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Customs tariff code

Customs tariff code 0405.10: Butter

Reference data as at 1 July 2026

Customs tariff code 0405.10 covers Butter. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

0405.10 is HS subheading in the EU customs tariff, in chapter 04. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
0405.10
Third-country duty
See subdivision
Declarable
No
Binding rulings
0
On this page

Where this code sits in the tariff

  1. 04DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
  2. 0405Butter and other fats and oils derived from milk; dairy spreads
  3. 0405.10Butter

From HS code to customs tariff code 0405.10

HS code0405.106 digits, uniform worldwide

Duty rates and preferences

OriginDuty rateBasis
Eastern and Southern Africa States0 %Tariff preference
SADC EPA0 %Tariff preference
Fiji0 %Tariff preference
United Kingdom0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference
Japan0 %Tariff preference
Kenya0 %Tariff preference
Ivory Coast0 %Tariff preference
Preferential origin in accordance with the Agreement in the…0 %Tariff preference
San Marino0 %Customs Union Duty
Andorra0 %Tariff preference
Papua New Guinea0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Pos. 0405

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören: A. Butter: Zu dieser Warengruppe gehören natürliche Butter, Molkenbutter und rekombinierte Butter (frisch, gesalzen oder ranzig, einschließlich Butter in luftdicht verschlossenen Behältnissen). Butter darf ausschließlich aus Milch hergestellt sein und muss einen Gehalt an Milchfett von 80 GHT oder mehr, aber nicht mehr als 95 GHT, einen Gehalt an fettfreier Milchtrockenmasse von nicht mehr als 2 GHT und einen Wassergehalt von nicht mehr als 16 GHT aufweisen. Butter enthält keine zugesetzten Emulgatoren, kann aber Natriumchlorid, Lebensmittelfarbstoffe, Salze aus der Neutralisierung und unschädliche Milchsäurebakterien enthalten (Siehe Anmerkung 3 (a) zu diesem Kapitel). Butter aus Ziegen- oder Schafmilch gehört ebenfalls zu dieser Warengruppe. B. Milchstreichfette. …

Pos. 0405

Nationale Entscheidungen und Hinweise (NEH) Der Ausschuss für das Harmonisierte System bei der Weltzollorganisation hat während seiner 12. Sitzung (18. bis 29. Oktober 1993) wie folgt entschieden: Butter, die kleine Mengen an Kräutern und Knoblauch enthält, gehört zu Position 0405, Unterposition 0405 90.

Abschnitt I

1. Soweit nichts anderes bestimmt ist, gilt in diesem Abschnitt jede Bezugnahme auf eine bestimmte Tiergattung oder Tierart auch für Jungtiere dieser Gattung oder Art (RV C0101000). 2. Soweit nichts anderes bestimmt ist, gilt in der Nomenklatur jede Bezugnahme auf getrocknete Waren auch für entwässerte, eingedampfte oder gefriergetrocknete Waren (RV C0102000).

Subdivisions of this code

Frequently asked questions

What does customs tariff code 0405.10 cover?

Code 0405.10 covers Butter. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 0405.10?

TARIC holds no third-country rate of its own for 0405.10. The rate follows from the declarable commodity code beneath it.

What is the HS code for 0405.10?

The first six digits form the HS code: 040510. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 0405.10 have?

0405.10 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

Where does 0405.10 sit in the tariff?

0405.10 sits in this hierarchy: 04 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED > 0405 Butter and other fats and oils derived from milk; dairy spreads. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 0405.10?

The EBTI database currently holds no valid decisions on 0405.10. Comparable cases are found through the parent heading instead.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Does customs tariff code 0405.10 change?

0405.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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