Turkish Customs Tariff Schedule · GTİP code · HS 0403.90

0403.90.73.00.00

0403.90.73.00.00: Buttermilk, kefir and other fermented milk: İçerdiği katı süt yağı oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler

Buttermilk, kefir and other fermented milk

✓ Can be used in a customs declaration Data: Turkish Customs Tariff Schedule, in force from 1 January 2026 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 0403 Yoğurt; yayıkaItı, pıhtılaştırılmış süt ve krema, kefir ve diğer fermente ediImiş veya asitIiği artırıImış süt ve krema (konsantre edilmiş veya iIave şeker veya diğer tatlandırıcı maddeIer katılmış oIsun olmasın veya aroma veya ilave meyva, sert kabukIu meyva veya kakao içersin içermesin):
  2. 0403.90 Diğerleri:
  3. Aromalandırılmış veya ilave meyva, sert kabuklu meyvalar veya kakao içerenler:
  4. Toz, granül veya diğer katı şekillerde olanlar:
  5. 0403.90.73.00.00 İçerdiği katı süt yağı oranı ağırlık itibariyle % 1,5'i geçen fakat % 27'yi geçmeyenler

What you pay

Importing into Türkiye

Customs duty 8.3% standard rate
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20 % standard rate; 10 % or 1 % for some goods
Duty calculatorCalculate duty and taxes →

Rates for Türkiye are the applied duties of the 2026 Import Regime Decision, as consolidated by the Ministry of Trade (amendments to August 2026). The additional customs duty (İGV) and, for some farm goods, the additional financial liability (EMY) come on top. Footnotes can lower a rate for named countries or periods: see the line page.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional financial liability (EMY) 142.31 EUR / 100 kg
    Applies to goods from
    all countries except Kosovo
    Legal act
    Karar 3350, Liste III–IV (EMY)

Import requirements 1

  • Import controlYoğurt; yayıkaltı, pıhtılaştırılmış süt ve krema, kefir ve diğer fermente edilmiş veya asitliği artırılmış süt ve krema (konsantre edilmiş veya ilave şeker veya diğer tatlandırıcı maddeler katılmış olsun olmasın veya aroma veya ilave meyva, sert kabuklu meyva veya kakao içersin içermesin) · Tarım ve Orman Bakanlığı
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/5 (RG 31.12.2025, 33124 (4. Mükerrer)); değişik: RG 03.04.2026, RG 28.07.2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—8.3%
GSP (least developed countries)
Afghanistan, Angola, Bangladesh, Benin and 44 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Equatorial Guinea, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mongolia, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

 Free
agreements with EU, United Kingdom, EFTA, Faroe Islands, and Bosnia & Herzegovina
Austria, Belgium, Bosnia & Herzegovina, Bulgaria and 30 more

Austria, Belgium, Bosnia & Herzegovina, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, United Kingdom

 Free
Türkiye–United Arab Emirates agreement United Arab Emirates Free
Türkiye–South Korea agreement South Korea Free
Türkiye–Malaysia agreement Malaysia Free
Türkiye–Kosovo agreement Kosovo Free
GSP+ Free
GSP (developing countries)
Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands and 10 more

Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kenya, Kyrgyzstan, Micronesia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Tajikistan, Uzbekistan

 4.8%
Türkiye–Iran agreement Iran 8.3%
Türkiye–Singapore agreement Singapore 8.3%
Türkiye–Venezuela agreement Venezuela 8.3%

Footnotes

  • Şili Cumhuriyeti için gümrük vergisi %0 olarak uygulanır.

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 USA 17% – 20% General (MFN) 20 tariff lines · average 19% · 17× specific or compound duty Canada 7.5% Third-country duty 4 tariff lines · 3× specific or compound duty Mexico 20% Third-country duty 1 tariff line Brazil 14.4% Third-country duty 1 tariff line Argentina 16% Third-country duty 4 tariff lines Peru Free Third-country duty 3 tariff lines New Zealand Free – 5% Third-country duty 9 tariff lines · average 3.9% Japan 21.3% – 35% Third-country duty 19 tariff lines · average 29.3% · 6× specific or compound duty Taiwan 10% – 20% Third-country duty 10 tariff lines · average 18.3% · 4× specific or compound duty GCC 5% Third-country duty 10 tariff lines Switzerland specific or compound duty Third-country duty 12 tariff lines Norway specific or compound duty Third-country duty 3 tariff lines North Macedonia 20% Third-country duty 18 tariff lines Nigeria 5% – 20% Third-country duty 4 tariff lines · average 10%

Türkiye lines: 0403.90

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.

  • N302241 U.S. CBP 1 March 2019 · 0403.90.90.00 revoked

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

  • 600009368 HMRC 15 December 2023 – 14 December 2026 · 0403 90 99 00

    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:

  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).

Chapter notes: Chapter 04 →

GTİP code 0403.90.73.00.00 is a line of the Turkish Customs Tariff Schedule under HS subheading 0403.90 (yogurt; buttermilk, curdled milk and cream, kephir: other).

The statutory rate is 8.3%.

For the same subheading, 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 Taiwan duty is 10%–20%, the GCC duty is 5%, the North Macedonia duty is 20% and the Nigeria duty is 5%–20%.

Türkiye imported goods of subheading 0403.90 worth US$3m in 2024; the largest supplier was France.

Questions and answers

What is the Türkiye import duty for GTİP code 0403.90.73.00.00?

The statutory rate in the Turkish Customs Tariff Schedule is 8.3%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 0403.90 as a whole, the largest supplier in 2024 was France (US$2m).

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Typical products

Everyday names, not part of the legal text.