Customs Import Tariff of Taiwan · CCC code · HS 0403.90
0403.90.60.00: Buttermilk, kefir and other fermented milk: Cream, sour
Buttermilk, kefir and other fermented milk
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
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
0403.90 Yogurt; buttermilk, curdled milk and cream, kephir: other
UK specific or compound duty Third-country duty 18 tariff lines 
EU specific or compound duty Third-country duty 18 tariff lines 
Türkiye 8.3% – 170% Third-country duty 18 tariff lines · average 116.1% 
USA 17% – 20% General (MFN) 20 tariff lines · average 19% · 17× specific or compound duty 
Canada 7.5% General (MFN) 4 tariff lines · 3× specific or compound duty 
Mexico 20% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 4 tariff lines 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free – 5% General (MFN) 9 tariff lines · average 3.9% 
Japan 21.3% – 35% General (MFN) 19 tariff lines · average 29.3% · 6× specific or compound duty 
GCC 5% General (MFN) 10 tariff lines 
Switzerland specific or compound duty General (MFN) 12 tariff lines 
Norway specific or compound duty General (MFN) 3 tariff lines 
North Macedonia 20% General (MFN) 18 tariff lines 
Nigeria 5% – 20% General (MFN) 4 tariff lines · average 10% Taiwan lines: 0403.90
- 0403.90.10.00Buttermilk, dry, powder
- 0403.90.21.00Fresh or condensed buttermilk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- 0403.90.22.00Buttermilk, dry, in block or other solid form, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- 0403.90.29.00Other buttermilk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- 0403.90.30.00Yeast milk and fermented milk powder, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- 0403.90.40.00Curdled milk, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- 0403.90.51.00Flavoured, modified, or fermented milk, sour, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- 0403.90.59.00Other flavoured, modified, or fermented milk (including kephir), whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- 0403.90.60.00Cream, sour
- 0403.90.90.00Other cream, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
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.
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The tariff classification of Cheese Flavor Pastes and Cultured Cream Flavor Paste from New Zealand
- 600009368 HMRC
Strawberry Frozen Yogurt. The product is used for the hospitality sector as a frozen dessert. It is made from a Ultra Heat Treated (UHT) with a dairy base of cream, low fat yogurt and strawberry puree to make the final product, with a fat content of 11.1%. It is made by blending the above…
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:
(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;
(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:
(a) a milkfat content, by weight of the dry matter, of 5 % or more;
(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
(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);
(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);
(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
(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).
In the Customs Import Tariff of Taiwan, 0403.90.60.00 is one of 10 lines under subheading 0403.90, yogurt; buttermilk, curdled milk and cream, kephir: other.
The column 1 rate is 20%, and quantities are declared in KGM.
For the same subheading, the Türkiye duty is 8.3%–170%, the US duty is 17%–20%, the Canada duty is 7.5%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 21.3%–35%, the GCC duty is 5%, the North Macedonia duty is 20% and the Nigeria duty is 5%–20%.
Taiwan imported goods of subheading 0403.90 worth US$3m in 2024.
Questions and answers
What is the Taiwan import duty for CCC code 0403.90.60.00?
The column 1 rate in the Customs Import Tariff of Taiwan is 20%; the supplementary unit is KGM. 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.
Typical products
Everyday names, not part of the legal text.