Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of > 27% (excl. yogurt)

0403907900 · HS Code Structure

04 03 90 79 00
Section 2-digit
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
LIVE ANIMALS; ANIMAL PRODUCTS
Chapter 4-digit
Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
Heading 6-digit
Other
Subheading 8-digit
Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of > 27% (excl. yogurt)

The last 2 digits are the additional code

Basic Information
HS Code
0403907900
Code Status
Normal
Update Date
2026-08-03
Description
Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of > 27% (excl. yogurt)
Unit
Consumption Tax Category
Tariff Rate (Duty)
Most-Favoured-Nation (MFN) Import Rate (Third-Country Agreement Rate) 8.300 % + 168.800 EUR DTN
Interim Import Duty Rate (Autonomous Suspension)
Export Duty Rate 0%
Legal Basis Regulation 2204/99
Measure Validity Period 2000-07-01 ~ To Date
Agreement Rates · Asia-Pacific & Americas
Country/Region
Tax Rate
Singapore
0.000 %
Mexico
0.000 % + 168.800 EUR DTN
Peru
0.000 %
Colombia
6.600 % + 135.000 EUR DTN
Ecuador
0.000 %
Agreement Rates · Europe
Country/Region
Tax Rate
EEA
0.000 % + 168.800 EUR DTN
Switzerland
0.000 %
Norway
0.000 % + 168.800 EUR DTN
Iceland
0.000 % + 168.800 EUR DTN
Liechtenstein
0.000 %
Ukraine
0.000 %
Kosovo
0.000 %
Faroe Islands
0.000 % + 168.800 EUR DTN
Agreement Rates · Africa, Middle East & Others
Country/Region
Tax Rate
Central America
0.000 %
South Africa
0.000 % + 168.800 EUR DTN
Tunisia
0.000 % + 168.800 EUR DTN
Algeria
0.000 % + 168.800 EUR DTN
GSP
4.800 % + 168.800 EUR DTN
Note: The EU has no free trade agreement with China; goods from China are subject to the "Most-Favoured-Nation (MFN) Import Rate" above. GSP/GSP+/EBA are GSP beneficiary rates; see each GSP table for details. Full agreement partner rates are subject to the official TARIC.
VAT (27 Countries, Reference Values)
Austria
10%
Belgium
6%
Bulgaria
20%
Cyprus
5%
Czech Republic
12%
Germany
7%
Denmark
25%
Estonia
9%
Spain
4%
Finland
14%
France
5.5%
Greece
6%
Croatia
5%
Hungary
5%
Ireland
0%
Italy
4%
Lithuania
5%
Luxembourg
3%
Latvia
5%
Malta
5%
Netherlands
9%
Poland
5%
Portugal
6%
Romania
11%
Sweden
12%
Slovenia
5%
Slovakia
5%
VAT category: 食品饮料; Consumption tax category: 无. Reduced rate tiers are reference values; actual application is subject to the ruling of the importing country's tax authority.