Customs tariff code 0405.90.10.00: Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not…
Reference data as at 1 July 2026
Customs tariff code 0405.90.10.00 covers Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %. The third-country duty rate is 231.300 EUR DTN, plus import VAT.
0405.90.10.00 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
- 0405.90.10.00
- Third-country duty
- 231.300 EUR DTN
- Declarable
- No
- Binding rulings
- 3
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
- 0405.90Other
- 0405.90.10Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %
- 0405.90.10.00Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %
From HS code to customs tariff code 0405.90.10.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 231.300 EUR DTN | 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
Materia grasa láctea anhidra sin aditivos ni conservante con un contenido en materia grasa de leche superior al 99,3% y de agua inferior al 0,5%. Se presenta en forma de una grasa solida de consistencia cremosa de color amarillo. Función o uso: Según la información aportada es apta para diferentes usos: recombinación de productos lácteos, para productos de panadería, helados, etc.
Materia grasa de origen totalmente lácteo con un contenido en materia grasa de leche superior al 99,3% y de agua inferior al 0,5%. Se presenta, en bolsas de entre 10 y 20 kg. Función o uso: Según la información aportada es apta para diferentes usos: cocinar, en productos de panadería, para sopas, salsas, etc.
MATIERE GRASSE LAITIERE, COLOREE, UTILISEE EN BOULANGERIE POUR LA CONFECTION DE CROISSANTS ET FEUILLETAGES. ASPECT: PLAQUES DE 1KG MATIERE GRASSE BUTYRIQUE: 99.8% MINI HUMIDITE: 0.2% MAXI
Notes that govern this classification
Zu Unterpositionen 0405 9010 bis 0405 9090: Siehe die Unterpositions-Anmerkung 2 zu Kapitel 4 und die Erläuterungen zu Position 0405 des HS, Buchstabe C.
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 0405.90.10.00 cover?
Code 0405.90.10.00 covers Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 0405.90.10.00?
The third-country duty rate for 0405.90.10.00 is 231.300 EUR DTN. 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 0405.90.10.00?
The first six digits form the HS code: 040590. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 0405.90.10.00 have?
0405.90.10.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 0405.90.10.00 sit in the tariff?
0405.90.10.00 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 > 040590 Other > 04059010 Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 0405.90.10.00?
Yes. The EBTI database holds decisions on 0405.90.10.00, for example ESBTIESBTI2026SOL824. 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 0405.90.10.00 change?
0405.90.10.00 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.