0405 — Butter and other fats and oils derived from milk; dairy spreads
In the EU Combined Nomenclature this heading has 10 eight-digit codes; 10 with a compound or specific duty. In the EAEU tariff, heading 0405 has 10 ten-digit codes; 10 with a compound or specific rate.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 0405 10 | Butter | |
| 0405 10 11 | In immediate packings of a net content not exceeding 1 kg | 189,6 €/100 kg/net ( 18 ) |
| 0405 10 19 | Other | 189,6 €/100 kg/net ( 18 ) |
| 0405 10 30 | Recombined butter | 189,6 €/100 kg/net ( 18 ) |
| 0405 10 50 | Whey butter | 189,6 €/100 kg/net ( 18 ) |
| 0405 10 90 | Other | 231,3 €/100 kg/net ( 18 ) |
| 0405 20 | Dairy spreads | |
| 0405 20 10 | Of a fat content, by weight, of 39 % or more but less than 60 % | 9 + EA ( 49 ) |
| 0405 20 30 | Of a fat content, by weight, of 60 % or more but not exceeding 75 % | 9 + EA ( 49 ) |
| 0405 20 90 | Of a fat content, by weight, of more than 75 % but less than 80 % | 189,6 €/100 kg/net |
| 0405 90 | Other | |
| 0405 90 10 | Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 % | 231,3 €/100 kg/net ( 18 ) |
| 0405 90 90 | Other | 231,3 €/100 kg/net ( 18 ) |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 0405 10 110 0 | Butter | — | 15, но не менее 0,22 евро за 1 кг |
| 0405 10 190 0 | Butter | — | 15, но не менее 0,22 евро за 1 кг |
| 0405 10 300 0 | Butter | — | 15, но не менее 0,22 евро за 1 кг |
| 0405 10 500 0 | Butter | — | 15, но не менее 0,22 евро за 1 кг |
| 0405 10 900 0 | Butter | — | 15, но не менее 0,16 евро за 1 кг |
| 0405 20 100 0 | Dairy spreads | — | 15, но не менее 0,22 евро за 1 кг |
| 0405 20 300 0 | Dairy spreads | — | 15, но не менее 0,22 евро за 1 кг |
| 0405 20 900 0 | Dairy spreads | — | 15, но не менее 0,22 евро за 1 кг |
| 0405 90 100 0 | Other | — | 15, но не менее 0,22 евро за 1 кг |
| 0405 90 900 0 | Other | — | 15, но не менее 0,12 евро за 1 кг |
EAEU Common Customs Tariff, chapter 04, updated 25.04.2022 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.