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Code 0405 90 · Heading 0405

Milk fats, dehydrated butter and ghee — excluding natural, recombined and whey butter

This covers milk fats, dehydrated butter and ghee, but not natural butter, recombined butter or whey butter. At the next level, milk fats with a fat content of >= 99.3 weight percent and a water content of <= 0.5 weight percent are separated from the other products in this group.

For example

  • Dehydrated butter
  • Ghee
See the official tariff text

Official tariff text

Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter)

How we got to this code

  1. I
  2. 04
  3. 0405
  4. 0405 90
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Import duty on the codes below: No rate on file

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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

04.05.9000 Other

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

193 GBP / 100 kg

  • Their lines2 British lines
  • EU originDuty free

0405 90 10 00 Of a fat content, by weight, of 99,3|% or more and of a water content, by weight

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

$1.865/kg + 8.5%. 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 lines6 US lines
  • Entry dateSept. 17, 2026

0405.90.05.20 Butter and other fats and oils derived from milk; dairy spreads, Other, 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.

  • 04.05.9000

    Other

    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 2 British lines

Selling to Great Britain

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

  • All 2 UK lines under this code

    They all have the same duty rates shown here.

    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 6 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.

  • 0405.90.05.20

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

    General rate
    10%
    From the EU
    10.0% Estimated from published US measures 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

  • 0405.90.05.40

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

    General rate
    10%
    From the EU
    10.0% Estimated from published US measures 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

  • 0405.90.10.20

    Butter and other fats and oils derived from milk; dairy spreads, Other, Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions, Anhydrous milk fat

    General rate
    10%
    From the EU
    10.0% Estimated from published US measures 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

  • 0405.90.10.40

    Butter and other fats and oils derived from milk; dairy spreads, Other, Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions, Other

    General rate
    10%
    From the EU
    10.0% Estimated from published US measures 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

  • 0405.90.20.20

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

    General rate
    $1.865/kg + 8.5%
    From the EU
    No single figure Estimated from published US measures $1.865/kg + 8.5%. 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

  • 0405.90.20.40

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

    General rate
    $1.865/kg + 8.5%
    From the EU
    No single figure Estimated from published US measures $1.865/kg + 8.5%. 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. 17, 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.