HS Code 0401.50 : Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 10 percent is 0401.50. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 12.80 % [EU TARIC 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 04
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
Heading 0401
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
Subheading .50
.50
Of a fat content, by weight, exceeding 10 percent
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
0401500000
MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN
EU Customs De Minimis
€150.00
Duty-free threshold
Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]
Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0401.50
Receive an automated email notification whenever the European Commission publishes duty rate adjustments or customs notices for 0401.50.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + FDA Food Facility RegistrationUSDA-APHIS (AP1): Veterinary Import Permit for Dairy/Animal Products
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: EU Trade Defence Measures & Carbon Adjustment (CBAM)
EU Anti-Dumping Defence
Standard TARIC Duties
EU Steel Safeguards
Exempt (Non-Steel Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | EU-UK Trade and Cooperation Agreement | Free | Statement on Origin by registered exporter. |
| CETA | EU-Canada Comprehensive Economic and Trade Agreement | Free | CETA Origin Declaration on commercial invoice. |
| EPA | EU-Japan Economic Partnership Agreement | Free | Statement on Origin or importer knowledge under EU-Japan EPA. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 0401.50.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 0401.50 →EU TARIC Declarable Commodity Lines (0401.50)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 0401.50 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent | Free | Free | Rate on request | — |
| 0401.50.02.00 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent, Of a fat content, by weight, not exceeding 45 percent, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.2¢/liter | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) | 15¢/liter | liters |
| 0401.50.05.00 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent, Of a fat content, by weight, not exceeding 45 percent, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 3.2¢/liter | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 15¢/liter | liters |
| 0401.50.25.00 | Of a fat content, by weight, exceeding 10 percent, Of a fat content, by weight, not exceeding 45 percent, Other | 77.2¢/liter | Free (BH,CL,CO,JO,KR,MA,OM,P,P+,PA,PE,SG) See 9822.04.05 (AU) See 9823.01.01-9823.01.07 (S+) | 90.8¢/liter | liters |
| 0401.50.42.00 | Of a fat content, by weight, exceeding 10 percent, Other, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.3¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | liters |
| 0401.50.50.00 | Of a fat content, by weight, exceeding 10 percent, Other, Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 12.3¢/kg | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | liters |
| 0401.50.75.00 | Of a fat content, by weight, exceeding 10 percent, Other, Other | $1.646/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,P+,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (IL) | $1.936/kg | liters |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0401.10 | Subheading under Heading 0401 | Compare Subheading 0401.10 → |
| 0401.20 | Subheading under Heading 0401 | Compare Subheading 0401.20 → |
| 0401.40 | Subheading under Heading 0401 | Compare Subheading 0401.40 → |
Official Primary Sources & Authority References
European Commission TARIC Database (CN 2026) ↗
Official EU Common Customs Tariff and Member State measures.
EU Taxation and Customs Union ↗
European Commission customs union and VAT rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent?
Under WCO Harmonized System 2022 and European Union (TARIC), Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent is classified under HS 0401.50 (Heading 0401, Chapter 04). The representative EU MFN general duty rate is 12.80 %.
How is HS 0401.50 distinguished within Heading 0401 (Milk and cream, not concentrated nor containing added sugar or other sweetening matter)?
Heading 0401 covers Milk and cream, not concentrated nor containing added sugar or other sweetening matter. Subheading 0401.50 specifically isolates Of a fat content, by weight, exceeding 10 percent. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0401.
What are the primary candidate subheadings related to HS 0401.50?
Related subheadings under Heading 0401 include 0401.10, 0401.20, 0401.40. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent into the European Union?
Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.
Can goods under HS 0401.50 enter duty-free under EU Free Trade Agreements?
Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.
What is the EU customs duty de minimis threshold for shipments of Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent?
Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.
How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 0401.50?
Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.
What EU TRACES sanitary and phytosanitary (SPS) controls apply to HS 0401.50?
Food and agricultural goods imported into the EU require pre-notification via TRACES (TRAde Control and Expert System) and a Common Health Entry Document (CHED) presented at a Border Control Post.
How is Import VAT assessed on HS 0401.50 across EU Member States?
Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.
What is the EU EORI registration requirement for commercial imports under HS 0401.50?
All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.
How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?
The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.
What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?
Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.
What REACH & CE Marking product safety compliance rules apply to HS 0401.50 in the EU?
Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.
Are there entry processing fees or harbor taxes in the European Union?
No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.