# European Union tariff, chapter 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included > 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. Source: https://border.bot/countries/european-union/hs-codes/04 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 04](https://border.bot/countries/european-union/hs-codes/04) ## 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](https://border.bot/countries/european-union) - Chapter: 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included ## Subheadings with European Union lines 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. ### 04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter - [0401.10](https://border.bot/countries/european-union/hs-codes/040110) Of a fat content, by weight, not exceeding 1 % (2 lines) - [0401.20](https://border.bot/countries/european-union/hs-codes/040120) Of a fat content, by weight, exceeding 1 % but not exceeding 6 % (4 lines) - [0401.40](https://border.bot/countries/european-union/hs-codes/040140) Of a fat content, by weight, exceeding 6 % but not exceeding 10 % (4 lines) - [0401.50](https://border.bot/countries/european-union/hs-codes/040150) Of a fat content, by weight, exceeding 10 % (12 lines) ### 04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter - [0402.10](https://border.bot/countries/european-union/hs-codes/040210) In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 % (4 lines) - [0402.21](https://border.bot/countries/european-union/hs-codes/040221) In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: Not containing added sugar or other sweetening matter (4 lines) - [0402.29](https://border.bot/countries/european-union/hs-codes/040229) In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: Other (5 lines) - [0402.91](https://border.bot/countries/european-union/hs-codes/040291) Other: Not containing added sugar or other sweetening matter (6 lines) - [0402.99](https://border.bot/countries/european-union/hs-codes/040299) Other: Other (5 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 - [0403.20](https://border.bot/countries/european-union/hs-codes/040320) Yogurt (16 lines) - [0403.90](https://border.bot/countries/european-union/hs-codes/040390) Other (18 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 - [0404.10](https://border.bot/countries/european-union/hs-codes/040410) Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter (24 lines) - [0404.90](https://border.bot/countries/european-union/hs-codes/040490) Other (7 lines) ### 04.05 Butter and other fats and oils derived from milk; dairy spreads - [0405.10](https://border.bot/countries/european-union/hs-codes/040510) Butter (5 lines) - [0405.20](https://border.bot/countries/european-union/hs-codes/040520) Dairy spreads (5 lines) - [0405.90](https://border.bot/countries/european-union/hs-codes/040590) Other (2 lines) ### 04.06 Cheese and curd - [0406.10](https://border.bot/countries/european-union/hs-codes/040610) Fresh (unripened or uncured) cheese, including whey cheese, and curd (7 lines) - [0406.20](https://border.bot/countries/european-union/hs-codes/040620) Grated or powdered cheese, of all kinds (1 line) - [0406.30](https://border.bot/countries/european-union/hs-codes/040630) Processed cheese, not grated or powdered (6 lines) - [0406.40](https://border.bot/countries/european-union/hs-codes/040640) Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti (3 lines) - [0406.90](https://border.bot/countries/european-union/hs-codes/040690) Other cheese (41 lines) ### 04.07 Birds' eggs, in shell, fresh, preserved or cooked - [0407.11](https://border.bot/countries/european-union/hs-codes/040711) Fertilised eggs for incubation: Of fowls of the species Gallus domesticus (1 line) - [0407.19](https://border.bot/countries/european-union/hs-codes/040719) Fertilised eggs for incubation: Other (3 lines) - [0407.21](https://border.bot/countries/european-union/hs-codes/040721) Other fresh eggs: Of fowls of the species Gallus domesticus (1 line) - [0407.29](https://border.bot/countries/european-union/hs-codes/040729) Other fresh eggs: Other (2 lines) - [0407.90](https://border.bot/countries/european-union/hs-codes/040790) Other (2 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 - [0408.11](https://border.bot/countries/european-union/hs-codes/040811) Egg yolks: Dried (2 lines) - [0408.19](https://border.bot/countries/european-union/hs-codes/040819) Egg yolks: Other (3 lines) - [0408.91](https://border.bot/countries/european-union/hs-codes/040891) Other: Dried (2 lines) - [0408.99](https://border.bot/countries/european-union/hs-codes/040899) Other: Other (2 lines) ### 04.09 Natural honey - [0409.00](https://border.bot/countries/european-union/hs-codes/040900) Natural honey (2 lines) ### 04.10 Insects and other edible products of animal origin, not elsewhere specified or included - [0410.10](https://border.bot/countries/european-union/hs-codes/041010) Insects (3 lines) - [0410.90](https://border.bot/countries/european-union/hs-codes/041090) Other (1 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. ## 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 States](https://border.bot/countries/united-states/hs-codes/04): 272 lines, used by 1 other country - [The Harmonized System text for chapter 04](https://border.bot/hs-codes/04) - Previous chapter: [03](https://border.bot/countries/european-union/hs-codes/03) Fish and crustaceans, molluscs and other aquatic invertebrates - Next chapter: [05](https://border.bot/countries/european-union/hs-codes/05) Products of animal origin, not elsewhere specified or included ## Frequently asked questions ### How many national tariff lines does the European Union tariff have in HS chapter 04? 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. ## 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: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/04.json