# European Union tariff lines under HS 0403.90

> The European Union tariff splits HS 0403.90 (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) into 18 national lines: 0403 90 11 00 (not exceeding 1,5 %), 0403 90 13 00 (exceeding 1,5 % but not exceeding 27 %), 0403 90 19 00 (exceeding 27 %), 0403 90 31 00 (not exceeding 1,5 %) and 14 others.

Source: https://border.bot/countries/european-union/hs-codes/040390
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) / [0403.90](https://border.bot/countries/european-union/hs-codes/040390)

## Key facts

- HS subheading: [0403.90](https://border.bot/hs-codes/040390)
- National lines: 18
- 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

## European Union lines under 0403.90

The European Union tariff splits HS 0403.90 (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) into 18 national lines: 0403 90 11 00 (not exceeding 1,5 %), 0403 90 13 00 (exceeding 1,5 % but not exceeding 27 %), 0403 90 19 00 (exceeding 27 %), 0403 90 31 00 (not exceeding 1,5 %) and 14 others.

- [0403 90 11 00](https://border.bot/countries/european-union/hs-codes/0403901100) Other, Not flavoured nor containing added fruit, nuts or cocoa, In powder, granules or other solid forms, Not containing added sugar or other sweetening matter, of a fat content, by weight, Not exceeding 1,5 %. Duty (MFN): 100.400 EUR DTN
- [0403 90 13 00](https://border.bot/countries/european-union/hs-codes/0403901300) Other, Not flavoured nor containing added fruit, nuts or cocoa, In powder, granules or other solid forms, Not containing added sugar or other sweetening matter, of a fat content, by weight, Exceeding 1,5 % but not exceeding 27 %. Duty (MFN): 135.700 EUR DTN
- [0403 90 19 00](https://border.bot/countries/european-union/hs-codes/0403901900) Other, Not flavoured nor containing added fruit, nuts or cocoa, In powder, granules or other solid forms, Not containing added sugar or other sweetening matter, of a fat content, by weight, Exceeding 27 %. Duty (MFN): 167.200 EUR DTN
- [0403 90 31 00](https://border.bot/countries/european-union/hs-codes/0403903100) Other, Not flavoured nor containing added fruit, nuts or cocoa, In powder, granules or other solid forms, Other, of a fat content, by weight, Not exceeding 1,5 %. Duty (MFN): 0.950 EUR KGM P + 22.000 EUR DTN
- [0403 90 33 00](https://border.bot/countries/european-union/hs-codes/0403903300) Other, Not flavoured nor containing added fruit, nuts or cocoa, In powder, granules or other solid forms, Other, of a fat content, by weight, Exceeding 1,5 % but not exceeding 27 %. Duty (MFN): 1.310 EUR KGM P + 22.000 EUR DTN
- [0403 90 39 00](https://border.bot/countries/european-union/hs-codes/0403903900) Other, Not flavoured nor containing added fruit, nuts or cocoa, In powder, granules or other solid forms, Other, of a fat content, by weight, Exceeding 27 %. Duty (MFN): 1.620 EUR KGM P + 22.000 EUR DTN
- [0403 90 51 00](https://border.bot/countries/european-union/hs-codes/0403905100) Other, Not flavoured nor containing added fruit, nuts or cocoa, Other, Not containing added sugar or other sweetening matter, of a fat content, by weight, Not exceeding 3 %. Duty (MFN): 20.500 EUR DTN
- [0403 90 53 00](https://border.bot/countries/european-union/hs-codes/0403905300) Other, Not flavoured nor containing added fruit, nuts or cocoa, Other, Not containing added sugar or other sweetening matter, of a fat content, by weight, Exceeding 3 % but not exceeding 6 %. Duty (MFN): 24.400 EUR DTN
- [0403 90 59 00](https://border.bot/countries/european-union/hs-codes/0403905900) Other, Not flavoured nor containing added fruit, nuts or cocoa, Other, Not containing added sugar or other sweetening matter, of a fat content, by weight, Exceeding 6 %. Duty (MFN): 59.200 EUR DTN
- [0403 90 61 00](https://border.bot/countries/european-union/hs-codes/0403906100) Other, Not flavoured nor containing added fruit, nuts or cocoa, Other, Other, of a fat content, by weight, Not exceeding 3 %. Duty (MFN): 0.170 EUR KGM P + 21.100 EUR DTN
- [0403 90 63 00](https://border.bot/countries/european-union/hs-codes/0403906300) Other, Not flavoured nor containing added fruit, nuts or cocoa, Other, Other, of a fat content, by weight, Exceeding 3 % but not exceeding 6 %. Duty (MFN): 0.200 EUR KGM P + 21.100 EUR DTN
- [0403 90 69 00](https://border.bot/countries/european-union/hs-codes/0403906900) Other, Not flavoured nor containing added fruit, nuts or cocoa, Other, Other, of a fat content, by weight, Exceeding 6 %. Duty (MFN): 0.540 EUR KGM P + 21.100 EUR DTN
- [0403 90 71 00](https://border.bot/countries/european-union/hs-codes/0403907100) Other, Flavoured or containing added fruit, nuts or cocoa, In powder, granules or other solid forms, of a milkfat content, by weight, Not exceeding 1,5 %. Duty (MFN): 8.300 % + 95.000 EUR DTN
- [0403 90 73 00](https://border.bot/countries/european-union/hs-codes/0403907300) Other, Flavoured or containing added fruit, nuts or cocoa, In powder, granules or other solid forms, of a milkfat content, by weight, Exceeding 1,5 % but not exceeding 27 %. Duty (MFN): 8.300 % + 130.400 EUR DTN
- [0403 90 79 00](https://border.bot/countries/european-union/hs-codes/0403907900) Other, Flavoured or containing added fruit, nuts or cocoa, In powder, granules or other solid forms, of a milkfat content, by weight, Exceeding 27 %. Duty (MFN): 8.300 % + 168.800 EUR DTN
- [0403 90 91 00](https://border.bot/countries/european-union/hs-codes/0403909100) Other, Flavoured or containing added fruit, nuts or cocoa, Other, of a milkfat content, by weight, Not exceeding 3 %. Duty (MFN): 8.300 % + 12.400 EUR DTN
- [0403 90 93 00](https://border.bot/countries/european-union/hs-codes/0403909300) Other, Flavoured or containing added fruit, nuts or cocoa, Other, of a milkfat content, by weight, Exceeding 3 % but not exceeding 6 %. Duty (MFN): 8.300 % + 17.100 EUR DTN
- [0403 90 99 00](https://border.bot/countries/european-union/hs-codes/0403909900) Other, Flavoured or containing added fruit, nuts or cocoa, Other, of a milkfat content, by weight, Exceeding 6 %. Duty (MFN): 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 0403.90 are live on border.bot for the United States (21 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/040390): 21 lines, used by 1 other country
- [The Harmonized System text for 0403.90](https://border.bot/hs-codes/040390)

- Previous subheading: [0403.20](https://border.bot/countries/european-union/hs-codes/040320) Yogurt
- Next subheading: [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

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0403.90?

The European Union tariff splits HS 0403.90 (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) into 18 national lines: 0403 90 11 00 (not exceeding 1,5 %), 0403 90 13 00 (exceeding 1,5 % but not exceeding 27 %), 0403 90 19 00 (exceeding 27 %), 0403 90 31 00 (not exceeding 1,5 %) and 14 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.

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/040390.json