Key facts
- HS subheading
- 0405.20
- National lines
- 5
- 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 0405.20 (dairy spreads) into 5 national lines: 0405 20 10 10 (in immediate packings of a net capacity of 1 kg or less), 0405 20 10 80 (other), 0405 20 30 10 (in immediate packings of a net capacity of 1 kg or less), 0405 20 30 80 (other) and 1 other. The general (MFN) duty differs by line: 9.000 % + EA on 0405 20 10 10, 9.000 % + EA on 0405 20 10 80, 9.000 % + EA on 0405 20 30 10, 9.000 % + EA on 0405 20 30 80 and 189.600 EUR DTN on 0405 20 90 00.
European Union lines under 0405.20
The European Union tariff splits HS 0405.20 (dairy spreads) into 5 national lines: 0405 20 10 10 (in immediate packings of a net capacity of 1 kg or less), 0405 20 10 80 (other), 0405 20 30 10 (in immediate packings of a net capacity of 1 kg or less), 0405 20 30 80 (other) and 1 other.
The general (MFN) duty differs by line: 9.000 % + EA on 0405 20 10 10, 9.000 % + EA on 0405 20 10 80, 9.000 % + EA on 0405 20 30 10, 9.000 % + EA on 0405 20 30 80 and 189.600 EUR DTN on 0405 20 90 00.
- 0405 20 10 10In immediate packings of a net capacity of 1 kg or lessDuty: 9.000 % + EA
- 0405 20 10 80OtherDuty: 9.000 % + EA
- 0405 20 30 10In immediate packings of a net capacity of 1 kg or lessDuty: 9.000 % + EA
- 0405 20 30 80OtherDuty: 9.000 % + EA
- 0405 20 90 00Of a fat content, by weight, of more than 75 % but less than 80 %Duty: 189.600 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 0405.20 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0405.20?
The European Union tariff splits HS 0405.20 (dairy spreads) into 5 national lines: 0405 20 10 10 (in immediate packings of a net capacity of 1 kg or less), 0405 20 10 80 (other), 0405 20 30 10 (in immediate packings of a net capacity of 1 kg or less), 0405 20 30 80 (other) and 1 other.
What is the duty on HS 0405.20 in the European Union?
The general (MFN) duty differs by line: 9.000 % + EA on 0405 20 10 10, 9.000 % + EA on 0405 20 10 80, 9.000 % + EA on 0405 20 30 10, 9.000 % + EA on 0405 20 30 80 and 189.600 EUR DTN on 0405 20 90 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.