Subheading · Section I

0405.20: Butter and other fats and oils derived from milk: dairy spreads

0405.20

Official description Dairy spreads

  • 8%UK
  • —EU
  • 200%Türkiye
  • 6.4%–10%USA
  • US$355.9mWorld trade in 2024

0405.20 is a six-digit subheading of heading 0405, butter and other fats and oils derived from milk; dairy spreads, chapter 04.

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.

In the Turkish Customs Tariff Schedule, subheading 0405.20 covers 3 tariff lines and the statutory rate is 200%.

The Harmonized Tariff Schedule of the United States divides subheading 0405.20 into 8 tariff lines; the duty is between 6.4% and 10% (average 8.8%). 5 lines have a specific or compound duty.

World trade in these goods reached US$355.9m in 2024, up 3.8% on 2023.

Saudi Arabia was the largest exporter with 13.7% of the total, ahead of Belgium.

Saudi Arabia imported the most (US$37.3m).

The United Kingdom ranked 23rd among 87 exporters with US$2.5m; its largest buyer was South Korea.

The United Kingdom imported US$10.2m, most of it from France.

Duty rates compared

UK 8% Third-country duty 5 tariff lines · 1× specific or compound duty EU specific or compound duty Third-country duty 3 tariff lines Türkiye 200% Statutory rate (Law 474) 3 tariff lines USA 6.4% – 10% General (MFN) 8 tariff lines · average 8.8% · 5× specific or compound duty

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 20 00 00 Dairy spreads
  2. 0405 20 10 00 Of a fat content, by weight, of 39% or more but less than 60% 8%
  3. 0405 20 10 10 In immediate packings of a net capacity of 1 kg or less 8%
  4. 0405 20 10 80 Other 8%
  5. 0405 20 30 00 Of a fat content, by weight, of 60% or more but not exceeding 75% 8%
  6. 0405 20 30 10 In immediate packings of a net capacity of 1 kg or less 8%
  7. 0405 20 30 80 Other 8%
  8. 0405 20 90 00 Of a fat content, by weight, of more than 75% but less than 80% 158.00 GBP / 100 kg

EU Combined Nomenclature

EU lines →
  1. 0405 20 Dairy spreads:
  2. 0405 20 10 Of a fat content, by weight, of 39 % or more but less than 60 % 9 + EA—
  3. 0405 20 30 Of a fat content, by weight, of 60 % or more but not exceeding 75 % 9 + EA—
  4. 0405 20 90 Of a fat content, by weight, of more than 75 % but less than 80 % 189,6 €/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. 0405.20 Sürülerek yenilen süt ürünleri:
  2. 0405.20.10.00.00 İçerdiği katı yağ oranı ağırlık itibariyle %39 veya daha fazla fakat %60'dan az olanlar 200%
  3. 0405.20.30.00.00 İçerdiği katı yağ oranı ağırlık itibariyle %60 veya daha fazla fakat %75' den az olanlar 200%
  4. 0405.20.90.00.00 İçerdiği katı yağ oranı ağırlık itibariyle %75' den fazla fakat %80' den az olanlar 200%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 0405.20 Dairy spreads:
  2. Butter substitutes, whether in liquid or solid state:
  3. Containing over 45 percent by weight of butterfat:
  4. 0405.20.10.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 15.4¢/kgkg
  5. 0405.20.20.00 Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions 15.4¢/kgkg, kg cmsc
  6. 0405.20.30.00 Other $1.996/kgkg, kg cmsc
  7. 0405.20.40.00 Other 13.1¢/kgkg, kg cmsc
  8. Other:
  9. Dairy products described in additional U.S. note 1 to chapter 4:
  10. 0405.20.50.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 10%kg
  11. 0405.20.60.00 Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions 10%kg, kg cmsc
  12. 0405.20.70.00 Other 70.4¢/kg + 8.5%kg, kg cmsc
  13. 0405.20.80.00 Other 6.4%kg, 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

0405.20 · US$355.9m

Trade value (US$) no reported trade < US$271.2kUS$271.2k+US$2.9m+US$16.8m+> US$32m

Exports: 87
  1. Saudi Arabia: US$48.7m
  2. Belgium: US$35.6m
  3. New Zealand: US$32m
  4. Germany: US$30.2m
  5. Iran: US$29.2m
  6. India: US$28.7m
  7. Ireland: US$20.2m
  8. Netherlands: US$19.6m
  9. France: US$16.8m
  10. Australia: US$13.3m
  11. Denmark: US$7.5m
  12. Slovakia: US$6.7m
  13. Serbia: US$6.6m
  14. Belarus: US$5m
  15. Ukraine: US$4.8m
  16. Argentina: US$4.4m
  17. Greece: US$3m
  18. Romania: US$2.9m
  19. Hungary: US$2.9m
  20. Portugal: US$2.9m
  21. Italy: US$2.9m
  22. Uruguay: US$2.7m
  23. United Kingdom: US$2.5m
  24. Spain: US$2.4m
  25. Philippines: US$2.3m
  26. Finland: US$2.1m
  27. South Africa: US$2.1m
  28. Malaysia: US$1.9m
  29. Costa Rica: US$1.9m
  30. Poland: US$1.6m
  31. Bulgaria: US$1.4m
  32. Brazil: US$1.4m
  33. Slovenia: US$1.3m
  34. Croatia: US$1.3m
  35. Luxembourg: US$1.1m
  36. United States: US$1.1m
  37. Czechia: US$925.9k
  38. Austria: US$788.1k
  39. Sweden: US$778.1k
  40. Bosnia & Herzegovina: US$514.9k
  41. Türkiye: US$301.8k
  42. Russia: US$271.2k
  43. Estonia: US$231.2k
  44. Syria: US$223.8k
  45. Singapore: US$208.9k
  46. Malta: US$102.1k
  47. Jordan: US$94.3k
  48. Egypt: US$83.7k
  49. Thailand: US$66.9k
  50. Iceland: US$57.9k
  51. Lithuania: US$49.9k
  52. Tunisia: US$45.5k
  53. Switzerland: US$43.9k
  54. Kuwait: US$36.9k
  55. Fiji: US$34.6k
  56. Bangladesh: US$23.9k
  57. Armenia: US$19.8k
  58. Japan: US$19k
  59. United Arab Emirates: US$16.8k
  60. Senegal: US$15.5k

Top exporters

RankCountryValueShare
1 Saudi Arabia US$48.7m 13.7%
2 Belgium US$35.6m 10%
3 New Zealand US$32m 9%
4 Germany US$30.2m 8.5%
5 Iran US$29.2m 8.2%
6 India US$28.7m 8.1%
7 Ireland US$20.2m 5.7%
8 Netherlands US$19.6m 5.5%
9 France US$16.8m 4.7%
10 Australia US$13.3m 3.7%

Top importers

RankCountryValueShare
1 Saudi Arabia US$37.3m 10.5%
2 United Arab Emirates US$33.4m 9.4%
3 Azerbaijan US$30.2m 8.5%
4 Kuwait US$25.5m 7.2%
5 United States US$23.2m 6.5%
6 South Korea US$21.2m 5.9%
7 Spain US$16.1m 4.5%
8 Germany US$12.4m 3.5%
9 Portugal US$11.9m 3.3%
10 United Kingdom US$10.2m 2.9%

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 the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 0405.20 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?

Saudi Arabia, with US$48.7m in 2024 (13.7% of world exports).