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European Union tariff lines under HS 0404.90

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Landed cost with 0404.90Classify a product

Key facts

HS subheading
0404.90
National lines
7
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 0404.90 (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) into 7 national lines: 0404 90 21 00 (not exceeding 1,5 %), 0404 90 23 00 (exceeding 1,5 % but not exceeding 27 %), 0404 90 29 00 (exceeding 27 %), 0404 90 81 00 (not exceeding 1,5 %) and 3 others. The general (MFN) duty differs by line: 100.400 EUR DTN on 0404 90 21 00, 135.700 EUR DTN on 0404 90 23 00, 167.200 EUR DTN on 0404 90 29 00, 0.950 EUR KGM P + 22.000 EUR DTN on 0404 90 81 00, 1.310 EUR KGM P + 22.000 EUR DTN on 0404 90 83 10, 1.310 EUR KGM P + 22.000 EUR DTN on 0404 90 83 90 and 1.620 EUR KGM P + 22.000 EUR DTN on 0404 90 89 00.

European Union lines under 0404.90

The European Union tariff splits HS 0404.90 (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) into 7 national lines: 0404 90 21 00 (not exceeding 1,5 %), 0404 90 23 00 (exceeding 1,5 % but not exceeding 27 %), 0404 90 29 00 (exceeding 27 %), 0404 90 81 00 (not exceeding 1,5 %) and 3 others.

The general (MFN) duty differs by line: 100.400 EUR DTN on 0404 90 21 00, 135.700 EUR DTN on 0404 90 23 00, 167.200 EUR DTN on 0404 90 29 00, 0.950 EUR KGM P + 22.000 EUR DTN on 0404 90 81 00, 1.310 EUR KGM P + 22.000 EUR DTN on 0404 90 83 10, 1.310 EUR KGM P + 22.000 EUR DTN on 0404 90 83 90 and 1.620 EUR KGM P + 22.000 EUR DTN on 0404 90 89 00.

  • 0404 90 21 00Not exceeding 1,5 %Duty: 100.400 EUR DTN
  • 0404 90 23 00Exceeding 1,5 % but not exceeding 27 %Duty: 135.700 EUR DTN
  • 0404 90 29 00Exceeding 27 %Duty: 167.200 EUR DTN
  • 0404 90 81 00Not exceeding 1,5 %Duty: 0.950 EUR KGM P + 22.000 EUR DTN
  • 0404 90 83 10Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 %Duty: 1.310 EUR KGM P + 22.000 EUR DTN
  • 0404 90 83 90OtherDuty: 1.310 EUR KGM P + 22.000 EUR DTN
  • 0404 90 89 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.

Everything about importing into European Union

In other countries

National tariff lines under 0404.90 are live on border.bot for the United States (5 lines, also used by 1 other country).

The Harmonized System text for 0404.90

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 0404.90?

The European Union tariff splits HS 0404.90 (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) into 7 national lines: 0404 90 21 00 (not exceeding 1,5 %), 0404 90 23 00 (exceeding 1,5 % but not exceeding 27 %), 0404 90 29 00 (exceeding 27 %), 0404 90 81 00 (not exceeding 1,5 %) and 3 others.

What is the duty on HS 0404.90 in the European Union?

The general (MFN) duty differs by line: 100.400 EUR DTN on 0404 90 21 00, 135.700 EUR DTN on 0404 90 23 00, 167.200 EUR DTN on 0404 90 29 00, 0.950 EUR KGM P + 22.000 EUR DTN on 0404 90 81 00, 1.310 EUR KGM P + 22.000 EUR DTN on 0404 90 83 10, 1.310 EUR KGM P + 22.000 EUR DTN on 0404 90 83 90 and 1.620 EUR KGM P + 22.000 EUR DTN on 0404 90 89 00.

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.

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