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GOODS ACROSS BORDERS

HS HEADING 0403

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

0403.20

Dairy produce; yoghurt, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

0403.90

Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit, nuts or cocoa (excluding yoghurt)

Chapter 04 classification notes

Dairy imports face tariff-rate quotas in the US, EU, UK and Canada; in-quota rates are low, over-quota rates often exceed 100%. Lactoferrin and milk derivatives sometimes classified under Chapter 35 instead.

Frequent misclassification in this chapter

Infant formula: classifies under Chapter 19 (1901.10), not Chapter 04. Ice cream: Chapter 21 (2105). Processed cheese products with < 60% cheese content may fall in Chapter 21.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 04

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog