Code 0405 10 · Heading 0405

Butter, excluding dehydrated butter and ghee

This covers butter, but not dehydrated butter or ghee. The relevant child code depends on the butter type, its fat content, and, for some natural butter, whether the net package weight is at most 1 kg.

For example

Natural butter with a fat content of at least 80% by weight but not over 85% by weight, excluding dehydrated butter and ghee
Butter with a fat content over 85% by weight but not over 95% by weight, excluding dehydrated butter and ghee

See the official tariff text

Official tariff text

Butter (excl. dehydrated butter and ghee)

How we got to this code

I
04
0405
0405 10

Show the steps

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section I Live animals; animal products
Is it a live animal; meat or edible offal; a fish, crustacean, mollusc or other aquatic invertebrate; milk, a dairy product, bird egg, natural honey or another edible animal-origin product; or another product of animal origin?
✓
Step 2 · Chapter 04 Dairy produce; birds' eggs; natural honey; edible p… 4 of 5 chapters in section I
Is it milk or cream, whey or other natural milk constituents, butter or milk fat, cheese or curd, bird eggs, natural honey, or another named edible animal product?
✓
Step 3 · Heading 0405 Butter, incl. dehydrated butter and ghee, and other… 5 of 10 headings under chapter 04
Is it butter (excluding dehydrated butter and ghee), a spreadable milk fat product with a fat content of >= 39 weight percent but < 80 weight percent, or milk fat, dehydrated butter or ghee (excluding natural butter, recombined butter and whey butter)?
✓
Step 4 · Subheading 0405 10 Butter (excl. dehydrated butter and ghee) 1 of 3 subheadings under heading 0405
Is it natural butter with a fat content of at least 80% by weight but not over 85% by weight in a net package of at most 1 kg; natural butter with the same fat content but not in such a package; recombined butter with a fat content of at least 80% by weight but not over 85% by weight; whey butter with a fat content of at least 80% by weight but not over 85% by weight; or butter with a fat content over 85% by weight but not over 95% by weight?

Pick the 8-digit code

Pick the description that best matches your product.

Import duty on the codes below: No rate on file

5 codes below this one

Compare the sibling codes

See all 3 codes at this level

0405 10 Butter (excl. dehydrated butter and ghee) you are here No rate on file
0405 20 Dairy spreads of a fat content, by weight, of >= 39% but < 80% 9.0%
0405 90 Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter) No rate on file

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

25,19 NOK per kg

Their lines1 Norwegian line

04.05.1000 Butter

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

The rate depends on the line.

Their lines5 British lines
EU originDuty free

0405 10 11 00 In immediate packings of a net content not exceeding 1 kg

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

12.3¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where

Estimated from published US measures

Their lines3 US lines
Entry dateSept. 18, 2026

0405.10.05.00 Butter and other fats and oils derived from milk; dairy spreads, Butter, Described

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

04.05.1000

Butter

Ordinary duty

25,19 NOK per kg

Goods of EU origin

The ordinary rate applies. Norway lists no separate rate for goods from the EU.

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 5 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

0405 10 11 00

In immediate packings of a net content not exceeding 1 kg

Ordinary duty

158 GBP / 100 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
0405 10 19 00

Other

Ordinary duty

158 GBP / 100 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
0405 10 30 00

Recombined butter

Ordinary duty

158 GBP / 100 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
0405 10 50 00

Whey butter

Ordinary duty

158 GBP / 100 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
0405 10 90 00

Other

Ordinary duty

193 GBP / 100 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 3 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

0405.10.05.00

Butter and other fats and oils derived from milk; dairy spreads, Butter, Described in general note 15 of the tariff schedule and entered pursuant to its provisions

General rate

12.3¢/kg

From the EU

No single figure Estimated from published US measures 12.3¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
0405.10.10.00

Butter and other fats and oils derived from milk; dairy spreads, Butter, Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions

General rate

12.3¢/kg

From the EU

No single figure Estimated from published US measures 12.3¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
0405.10.20.00

Butter and other fats and oils derived from milk; dairy spreads, Butter, Other

General rate

$1.541/kg

From the EU

No single figure Estimated from published US measures $1.541/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 18, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.