{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "0404.10",
      "source": null,
      "url": "https://border.bot/hs-codes/040410"
    },
    {
      "label": "National lines",
      "value": "24",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 0404.10?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 0404.10",
      "text": [
        "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."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 0404.10 are live on border.bot for the United States (9 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "schedule": {
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      "name": "European Union",
      "slug": "european-union"
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    "borrowed": false,
    "localTaxes": [
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        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
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    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    "ratesLive": true,
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      "description": "Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included"
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          "Not exceeding 1,5 %"
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        "keywords": [],
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                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "code": "2000",
                "label": "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…"
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                "label": "Georgia"
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                "label": "South Korea"
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                "label": "Vietnam"
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          "Exceeding 1,5 % but not exceeding 27 %"
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                "label": "Canada"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "label": "Kenya"
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                "label": "South Korea"
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                "label": "Vietnam"
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                "label": "Samoa"
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                "code": "XK",
                "label": "Kosovo"
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                "code": "XS",
                "label": "Serbia"
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          "Not exceeding 15 %, and of a fat content, by weight",
          "Exceeding 27 %"
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        "english": null,
        "keywords": [],
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                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "code": "2000",
                "label": "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…"
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                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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                "label": "Kosovo"
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            "dutyText": "104.500 EUR DTN",
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                "label": "New Zealand"
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              {
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              {
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              {
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              {
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                "code": "GB",
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                "label": "Jordan"
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                "code": "JP",
                "label": "Japan"
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              {
                "code": "KR",
                "label": "South Korea"
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                "label": "Vietnam"
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                "code": "CI",
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              {
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                "label": "Vietnam"
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                "code": "WS",
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                "code": "XK",
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              {
                "code": "XS",
                "label": "Serbia"
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                "code": "ZA",
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              {
                "code": "CL",
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              {
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              {
                "code": "CL",
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              {
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              {
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              {
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              {
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
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              {
                "code": "LB",
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              {
                "code": "MA",
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                "code": "MK",
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              {
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              {
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              {
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              {
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                "label": "Singapore"
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              {
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                "label": "Ukraine"
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              {
                "code": "VN",
                "label": "Vietnam"
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              {
                "code": "WS",
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              {
                "code": "XK",
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              {
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