# European Union tariff lines 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. 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.

Source: https://border.bot/countries/european-union/hs-codes/040490
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) / [0404.90](https://border.bot/countries/european-union/hs-codes/040490)

## Key facts

- HS subheading: [0404.90](https://border.bot/hs-codes/040490)
- 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](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 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 00](https://border.bot/countries/european-union/hs-codes/0404902100) Other, Not containing added sugar or other sweetening matter, of a fat content, by weight, Not exceeding 1,5 %. Duty (MFN): 100.400 EUR DTN
- [0404 90 23 00](https://border.bot/countries/european-union/hs-codes/0404902300) Other, 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
- [0404 90 29 00](https://border.bot/countries/european-union/hs-codes/0404902900) Other, Not containing added sugar or other sweetening matter, of a fat content, by weight, Exceeding 27 %. Duty (MFN): 167.200 EUR DTN
- [0404 90 81 00](https://border.bot/countries/european-union/hs-codes/0404908100) Other, Other, of a fat content, by weight, Not exceeding 1,5 %. Duty (MFN): 0.950 EUR KGM P + 22.000 EUR DTN
- [0404 90 83 10](https://border.bot/countries/european-union/hs-codes/0404908310) Other, Other, of a fat content, by weight, Exceeding 1,5 % but not exceeding 27 %, Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 %. Duty (MFN): 1.310 EUR KGM P + 22.000 EUR DTN
- [0404 90 83 90](https://border.bot/countries/european-union/hs-codes/0404908390) Other, of a fat content, by weight, Exceeding 1,5 % but not exceeding 27 %, Other. Duty (MFN): 1.310 EUR KGM P + 22.000 EUR DTN
- [0404 90 89 00](https://border.bot/countries/european-union/hs-codes/0404908900) Other, Other, of a fat content, by weight, Exceeding 27 %. Duty (MFN): 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 0404.90 are live on border.bot for the United States (5 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/040490): 5 lines, used by 1 other country
- [The Harmonized System text for 0404.90](https://border.bot/hs-codes/040490)

- Previous 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
- Next subheading: [0405.10](https://border.bot/countries/european-union/hs-codes/040510) Butter

## 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.

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/040490.json