LIVE ANIMALS AND ANIMAL PRODUCTS > DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED > Butter and other fats and oils derived from milk; dairy spreads > Dairy spreads > Of a fat content, by weight, of 39|% or more but less than 60|%
Base rate (erga omnes)
Applies to all third countries without preferential agreement
| Origin | Rate | Savings | Trade agreement | Details |
|---|---|---|---|---|
EU-Canada agreement: re-imported goods1006 0.000 %-9.0 pp | 0.000 % | -9.0 pp | — | 1 |
CARIFORUM1033 0.000 %-9.0 ppEU-CARIFORUM EPA | 0.000 % | -9.0 pp | EU-CARIFORUM EPA | |
Eastern and Southern Africa States1034 0.000 %-9.0 ppESA Interim EPA | 0.000 % | -9.0 pp | ESA Interim EPA | |
SADC EPA1035 0.000 %-9.0 ppSADC EPA | 0.000 % | -9.0 pp | SADC EPA | |
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-9.0 pp | 0.000 % | -9.0 pp | — | |
GSP-EBA2005 0.000 %-9.0 ppEverything But Arms | 0.000 % | -9.0 pp | Everything But Arms | |
GSP+2027 0.000 % + EA-9.0 ppGSP+ Enhanced Arrangement | 0.000 % + EA | -9.0 pp | GSP+ Enhanced Arrangement | |
OCTs2080 0.000 %-9.0 ppOverseas Association Decision | 0.000 % | -9.0 pp | Overseas Association Decision |
Products exported directly or indirectly from the Russian Federation or Belarus
Merchant product identifier
Non-standardised manufacturer product identifier
Standardised manufacturer product identifier
No standardised manufacturer product identifier for the declared product exists
Certificate of eligibility for tariff quotas with order numbers 09.4518, 09.4519 and 09.4520
Import licence AGRIM
Special entries on the import licence AGRIM
Proof of origin established in accordance with Article 6 of Regulation (EU) No 1455/2026
Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Movement certificate EUR.1
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Certificate of inspection for organic products
Goods not concerned by Regulation (EU) 2018/848 (organic products)
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
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))
Goods with EU origin returning from Andorra, according to the relevant EU legislation
Goods with EU origin returning from Switzerland, according to the relevant EU legislation
Goods with EU origin returning from Iceland, according to the relevant EU legislation
Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation
Goods with EU origin returning from Norway, according to the relevant EU legislation
Goods with EU origin returning from San Marino, according to the relevant EU legislation
Goods with EU origin coming from outermost regions, according to the relevant EU legislation
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).
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))
Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.
Goods with third country origin coming from Greenland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
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))
Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
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))
Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.
Goods with third country origin coming from Greenland, according to the relevant EU legislation.
Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Goods with third country origin coming from Norway, according to the relevant EU legislation.
Goods with third country origin coming from San Marino, according to the relevant EU legislation.
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).
1. For the purposes of subheading 0404 10, 'whey' means the product obtained during the manufacture of cheese or caseins from milk, pre-cream or skim milk, whether or not treated beforehand by physical means. 2. For the purposes of subheading 0405 10, the term 'butter' means only natural butter of subheading 0405 10 11 or 0405 10 19, or butter of subheading 0405 10 30, or butter of subheading 0405 10 50, or butter of subheading 0405 10 90. By weight, the fat content derived from milk must be 80 % or more but not exceeding 95 %, with a maximum milk solids-not-fat content of 2 % and a maximum water content of 16 %. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
Butter and other fats and oils derived from milk; dairy spreads.
CTH
Butter and other fats and oils derived from milk; dairy spreads.
CTH
Residual rule
1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this
Annex 22-01 DA 2015/2446
Ask a question about this code or find a tariff classification expert.
1. The expression 'milk' means full-cream milk or partially or completely skimmed milk. 2. 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, with a milkfat content of 39% or more but less than 80% by weight. 3. 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: a milkfat content of 5% or more by weight, calculated on the dry matter; and a dry matter content of at least 70% but not exceeding 85% by weight. 4. This chapter does not cover: (a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702); (b) 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).
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to 'dried' products also covers products which have been dehydrated, evaporated or freeze-dried.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
€0
€0
+€0
€6.40/kg
€6.62/kg
4,142
ConcentratedThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €2.0M | 309Kt | €6.33/kg | 56.2% | |
| 2 | 🇧🇦 Bosnia and Herzegovina | €942K | 137Kt | €6.88/kg | 27.1% | |
| 3 | 🇽🇸 XS | €547K | 95Kt | €5.75/kg | 15.7% | |
| 4 | 🇶🇼 QW | €18K | 2Kt | €7.75/kg | 0.5% | |
| 5 | 🇨🇭 Switzerland | €17K | 879 | €19.33/kg | 0.5% | |
| 6 | 🇳🇴 Norway | €50 | 4 | €12.50/kg | 0.0% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇺🇸 United States | €5.9M | 549Kt | €10.74/kg | 41.3% | |
| 2 | 🇽🇰 Kosovo | €2.8M | 653Kt | €4.36/kg | 20.0% | |
| 3 | 🇬🇧 United Kingdom | €2.2M | 344Kt | €6.36/kg | 15.3% | |
| 4 | 🇨🇱 Chile | €1.8M | 313Kt | €5.71/kg | 12.5% | |
| 5 | 🇽🇸 XS | €907K | 188Kt | €4.82/kg | 6.4% | |
| 6 | 🇲🇦 Morocco | €638K | 89Kt | €7.18/kg | 4.5% |