Customs Import Tariff of Taiwan · CCC code · HS 0404.10
0404.10.00.29: Whey and modified whey, concentrated, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
Whey and modified whey
✓ 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
Taiwan lines: 0404.10
- 0404.10.00.10Whey and modified whey, not concentrated, whether or not containing added sugar or other sweetening matter
- 0404.10.00.21Whey and modified whey, concentrated, whether or not containing added sugar or other sweetening matter, for feeding
- 0404.10.00.29Whey and modified whey, concentrated, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
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.
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).
Additional notes
1. The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
2. For the purposes of subheadings 040811 and 040819, the following applies:
the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:
(i) the products retain the character of egg yolks of subheadings 040811 and 040819;
(ii) salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.
3. Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.
4. For the purposes of subheadings 040410 and 040490 the following applies :
Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.
Subheading 040410 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.
The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.
Subheading 040490 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (lower than 0,100 % by weight, in milk permeates in powder form, or lower than 0,015 % by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 040490.
The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the method set out in Appendix II to Commission Implementing Regulation (EU) 2018/150.
In the Customs Import Tariff of Taiwan, 0404.10.00.29 is one of 3 lines under subheading 0404.10, whey and modified whey.
The column 1 rate is 5%, and quantities are declared in KGM.
For the same subheading, the UK duty is free, the Türkiye duty is 67%, the US duty is 8.5%–13%, the Canada duty is 11%, the Mexico duty is 10%, the Brazil duty is 28%, the Argentina duty is 28%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 21.3%–35%, the GCC duty is 5%, the North Macedonia duty is 0%–5% and the Nigeria duty is 5%.
Taiwan imported goods of subheading 0404.10 worth US$11m in 2024; the largest supplier was the United States.
Questions and answers
What is the Taiwan import duty for CCC code 0404.10.00.29?
The column 1 rate in the Customs Import Tariff of Taiwan is 5%; 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.
Where does Taiwan import these goods from?
For subheading 0404.10 as a whole, the largest supplier in 2024 was the United States (US$6m), followed by France.
Typical products
Everyday names, not part of the legal text.