European Union tariff line 0405 20 10 10: In immediate packings of a net capacity of 1 kg or less
Last updated
Key facts
- Tariff line
- 0405 20 10 10
- Covers
- Dairy spreads, of a fat content, by weight, of 39 % or more but less than 60 %, in immediate packings of a net capacity of 1 kg or less
- Duty (MFN)
- 9.000 % + EA
- Preferential rates
- From 0% (53 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 0405.20
Summary
In the European Union tariff, line 0405 20 10 10 covers dairy spreads, of a fat content, by weight, of 39 % or more but less than 60 %, in immediate packings of a net capacity of 1 kg or less. The general (MFN) duty rate is 9.000 % + EA. It falls under HS subheading 0405.20 in heading 04.05 (chapter 04).
What this line covers
In the European Union tariff, line 0405 20 10 10 covers dairy spreads, of a fat content, by weight, of 39 % or more but less than 60 %, in immediate packings of a net capacity of 1 kg or less.
Its legal text is “In immediate packings of a net capacity of 1 kg or less”, read under “Dairy spreads” and “Of a fat content, by weight, of 39 % or more but less than 60 %”.
How it is structured
It falls under HS subheading 0405.20 in heading 04.05 (chapter 04). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 04
- Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Heading 04.05
- Butter and other fats and oils derived from milk; dairy spreads
- Subheading 0405.20
- Dairy spreads
- Within the subheading
- Of a fat content, by weight, of 39 % or more but less than 60 %
- Line 0405 20 10 10
- In immediate packings of a net capacity of 1 kg or less
Duty
The general (MFN) duty rate is 9.000 % + EA.
The rate is published on 0405 20 10 00.
Duty-free entry applies to goods that qualify under 3 programmes: 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…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from 40 origins.
A preferential rate of 5.500 % + EA applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + EA applies to goods from 8 origins.
A preferential rate of 8.100 % + EAR applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 5.500 % + EA | GSP - General arrangements (2020) |
| 0.000 % + EA | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + EA | Algeria (DZ) |
| 0.000 % + EA | Iceland (IS) |
| 0.000 % + EA | Norway (NO) |
| 0.000 % + EA | Syria (SY) |
| 0.000 % + EA | Tunisia (TN) |
| 0.000 % + EA | Türkiye (TR) |
| 0.000 % + EA | South Africa (ZA) |
| 8.100 % + EAR | Mercosur (5500) |
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.
Other lines under 0405.20
- 0405 20 10 80Other
- 0405 20 30 10In immediate packings of a net capacity of 1 kg or less
- 0405 20 30 80Other
- 0405 20 90 00Of a fat content, by weight, of more than 75 % but less than 80 %
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
What does tariff line 0405 20 10 10 cover in the European Union tariff?
In the European Union tariff, line 0405 20 10 10 covers dairy spreads, of a fat content, by weight, of 39 % or more but less than 60 %, in immediate packings of a net capacity of 1 kg or less.
What is the general (MFN) duty on 0405 20 10 10 in the European Union?
The general (MFN) duty rate is 9.000 % + EA. The rate is published on 0405 20 10 00.
Which preferential rates apply to 0405 20 10 10?
Duty-free entry applies to goods that qualify under 3 programmes: 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…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 5.500 % + EA applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + EA applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, Iceland, Norway, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 8.100 % + EAR applies to goods from Mercosur.
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.