Customs tariff code 0405.20.10.10: In immediate packings of a net capacity of 1 kg or less
Reference data as at 1 July 2026
Customs tariff code 0405.20.10.10 covers In immediate packings of a net capacity of 1 kg or less. The third-country duty rate is 9.000 % + EA, plus import VAT.
0405.20.10.10 is TARIC code 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
- 0405.20.10.10
- Third-country duty
- 9.000 % + EA
- Declarable
- No
- Binding rulings
- 6
Where this code sits in the tariff
- 04DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
- 0405Butter and other fats and oils derived from milk; dairy spreads
- 0405.20Dairy spreads
- 0405.20.10Of a fat content, by weight, of 39 % or more but less than 60 %
- 0405.20.10.10In immediate packings of a net capacity of 1 kg or less
From HS code to customs tariff code 0405.20.10.10
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 9.000 % + EA | MFN |
| Eastern and Southern Africa States | 0 % | Tariff preference |
| SADC EPA | 0 % | Tariff preference |
| Fiji | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Japan | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Tariff preference |
| Papua New Guinea | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Mantequilla de leche, ligera. Color amarillo, sabor u olor característico de la mantequilla. Materia grasa inferior al 85%. Se presenta en tarrina de 250 gramos. Concebido para uso alimentario
Mantequilla ligera 40% MG enriquecida con vitaminas A y E. Se presenta en barqueta de 250 gramos. Concebido para uso alimentario.
Mliječni namaz, na osnovi vrhnja i maslaca, emulzija tipa voda u ulju, pakiran za pojedinačnu prodaju u plastičnoj posudi od 200 g. Sastojci maslac, svježi sir. Maseni udio mliječne masti veći je od 39%, ali je manji od 60%.
Pasta láctea para untar con un contenido de materias grasas superior al 39% pero inferior al 60% y un contenido de agua superior al 16%, en peso. Se presenta en tarrinas de 250 g.
Pâte à tartiner laitière contenant 59,3% de matière grasse du lait, 1,5% de babeurre, 1,4 à 1,6% de sel et additionnée d'épaississant, d'arômes naturels, de correcteur d'acidité, d'émulsifiant, de conservateur et de colorant, en emballages immédiats d'un contenu net inférieur à 1kg.
Pasta láctea, emulsión del tipo agua en aceite, que se puede untar con un contenido de materias grasa de leche, únicas materias grasas que contiene, del 41%. Se presenta en envases con contenido neto inferior a un kilogramo.
Notes that govern this classification
Zu Unterpositionen 0405 2010 bis 0405 2090: Der Begriff „Milchstreichfette“ ist in der Anmerkung 2 b) zu Kapitel 4 festgelegt. Siehe die Erläuterungen zu Position 0405 des HS, Buchstabe B.
Zu Unterposition 0405 20: 1. Butterfett-Gemisch in Form einer streichfähigen Wasser-in-Öl - Emulsion zur Verwendung in der Lebensmittelindustrie, bestehend aus 68,75 GHT Butterfett, 17 GHT Zucker, 13 GHT Wasser und 1,25 GHT Casein. 2. Mischung aus Butterfett, die in der Nahrungsmittelindustrie verwendet wird, in Form einer Wasser-in-Öl-Emulsion, mit folgender Zusammensetzung: 70,4 GHT Fett (97,8 GHT Fett in der Trockenmasse), 1,06 GHT Proteine (1,5 GHT Proteine in der Trockenmasse) und 1,3 GHT Lactose sowie einem Wassergehalt von 28,0 GHT. Dieses Milchstreichfett wird manchmal als „high fat cream cheese“ bezeichnet. Anwendung der Allgemeine Vorschriften 1 (Anmerkung 3 b) zu Kapitel 04) und 6. 3. …
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.
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 0405.20.10.10 cover?
Code 0405.20.10.10 covers In immediate packings of a net capacity of 1 kg or less. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 0405.20.10.10?
The third-country duty rate for 0405.20.10.10 is 9.000 % + EA. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 0405.20.10.10?
The first six digits form the HS code: 040520. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 0405.20.10.10 have?
0405.20.10.10 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 0405.20.10.10 sit in the tariff?
0405.20.10.10 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 > 040520 Dairy spreads > 04052010 Of a fat content, by weight, of 39 % or more but less than 60 %. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 0405.20.10.10?
Yes. The EBTI database holds decisions on 0405.20.10.10, for example ESBTIESBTI2023SOL1518. A BTI shows which product characteristics the customs authority relied on.
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 0405.20.10.10 change?
0405.20.10.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.