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Whey and products consisting of natural milk constituents; whether or not containing added sugar or other sweetening matter, not elsewhere specified or included (heading 0404): importing markets

HS 0404 covers whey and products made of natural milk constituents not classified elsewhere. In 2024, China declared the highest imports of this heading…

Published on 5 October 2026Updated on 5 October 2026

HS 0404 covers whey and products made of natural milk constituents not classified elsewhere. In 2024, China declared the highest imports of this heading at about USD 811 million, followed by the Netherlands and the United States. For a company exporting from Spain, the first step is to separate EU destinations from non-EU ones, because the formalities differ.

Source: UN ComtradeData for 2024Verified on 5 October 2026

Fact sheet

Code
0404
Chapter
04 · Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Subheadings
2

Main importing markets

USD · 2024
CountryImports (USD)
China811,393,119
Netherlands559,263,816
United States447,419,442
Germany303,289,404
Indonesia203,966,292
South Korea190,835,889
Denmark183,808,575
Italy175,631,019
Mexico172,135,768
France169,005,353
Japan167,748,036
Malaysia158,531,730
United Kingdom154,268,791
Thailand128,507,029
Spain127,442,231

Imports declared by each country from the world. Countries report with a delay: the period is the latest with consolidated data.

Source: UN ComtradeData for 2024Verified on 5 October 2026

What to know before exporting HS 0404 from Spain

The table above shows what each country imports from the world, not what it buys from Spain. It measures the size of each market's demand for the heading. It does not measure how accessible the market is to a Spanish supplier.

For a company exporting from Spain, the list splits in two. The Netherlands, Germany, Denmark, Italy, France and Spain are EU members, and shipments between member states move within the single market. The rest, including China, the United States, Indonesia, South Korea, Mexico, Japan, Malaysia, the United Kingdom and Thailand, are third-country destinations with their own customs procedures.

For third-country destinations, the import duty depends on the exact subheading in the destination's tariff and on the trade agreement in force between the EU and that country. It is checked in Access2Markets, by entering the product code and the destination. Preferential treatment usually requires meeting the rules of origin of the agreement.

Heading 0404 has two subheadings at six digits: whey, and other products of natural milk constituents. Many countries add further digits of their own, so the same product can carry different codes depending on the destination. The correct code is determined by the product's composition, so confirm it with the technical data sheet before quoting.

Dairy products are generally subject to sanitary and veterinary requirements on entry. Which documents or certificates apply is set by the importing country and can change by product type. Ask the importer for the current requirements and check them with the destination's competent authority before production is committed.

Source: UN ComtradeData for 2024Verified on 5 October 2026

Frequently asked questions

Which countries import the most under HS 0404?

In 2024, according to UN Comtrade, the three largest importers by declared value were China (about USD 811 million), the Netherlands (about USD 559 million) and the United States (about USD 447 million). Germany and Indonesia followed. Countries report with a delay, so 2024 is the latest period with consolidated data.

Do these figures show how much each country buys from Spain?

No. They are each country's total imports of the heading from the world. They indicate the size of demand, but not the share a Spanish supplier can capture, which depends on price, competition, tariffs and sanitary access.

Do I pay customs duties when selling HS 0404 products from Spain to the Netherlands or Germany?

No. Goods moving between EU member states circulate in the single market without customs duties. The shipment is an intra-EU supply and not an export in the customs sense, although the sales invoice and tax treatment must still be correct.

How do I find the import duty for a non-EU market?

Use Access2Markets, the European Commission tool. Enter the product code and the destination country, with Spain as the exporting country. It shows the duty applicable, any preferential rate under an EU agreement, and the requirements for the product.

Which six-digit code applies to my product?

It depends on what the product is. Heading 0404 has two subheadings, one for whey and one for other products of natural milk constituents. The decision rests on the product's composition, so check the technical data sheet and, if in doubt, request a binding tariff information decision from customs.

Source: UN ComtradeData for 2024Verified on 5 October 2026

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