Customs Tariff Schedules of Japan · statistical code · HS 0405.90

0405.90.221

0405.90.221: Other milk fats (ghee, butter oil): For "the Pooled Quota″

Other milk fats (ghee, butter oil)

✓ Can be used in a customs declaration Data: Customs Tariff Schedules of Japan, in force from 8 August 2026 · checked on 24 October 2026

  1. 0405 Butter and other fats and oils derived from milk; dairy spreads
  2. 0405.90 Other
  3. 0405.90.190 Other
  4. 0405.90.221 For "the Pooled Quota″

What you pay

Importing into Japan

Customs duty 35% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

0405.90 Butter and other fats and oils derived from milk: other

UK specific or compound duty Third-country duty 2 tariff lines EU specific or compound duty Third-country duty 2 tariff lines Türkiye 140% Third-country duty 2 tariff lines USA 10% General (MFN) 3 tariff lines · 1× specific or compound duty Canada 7.5% General (MFN) 2 tariff lines · 1× specific or compound duty Mexico Free – 20% General (MFN) 2 tariff lines · average 10% Brazil 14.4% General (MFN) 2 tariff lines Argentina 16% General (MFN) 3 tariff lines Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 3 tariff lines Taiwan 8% – 15% General (MFN) 2 tariff lines · average 11.5% GCC 5% General (MFN) 3 tariff lines Switzerland specific or compound duty General (MFN) 2 tariff lines Norway specific or compound duty General (MFN) 1 tariff line North Macedonia 15% General (MFN) 2 tariff lines Nigeria 5% – 20% General (MFN) 2 tariff lines · average 12.5%

Japan lines: 0405.90

Binding rulings for similar goods

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 7 April 2026 · 0405.90.10.40

    The tariff classification of Brown Butter from Finland

  • N329400 U.S. CBP 2 December 2022 · 0405.90.10.20

    The tariff classification of Ghee from Greece

  • N284959 U.S. CBP 3 May 2017 · 0405.90.10.20

    The tariff classification of Organic Coconut Oil & Ghee Butter and Organic Ghee Butter from India, Phillipines and Sri Lanka

  • N302241 U.S. CBP 1 March 2019 · 0405.90.10.40 revoked

    The tariff classification of Cheese Flavor Pastes and Cultured Cream Flavor Paste from New Zealand

  • 600009751 HMRC 22 February 2024 – 21 February 2027 · 0405 90 90 00

    The product is an Anhydrous Milkfat that contains anhydrous milkfat and salt that is packaged in intermediate bulk containers (IBM) of 1000kg net weight.

Legal notes

Notes

1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3. For the purposes of heading 0405:

  1. (a) the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;

  2. (b) the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:

  1. (a) a milkfat content, by weight of the dry matter, of 5 % or more;

  2. (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

  3. (c) they are moulded or capable of being moulded.

5. This chapter does not cover:

(a) non-living insects, unfit for human consumption (heading 0511);

  1. (b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);

  2. (c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or

  3. (d) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

6. For the purposes of heading 0410, the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

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).

Chapter notes: Chapter 04 →

In the Customs Tariff Schedules of Japan, 0405.90.221 is one of 5 lines under subheading 0405.90, butter and other fats and oils derived from milk: other.

The applied rate is 35%, and quantities are declared in KG.

For the same subheading, the Türkiye duty is 140%, the US duty is 10%, the Canada duty is 7.5%, the Mexico duty is 0%–20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is free, the Taiwan duty is 8%–15%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 5%–20%.

Japan imported goods of subheading 0405.90 worth US$3m in 2024.

Questions and answers

What is the Japan import duty for statistical code 0405.90.221?

The applied rate in the Customs Tariff Schedules of Japan is 35%; the supplementary unit is KG. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

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Typical products

Everyday names, not part of the legal text.