Subheading · Chapter 04 · Heading 0405
0405.90: Butter and other fats and oils derived from milk: other
Other milk fats (ghee, butter oil)
Official description Other
0405.90 is the HS subheading for other milk fats (ghee, butter oil), under heading 0405 in chapter 04.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0405 90 00 00 Other
- 0405 90 10 00 Of a fat content, by weight, of 99.3% or more and of a water content, by weight, not exceeding 0.5% 193 GBP / 100 kg
- 0405 90 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.
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 | |
| 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 agreement | South Africa | Free |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 122.81 GBP / 100 kg |
| UK–Australia agreementQuota | Australia | 64.33 GBP / 100 kg |
| UK–New Zealand agreementQuota | New Zealand | 64.33 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £13.3m | 67.6% | -21.2% |
 Ireland | £2.5m | 12.7% | -48% |
 Belgium | £1.4m | 7.3% | -25.9% |
 New Zealand | £1.3m | 6.7% | -90.5% |
 Poland | £375k | 1.9% | +654.1% |
 Bulgaria | £252k | 1.3% | +75.5% |
 Germany | £219k | 1.1% | -84.3% |
 France | £127k | 0.6% | -46.2% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$463kUS$463k+US$5m+US$39m+> US$226m
Exports: 105
- New Zealand: US$1bn
- Netherlands: US$460m
- Belgium: US$226m
- Germany: US$171m
- India: US$153m
- France: US$153m
- United Kingdom: US$130m
- Ireland: US$99m
- Spain: US$68m
- Mexico: US$39m
- United States: US$30m
- Australia: US$27m
- Poland: US$20m
- Malaysia: US$17m
- Chile: US$13m
- Egypt: US$11m
- Denmark: US$9m
- Argentina: US$8m
- Italy: US$7m
- Uruguay: US$7m
- Austria: US$6m
- China: US$6m
- Saudi Arabia: US$5m
- United Arab Emirates: US$5m
- Portugal: US$5m
- Serbia: US$5m
- Lithuania: US$5m
- Yemen: US$5m
- Uganda: US$3m
- Sweden: US$3m
- Canada: US$2m
- Czechia: US$2m
- Slovakia: US$2m
- Türkiye: US$2m
- South Africa: US$2m
- Bosnia & Herzegovina: US$2m
- Greece: US$2m
- Pakistan: US$2m
- Switzerland: US$2m
- Singapore: US$2m
- Iran: US$892k
- Bangladesh: US$777k
- Thailand: US$746k
- Armenia: US$590k
- Jordan: US$532k
- Azerbaijan: US$509k
- Fiji: US$501k
- Ukraine: US$491k
- Slovenia: US$471k
- Bulgaria: US$463k
- Cyprus: US$461k
- Nepal: US$434k
- Romania: US$337k
- Kenya: US$334k
- Luxembourg: US$296k
- Guatemala: US$274k
- Mauritius: US$265k
- Estonia: US$168k
- Lebanon: US$148k
- Norway: US$146k
Trade value (US$) no reported trade < US$503kUS$503k+US$6m+US$36m+> US$139m
Imports: 197
- Italy: US$261m
- China: US$228m
- Belgium: US$221m
- France: US$197m
- Saudi Arabia: US$142m
- Germany: US$139m
- Mexico: US$129m
- Netherlands: US$126m
- Philippines: US$106m
- United States: US$99m
- Poland: US$71m
- Thailand: US$69m
- Indonesia: US$69m
- United Arab Emirates: US$68m
- Malaysia: US$61m
- Australia: US$60m
- Egypt: US$47m
- Spain: US$39m
- Austria: US$36m
- Taiwan: US$36m
- Peru: US$35m
- Vietnam: US$33m
- Libya: US$31m
- Canada: US$30m
- United Kingdom: US$30m
- Singapore: US$21m
- Ireland: US$21m
- Algeria: US$21m
- Sweden: US$20m
- Iraq: US$18m
- Qatar: US$17m
- Jordan: US$16m
- Kuwait: US$15m
- Switzerland: US$14m
- Oman: US$14m
- Slovakia: US$14m
- Panama: US$12m
- Czechia: US$12m
- Bulgaria: US$12m
- Greece: US$11m
- Denmark: US$10m
- Dominican Republic: US$9m
- Romania: US$9m
- Brazil: US$9m
- Lebanon: US$8m
- Guatemala: US$7m
- Ukraine: US$7m
- South Korea: US$6m
- Lithuania: US$6m
- Georgia: US$6m
- Luxembourg: US$5m
- Slovenia: US$5m
- Côte d’Ivoire: US$5m
- Cambodia: US$5m
- Costa Rica: US$5m
- Trinidad & Tobago: US$4m
- Azerbaijan: US$4m
- Bahrain: US$4m
- Ghana: US$4m
- Hong Kong SAR China: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | New Zealand | US$1bn | 38.3% |
| 2 | Netherlands | US$460m | 16.5% |
| 3 | Belgium | US$226m | 8.1% |
| 4 | Germany | US$171m | 6.1% |
| 5 |  India | US$153m | 5.5% |
| 6 | France | US$153m | 5.5% |
| 7 | United Kingdom | US$130m | 4.7% |
| 8 | Ireland | US$99m | 3.5% |
| 9 |  Spain | US$68m | 2.4% |
| 10 |  Mexico | US$39m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Italy | US$261m | 9.4% |
| 2 |  China | US$228m | 8.2% |
| 3 | Belgium | US$221m | 7.9% |
| 4 | France | US$197m | 7% |
| 5 |  Saudi Arabia | US$142m | 5.1% |
| 6 | Germany | US$139m | 5% |
| 7 | Mexico | US$129m | 4.6% |
| 8 | Netherlands | US$126m | 4.5% |
| 9 |  Philippines | US$106m | 3.8% |
| 10 |  United States | US$99m | 3.6% |
Binding rulings for similar goods 5
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.
- N359792 U.S. CBP
The tariff classification of Brown Butter from Finland
- N329400 U.S. CBP
The tariff classification of Ghee from Greece
- N284959 U.S. CBP
The tariff classification of Organic Coconut Oil & Ghee Butter and Organic Ghee Butter from India, Phillipines and Sri Lanka
-
The tariff classification of Cheese Flavor Pastes and Cultured Cream Flavor Paste from New Zealand
- 600009751 HMRC
The product is an Anhydrous Milkfat that contains anhydrous milkfat and salt that is packaged in intermediate bulk containers (IBM) of 1000kg net weight.
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.
-
Quota · Applies from: CELEX 32026R1455 · Source: eur-lex.europa.eu
In the UK Global Tariff all 2 lines under subheading 0405.90 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 2 lines under subheading 0405.90 carry a specific or compound duty rather than a percentage.
134 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 other milk fats (ghee, butter oil) into the UK came to £19.7m between September 2025 and August 2026 (down 50% on the year before); Netherlands supplied 68%, followed by Ireland.
In 2024, countries exported other milk fats (ghee, butter oil) worth US$3bn (+6.8% year on year).
The largest exporter was New Zealand (US$1bn), followed by the Netherlands.
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: other?
Butter and other fats and oils derived from milk: other fall under HS subheading 0405.90, 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 0405.90 from countries without a preferential agreement are charged at 140%. 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 0405.90 from countries without a preferential agreement are charged at 10%. 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$1bn in 2024 (38.3% of world exports).
Which countries can export other milk fats (ghee, butter oil) 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 applies. Pick a country above to see its rate.
Where does the UK import other milk fats (ghee, butter oil) from?
In the 12 months to August 2026, the largest suppliers were Netherlands (68%), Ireland (13%) and Belgium (7%), out of total imports of £19.7m.
Typical products
Everyday names, not part of the legal text.