European Union tariff line 0403 90 39 00: Exceeding 27 %
Last updated
Key facts
- Tariff line
- 0403 90 39 00
- Covers
- 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, 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
- Preferential rates
- From 0% (42 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
- 0403.90
Summary
In the European Union tariff, line 0403 90 39 00 covers 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, 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 %. The general (MFN) duty rate is 1.620 EUR KGM P + 22.000 EUR DTN. It falls under HS subheading 0403.90 in heading 04.03 (chapter 04).
What this line covers
In the European Union tariff, line 0403 90 39 00 covers 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, 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 %.
Its legal text is “Exceeding 27 %”, read under “Other”, “Not flavoured nor containing added fruit, nuts or cocoa”, “In powder, granules or other solid forms” and “Other, of a fat content, by weight”.
How it is structured
It falls under HS subheading 0403.90 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 0403.90
- Other
- Within the subheading
- Not flavoured nor containing added fruit, nuts or cocoa
- Within the subheading
- In powder, granules or other solid forms
- Within the subheading
- Other, of a fat content, by weight
- Line 0403 90 39 00
- Exceeding 27 %
Duty
The general (MFN) duty rate is 1.620 EUR KGM P + 22.000 EUR DTN.
Duty-free entry applies to goods that qualify under 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…, and to goods from 39 origins.
A preferential rate of 1.200 EUR KGM P + 17.600 EUR DTN applies to goods from Colombia.
A preferential rate of 1.010 EUR KGM P + 13.750 EUR DTN 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% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 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% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 1.200 EUR KGM P + 17.600 EUR DTN | Colombia (CO) |
| 1.010 EUR KGM P + 13.750 EUR DTN | 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 0403.90
- 0403 90 11 00Not exceeding 1,5 %
- 0403 90 13 00Exceeding 1,5 % but not exceeding 27 %
- 0403 90 19 00Exceeding 27 %
- 0403 90 31 00Not exceeding 1,5 %
- 0403 90 33 00Exceeding 1,5 % but not exceeding 27 %
- 0403 90 51 00Not exceeding 3 %
- 0403 90 53 00Exceeding 3 % but not exceeding 6 %
- 0403 90 59 00Exceeding 6 %
- 0403 90 61 00Not exceeding 3 %
- 0403 90 63 00Exceeding 3 % but not exceeding 6 %
- 0403 90 69 00Exceeding 6 %
- 0403 90 71 00Not exceeding 1,5 %
- 0403 90 73 00Exceeding 1,5 % but not exceeding 27 %
- 0403 90 79 00Exceeding 27 %
- 0403 90 91 00Not exceeding 3 %
- 0403 90 93 00Exceeding 3 % but not exceeding 6 %
- 0403 90 99 00Exceeding 6 %
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 States21 lines, used by 1 other country
Frequently asked questions
What does tariff line 0403 90 39 00 cover in the European Union tariff?
In the European Union tariff, line 0403 90 39 00 covers 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, 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 %.
What is the general (MFN) duty on 0403 90 39 00 in the European Union?
The general (MFN) duty rate is 1.620 EUR KGM P + 22.000 EUR DTN.
Which preferential rates apply to 0403 90 39 00?
Duty-free entry applies to goods that qualify under 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…, 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), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 1.200 EUR KGM P + 17.600 EUR DTN applies to goods from Colombia. A preferential rate of 1.010 EUR KGM P + 13.750 EUR DTN 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.