European Union tariff, chapter 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Last updated 11 October 2026

Calculate landed cost Classify a product

Key facts

National lines: 205
Subheadings: 33
Import VAT/GST in the European Union: VAT 21%
De minimis in the European Union: Flat €3 duty up to €150; tax always charged
Tariff: European Union
Chapter: 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Summary

The European Union tariff has 205 national lines in HS chapter 04 (dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included), under 33 subheadings in 10 headings.

Subheadings with European Union lines

04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter

0401.10Of a fat content, by weight, not exceeding 1 %2 lines
0401.20Of a fat content, by weight, exceeding 1 % but not exceeding 6 %4 lines
0401.40Of a fat content, by weight, exceeding 6 % but not exceeding 10 %4 lines
0401.50Of a fat content, by weight, exceeding 10 %12 lines

04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter

0402.10In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %4 lines
0402.21In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: Not containing added sugar or other sweetening matter4 lines
0402.29In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: Other5 lines
0402.91Other: Not containing added sugar or other sweetening matter6 lines
0402.99Other: Other5 lines

04.03 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

0403.20Yogurt16 lines
0403.90Other18 lines

04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

0404.10Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter24 lines
0404.90Other7 lines

04.05 Butter and other fats and oils derived from milk; dairy spreads

0405.10Butter5 lines
0405.20Dairy spreads5 lines
0405.90Other2 lines

04.06 Cheese and curd

0406.10Fresh (unripened or uncured) cheese, including whey cheese, and curd7 lines
0406.20Grated or powdered cheese, of all kinds1 line
0406.30Processed cheese, not grated or powdered6 lines
0406.40Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti3 lines
0406.90Other cheese41 lines

04.07 Birds' eggs, in shell, fresh, preserved or cooked

0407.11Fertilised eggs for incubation: Of fowls of the species Gallus domesticus1 line
0407.19Fertilised eggs for incubation: Other3 lines
0407.21Other fresh eggs: Of fowls of the species Gallus domesticus1 line
0407.29Other fresh eggs: Other2 lines
0407.90Other2 lines

04.08 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

0408.11Egg yolks: Dried2 lines
0408.19Egg yolks: Other3 lines
0408.91Other: Dried2 lines
0408.99Other: Other2 lines

04.09 Natural honey

0409.00Natural honey2 lines

04.10 Insects and other edible products of animal origin, not elsewhere specified or included

0410.10Insects3 lines
0410.90Other1 line

Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

Everything about importing into European Union

In other countries

National tariff lines under chapter 04 are live on border.bot for the United States (272 lines, also used by 1 other country).

United States272 lines, used by 1 other country

The Harmonized System text for chapter 04

Frequently asked questions

How many national tariff lines does the European Union tariff have in HS chapter 04?

Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

This page as Markdown or JSON.