European Union tariff line 0403 20 41 00: Containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch
Last updated
Key facts
- Tariff line
- 0403 20 41 00
- Covers
- Yogurt, containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers' wares, containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch
- Duty (MFN)
- 12.8%
- Preferential rates
- From 0% (57 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 0403.20
Summary
In the European Union tariff, line 0403 20 41 00 covers yogurt, containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers' wares, containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch. The general (MFN) duty rate is 12.8%. It falls under HS subheading 0403.20 in heading 04.03 (chapter 04).
What this line covers
In the European Union tariff, line 0403 20 41 00 covers yogurt, containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers' wares, containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch.
Its legal text is “Containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch”, read under “Yogurt” and “Containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers' wares”.
How it is structured
It falls under HS subheading 0403.20 in heading 04.03 (chapter 04). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 04
- Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Heading 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
- Subheading 0403.20
- Yogurt
- Within the subheading
- Containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers' wares
- Line 0403 20 41 00
- Containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch
Duty
The general (MFN) duty rate is 12.8%.
Duty-free entry applies to goods that qualify under 3 programmes: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area and a group of origins (TARIC area XC), and to goods from 52 origins.
A preferential rate of 11.6% applies to goods from Mercosur.
A preferential rate of 3.2% applies to goods from New Zealand.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP - General arrangements (2020) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | Norway (NO) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 11.6% | Mercosur (5500) |
| 3.2% | New Zealand (NZ) |
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.
Other lines under 0403.20
- 0403 20 11 00Not exceeding 3 %
- 0403 20 13 00Exceeding 3 % but not exceeding 6 %
- 0403 20 19 00Exceeding 6 %
- 0403 20 31 00Not exceeding 3 %
- 0403 20 33 00Exceeding 3 % but not exceeding 6 %
- 0403 20 39 00Exceeding 6 %
- 0403 20 49 33Containing less than 70 % of sucrose (including invert sugar expessed as sucrose)
- 0403 20 49 36Other
- 0403 20 49 90Other
- 0403 20 51 00Not exceeding 1,5 %
- 0403 20 53 00Exceeding 1,5 % but not exceeding 27 %
- 0403 20 59 00Exceeding 27 %
- 0403 20 91 00Not exceeding 3 %
- 0403 20 93 00Exceeding 3 % but not exceeding 6 %
- 0403 20 99 00Exceeding 6 %
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
What does tariff line 0403 20 41 00 cover in the European Union tariff?
In the European Union tariff, line 0403 20 41 00 covers yogurt, containing added chocolate, spices, coffee or coffee extract, plants, parts of plants, cereals or bakers' wares, containing, by weight, less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch.
What is the general (MFN) duty on 0403 20 41 00 in the European Union?
The general (MFN) duty rate is 12.8%.
Which preferential rates apply to 0403 20 41 00?
Duty-free entry applies to goods that qualify under 3 programmes: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area and a group of origins (TARIC area XC), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Mexico, Norway, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 11.6% applies to goods from Mercosur. A preferential rate of 3.2% applies to goods from New Zealand.
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.