Key facts
- HS subheading
- 0404.10
- National lines
- 24
- 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 0404.10 (whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter) into 24 national lines: 0404 10 02 00 (not exceeding 1,5 %), 0404 10 04 00 (exceeding 1,5 % but not exceeding 27 %), 0404 10 06 00 (exceeding 27 %), 0404 10 12 00 (not exceeding 1,5 %) and 20 others.
European Union lines under 0404.10
The European Union tariff splits HS 0404.10 (whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter) into 24 national lines: 0404 10 02 00 (not exceeding 1,5 %), 0404 10 04 00 (exceeding 1,5 % but not exceeding 27 %), 0404 10 06 00 (exceeding 27 %), 0404 10 12 00 (not exceeding 1,5 %) and 20 others.
- 0404 10 02 00Not exceeding 1,5 %Duty: 7.000 EUR DTN
- 0404 10 04 00Exceeding 1,5 % but not exceeding 27 %Duty: 135.700 EUR DTN
- 0404 10 06 00Exceeding 27 %Duty: 167.200 EUR DTN
- 0404 10 12 00Not exceeding 1,5 %Duty: 100.400 EUR DTN
- 0404 10 14 00Exceeding 1,5 % but not exceeding 27 %Duty: 135.700 EUR DTN
- 0404 10 16 00Exceeding 27 %Duty: 167.200 EUR DTN
- 0404 10 26 00Not exceeding 1,5 %Duty: 0.070 EUR KGM P + 16.800 EUR DTN
- 0404 10 28 00Exceeding 1,5 % but not exceeding 27 %Duty: 1.310 EUR KGM P + 22.000 EUR DTN
- 0404 10 32 00Exceeding 27 %Duty: 1.620 EUR KGM P + 22.000 EUR DTN
- 0404 10 34 00Not exceeding 1,5 %Duty: 0.950 EUR KGM P + 22.000 EUR DTN
- 0404 10 36 00Exceeding 1,5 % but not exceeding 27 %Duty: 1.310 EUR KGM P + 22.000 EUR DTN
- 0404 10 38 00Exceeding 27 %Duty: 1.620 EUR KGM P + 22.000 EUR DTN
- 0404 10 48 00Not exceeding 1,5 %Duty: 0.070 EUR KGM T
- 0404 10 52 00Exceeding 1,5 % but not exceeding 27 %Duty: 135.700 EUR DTN
- 0404 10 54 00Exceeding 27 %Duty: 167.200 EUR DTN
- 0404 10 56 00Not exceeding 1,5 %Duty: 100.400 EUR DTN
- 0404 10 58 00Exceeding 1,5 % but not exceeding 27 %Duty: 135.700 EUR DTN
- 0404 10 62 00Exceeding 27 %Duty: 167.200 EUR DTN
- 0404 10 72 00Not exceeding 1,5 %Duty: 0.070 EUR KGM T + 16.800 EUR DTN
- 0404 10 74 00Exceeding 1,5 % but not exceeding 27 %Duty: 1.310 EUR KGM P + 22.000 EUR DTN
- 0404 10 76 00Exceeding 27 %Duty: 1.620 EUR KGM P + 22.000 EUR DTN
- 0404 10 78 00Not exceeding 1,5 %Duty: 0.950 EUR KGM P + 22.000 EUR DTN
- 0404 10 82 00Exceeding 1,5 % but not exceeding 27 %Duty: 1.310 EUR KGM P + 22.000 EUR DTN
- 0404 10 84 00Exceeding 27 %Duty: 1.620 EUR KGM P + 22.000 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 0404.10 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0404.10?
The European Union tariff splits HS 0404.10 (whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter) into 24 national lines: 0404 10 02 00 (not exceeding 1,5 %), 0404 10 04 00 (exceeding 1,5 % but not exceeding 27 %), 0404 10 06 00 (exceeding 27 %), 0404 10 12 00 (not exceeding 1,5 %) and 20 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.