Butter and other fats and oils derived from milk; dairy spreads (heading 0405): importing markets

Fact sheet

Code

0405

Chapter

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

Subheadings

4

What to know before exporting HS 0405 from Spain

HS 0405 is a four-digit heading of the Harmonized System, within chapter 04 (dairy produce). It has four subheadings at six-digit level. The first step is to classify the product at that level, because tariffs, quotas and documents are set per subheading and not for the heading as a whole.

The import table on this page shows demand, not access. Imports are what each country declares buying from the world, so they include purchases from all suppliers. A large importer may be supplied mostly from neighbouring countries, and that has to be checked separately in bilateral trade flows.

For a company exporting from Spain, the destination determines the route. Within the European Union there are no customs duties, but shipments are still subject to the rules on dairy products and to the documents of the intra-EU movement. Outside the EU, the duty depends on the subheading and on whether a trade agreement applies. It is consulted in Access2Markets by entering the destination and the six-digit code.

Dairy is a regulated sector. Many non-EU markets require the plant to be listed or approved for exports, and an official health certificate for each shipment. Which ones apply varies by country and is confirmed with the competent authority and with the destination's import requirements before quoting.

Fat content, form (block, portions, spreadable) and whether the product is butter or a dairy spread affect the classification. Check the exact composition of your product against the explanatory notes of the Harmonized System, or request a binding tariff information decision in the EU, before fixing the code on the invoice.

Frequently asked questions