In immediate packings of a net capacity of 1 kg or less 8%
- 0405 20 10 80 Other 8%
- 0405 20 30 00 Of a fat content, by weight, of 60% or more but not exceeding 75% 8%
- 0405 20 30 10 In immediate packings of a net capacity of 1 kg or less 8%
- 0405 20 30 80 Other 8%
- 0405 20 90 00 Of a fat content, by weight, of more than 75% but less than 80% 158 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) | — | 8% |
| 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 |
| 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–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | 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–Iceland agreement | Iceland | Free – 6% |
| 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–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Norway agreement | Norway | Free – 6% |
| 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–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | 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 |
| UK–Australia agreementQuota | Australia | 2.7% |
| UK–New Zealand agreementQuota | New Zealand | 2.7% |
| DCTS Standard | Indonesia | 4.5% |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £3.6m | 41.8% | -22% |
 Denmark | £2.1m | 24.6% | -19% |
 Ireland | £2m | 23.3% | -3.7% |
 Germany | £576k | 6.6% | -42.9% |
 Romania | £140k | 1.6% | -15.5% |
 Italy | £108k | 1.2% | -71.9% |
 Bulgaria | £26k | 0.3% | +55% |
 Poland | £21k | 0.2% | — |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 3 tariff lines 
Türkiye 9% – 140% Third-country duty 3 tariff lines · average 52.7% 
USA 6.4% – 10% General (MFN) 8 tariff lines · average 8.8% · 5× specific or compound duty 
Canada 7% General (MFN) 2 tariff lines · 1× specific or compound duty 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 4 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 35% General (MFN) 2 tariff lines · 1× specific or compound duty 
Taiwan 15% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 4 tariff lines 
Switzerland specific or compound duty General (MFN) 4 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 3 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$271kUS$271k+US$3m+US$17m+> US$32m
Exports: 87
- Saudi Arabia: US$49m
- Belgium: US$36m
- New Zealand: US$32m
- Germany: US$30m
- Iran: US$29m
- India: US$29m
- Ireland: US$20m
- Netherlands: US$20m
- France: US$17m
- Australia: US$13m
- Denmark: US$8m
- Slovakia: US$7m
- Serbia: US$7m
- Belarus: US$5m
- Ukraine: US$5m
- Argentina: US$4m
- Greece: US$3m
- Romania: US$3m
- Hungary: US$3m
- Portugal: US$3m
- Italy: US$3m
- Uruguay: US$3m
- United Kingdom: US$2m
- Spain: US$2m
- Philippines: US$2m
- Finland: US$2m
- South Africa: US$2m
- Malaysia: US$2m
- Costa Rica: US$2m
- Poland: US$2m
- Bulgaria: US$1m
- Brazil: US$1m
- Slovenia: US$1m
- Croatia: US$1m
- Luxembourg: US$1m
- United States: US$1m
- Czechia: US$926k
- Austria: US$788k
- Sweden: US$778k
- Bosnia & Herzegovina: US$515k
- Türkiye: US$302k
- Russia: US$271k
- Estonia: US$231k
- Syria: US$224k
- Singapore: US$209k
- Malta: US$102k
- Jordan: US$94k
- Egypt: US$84k
- Thailand: US$67k
- Iceland: US$58k
- Lithuania: US$50k
- Tunisia: US$46k
- Switzerland: US$44k
- Kuwait: US$37k
- Fiji: US$35k
- Bangladesh: US$24k
- Armenia: US$20k
- Japan: US$19k
- United Arab Emirates: US$17k
- Senegal: US$16k
Trade value (US$) no reported trade < US$80kUS$80k+US$700k+US$6m+> US$21m
Imports: 181
- Saudi Arabia: US$37m
- United Arab Emirates: US$33m
- Azerbaijan: US$30m
- Kuwait: US$25m
- United States: US$23m
- South Korea: US$21m
- Spain: US$16m
- Germany: US$12m
- Portugal: US$12m
- United Kingdom: US$10m
- Oman: US$9m
- France: US$9m
- Austria: US$8m
- Poland: US$7m
- Czechia: US$6m
- Romania: US$6m
- Belgium: US$6m
- Greece: US$6m
- Moldova: US$5m
- Japan: US$5m
- Kazakhstan: US$5m
- Netherlands: US$4m
- Bosnia & Herzegovina: US$4m
- Montenegro: US$4m
- Denmark: US$3m
- Georgia: US$3m
- Croatia: US$3m
- Bahrain: US$2m
- Bulgaria: US$2m
- Luxembourg: US$2m
- Honduras: US$2m
- Serbia: US$2m
- Australia: US$2m
- Jordan: US$2m
- Slovakia: US$1m
- Italy: US$1m
- Malaysia: US$1m
- Sweden: US$1m
- Hungary: US$1m
- Egypt: US$1m
- Qatar: US$1m
- Finland: US$1m
- Indonesia: US$977k
- Slovenia: US$925k
- Singapore: US$700k
- North Macedonia: US$672k
- Iraq: US$671k
- Ireland: US$663k
- Uzbekistan: US$613k
- Chile: US$600k
- Armenia: US$564k
- Kyrgyzstan: US$496k
- Panama: US$479k
- Lesotho: US$441k
- Morocco: US$430k
- Bahamas: US$409k
- Lithuania: US$371k
- Cyprus: US$330k
- China: US$328k
- Tajikistan: US$294k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Saudi Arabia | US$49m | 13.7% |
| 2 |  Belgium | US$36m | 10% |
| 3 | New Zealand | US$32m | 9% |
| 4 | Germany | US$30m | 8.5% |
| 5 |  Iran | US$29m | 8.2% |
| 6 |  India | US$29m | 8.1% |
| 7 | Ireland | US$20m | 5.7% |
| 8 |  Netherlands | US$20m | 5.5% |
| 9 | France | US$17m | 4.7% |
| 10 |  Australia | US$13m | 3.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Saudi Arabia | US$37m | 10.5% |
| 2 |  United Arab Emirates | US$33m | 9.4% |
| 3 |  Azerbaijan | US$30m | 8.5% |
| 4 |  Kuwait | US$25m | 7.2% |
| 5 | United States | US$23m | 6.5% |
| 6 |  South Korea | US$21m | 5.9% |
| 7 |  Spain | US$16m | 4.5% |
| 8 | Germany | US$12m | 3.5% |
| 9 |  Portugal | US$12m | 3.3% |
| 10 | United Kingdom | US$10m | 2.9% |
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.
- 15%median duty
- 21number of duty-free countries (MFN)
- 140%highest: Israel, Palestinian Territories, Türkiye
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 12% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 20% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 15%* | 2023 | |
 Aruba | 0% | 2021 · HS 2012 | |
| Australia | 4% | 2023 | |
| Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 15%* | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 15% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 7.3%* | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 7% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 10% | 2023 | |
 Colombia | 20% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 55% | 34% – 65% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 2.5% | 0% – 5% | 2019 · HS 2017 |
 El Salvador | 30% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 5.4%* | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 40%* | 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 | 20% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 20% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 61%* | 2023 | |
| India | 40% | 2023 | |
 Indonesia | 5% | 2023 | |
| Iran | 32% | 2020 · HS 2017 | |
 Israel | 140% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 35% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 15%* | 2023 | |
 Kenya | 35% | 2023 | |
| Kuwait | 5% | 2023 | |
 Kyrgyzstan | 15%* | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 5.8%* | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 136%* | 4.8% – 393% | 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 | 27%* | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 31%* | 2023 · HS 2017 | |
 Mongolia | 15% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 5.7%* | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 40% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 15% | 2023 | |
| Norway | 46%* | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 140% | 2017 · HS 2017 | |
 Panama | 13% | 10% – 15% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 15%* | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
| Saudi Arabia | 15% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 5.5%* | 2023 | |
| South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 10% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 3% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 124%* | 4.3% – 354% | 2023 |
 Syria | 20% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 140% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 60% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 8.8% | 6.4% – 10% | 2023 |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 15%* | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 15% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 25%* | 2023 | |
 Zimbabwe | 0.4% | 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
- 0230 Butter & other fats & oils derived from milk
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 22241 Butter and other fats and oils derived from milk of cattle22242 Butter and other fats and oils derived from milk of buffalo22249 Butter and other fats and oils derived from milk of other animals
- ISIC Rev. 4 activity
- 1050 Manufacture of dairy products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0405.20 | unchanged |
| 2012 | 0405.20 | unchanged |
| 2007 | 0405.20 | unchanged |
| 2002 | 0405.20 | unchanged |
| 1996 | 0405.20 | unchanged |
| 1992 | 0405.00, 2106.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
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
In the UK Global Tariff, subheading 0405.20 covers 5 tariff lines and the duty is 8%. 1 line has a specific or compound duty.
In the EU Combined Nomenclature all 3 lines under subheading 0405.20 carry a specific or compound duty rather than a percentage.
Goods from 171 countries can enter the UK at a preferential rate instead of the standard 8%; 134 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported these goods worth £8.7m (down 21% on the year before), at an average of £5.38 per kg; France supplied 42%, followed by Denmark.
World trade in these goods reached US$356m in 2024, up 3.8% on 2023.
Saudi Arabia was the largest exporter with 13.7% of the total, ahead of Belgium.
Products classified here
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 subheading 0405.20, 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 UK?
Under the UK Global Tariff, imports under 0405.20 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 Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 0405.20 from countries without a preferential agreement are charged at 9% to 140%, 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?
Saudi Arabia, with US$49m in 2024 (13.7% of world exports).
Which countries can export these goods to the UK duty-free?
134 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 8% applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were France (42%), Denmark (25%) and Ireland (23%), out of total imports of £8.7m.
Typical products
Everyday names, not part of the legal text.