Key facts
- HS subheading
- 0403.20
- National lines
- 16
- 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 splits HS 0403.20 (yogurt) into 16 national lines: 0403 20 11 00 (not exceeding 3 %), 0403 20 13 00 (exceeding 3 % but not exceeding 6 %), 0403 20 19 00 (exceeding 6 %), 0403 20 31 00 (not exceeding 3 %) and 12 others.
European Union lines under 0403.20
The European Union tariff splits HS 0403.20 (yogurt) into 16 national lines: 0403 20 11 00 (not exceeding 3 %), 0403 20 13 00 (exceeding 3 % but not exceeding 6 %), 0403 20 19 00 (exceeding 6 %), 0403 20 31 00 (not exceeding 3 %) and 12 others.
- 0403 20 11 00Not exceeding 3 %Duty: 20.500 EUR DTN
- 0403 20 13 00Exceeding 3 % but not exceeding 6 %Duty: 24.400 EUR DTN
- 0403 20 19 00Exceeding 6 %Duty: 59.200 EUR DTN
- 0403 20 31 00Not exceeding 3 %Duty: 0.170 EUR KGM P + 21.100 EUR DTN
- 0403 20 33 00Exceeding 3 % but not exceeding 6 %Duty: 0.200 EUR KGM P + 21.100 EUR DTN
- 0403 20 39 00Exceeding 6 %Duty: 0.540 EUR KGM P + 21.100 EUR DTN
- 0403 20 41 00Containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starchDuty: 12.8%
- 0403 20 49 33Containing less than 70 % of sucrose (including invert sugar expessed as sucrose)Duty: 7.600 % + EA
- 0403 20 49 36OtherDuty: 7.600 % + EA
- 0403 20 49 90OtherDuty: 7.600 % + EA
- 0403 20 51 00Not exceeding 1,5 %Duty: 8.300 % + 95.000 EUR DTN
- 0403 20 53 00Exceeding 1,5 % but not exceeding 27 %Duty: 8.300 % + 130.400 EUR DTN
- 0403 20 59 00Exceeding 27 %Duty: 8.300 % + 168.800 EUR DTN
- 0403 20 91 00Not exceeding 3 %Duty: 8.300 % + 12.400 EUR DTN
- 0403 20 93 00Exceeding 3 % but not exceeding 6 %Duty: 8.300 % + 17.100 EUR DTN
- 0403 20 99 00Exceeding 6 %Duty: 8.300 % + 26.600 EUR DTN
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 0403.20 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0403.20?
The European Union tariff splits HS 0403.20 (yogurt) into 16 national lines: 0403 20 11 00 (not exceeding 3 %), 0403 20 13 00 (exceeding 3 % but not exceeding 6 %), 0403 20 19 00 (exceeding 6 %), 0403 20 31 00 (not exceeding 3 %) and 12 others.
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.