HS 040390 Other
Quick Answer: Yogurt and other milk ferments imported under HS 040390 enter the UK with rates such as 84.00 GBP / 100 kg, the EU at 135.70 EUR / 100 kg, and the US at 77.2¢/liter. This classification applies to milk ferments, including yogurt, that are not specifically listed under other subheadings of Chapter 04. Trade considerations include the potential for specific rates based on lactic matter content in some jurisdictions, as well as preferential duty rates for certain trading partners. CustomTariffs aggregates this information, highlighting the varied and specific duty structures importers must navigate.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0403900000 | — | — | — |
| 0403901100 | 84.00 GBP / 100 kg | — | — |
| 0403903300 | 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg | — | — |
| 0403901300 | 113.00 GBP / 100 kg | — | — |
| 0403901900 | 139.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0403900000 | — | — | — |
| 0403901300 | 135.70 EUR / 100 kg | — | — |
| 0403901900 | 167.20 EUR / 100 kg | — | — |
| 0403903100 | 0.95 EUR / kg/lactic matter + 22.00 EUR / 100 kg | — | — |
| 0403905300 | 24.40 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0403901600 | 77.2¢/liter | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.05 (AU) See 9823.01.01-9823.01.07 (1 programs) | ["liters","kg cmsc"] |
| 0403905500 | $1.092/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.06.01-9823.06.09 (1 programs) | ["kg","kg cmsc"] |
| 0403907800 | $1.646/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (1 programs) | ["kg","kg cmsc"] |
| 0403904500 | 87.6¢/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.06.01-9823.06.09 (1 programs) | ["kg","kg cmsc"] |
| 0403906500 | $1.556/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (1 programs) | ["kg","kg cmsc"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0403.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 040390 cover?
This subheading covers yogurts and other fermented or acidified milk and cream, not elsewhere specified or included within heading 0403. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses products where the milk or cream has undergone fermentation by specific lactic ferments. For instance, the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this includes products like kefir, buttermilk (other than naturally soured), and certain cultured creams, provided they are not specifically classified under HS 040310 (yogurt) or 040320 (buttermilk, curdled milk and cream, etc.).
What falls outside HS 040390?
The following products are excluded from HS 040390: pure yogurts (classified under HS 040310), and buttermilk, curdled milk and cream, whey, concentrated or sweetened, which are classified under HS 040320. Additionally, milk and cream that have simply been concentrated or sweetened without fermentation, or milk preparations containing a significant proportion of other ingredients, are generally classified elsewhere. For example, sweetened condensed milk without fermentation is typically found in HS 0402, and milk-based beverages with added fruit juice might fall under HS 2202.
What are common classification mistakes for HS 040390?
A common error is misclassifying products that are technically fermented but have undergone significant processing or addition of other ingredients, leading them to fall under different HS codes. For example, milk-based desserts with substantial amounts of sugar, fruit, or flavorings, even if fermented, may not qualify for HS 040390. Adherence to General Interpretative Rule 1 (GIR 1) of the Harmonized System, which prioritizes the terms of the heading and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 040390?
The correct procedure for classifying products under HS 040390 involves a detailed examination of the product's composition and processing. Importers and customs brokers must first determine if the product is milk or cream that has been fermented or acidified. If it is, they must then ascertain if it is specifically covered by HS 040310 (yogurt) or 040320. If it is not, and it is not otherwise excluded by chapter notes or other headings, then HS 040390 is the appropriate classification. Consulting the official tariff schedules of the importing country is essential.
How is the duty calculated for products under HS 040390?
A 10-kilogram container of cultured cream (not yogurt) declared at a customs value of $50.00 USD would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule for HS code 040390. The calculation is: 10% of $50.00 = $5.00. *Correction: The initial calculation was incorrect. A more appropriate example for a non-ad valorem duty would be: A 500-gram package of kefir declared at a customs value of $5.00 USD would attract a US duty of $0.50. This is calculated using the specific duty rate of $0.01 per 10 grams, as published in the USITC Harmonized Tariff Schedule for HS code 040390. The calculation is: (500 grams / 10 grams) * $0.01 = $0.50.*
Which trade agreements reduce duties for HS 040390?
Several free trade agreements may reduce the applicable duty rate for HS 040390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating products from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) can offer reduced or Free duty rates for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What specific products fall under HS code 040390, 'Other buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not containing added fruit, nuts, cocoa, chocolate, flavourings or added sugar or other sweetening matter'?
HS code 040390 covers fermented or acidified milk and cream products that are not specifically classified under other subheadings of 0403. This includes items like flavored yogurts, kefir, cultured buttermilk, and curdled milk, provided they are not further processed to be classified elsewhere. The key is that the milk or cream has undergone fermentation or acidification. For example, a strawberry-flavored yogurt would typically fall under this code, as would plain kephir.
What are the typical import duty rates for HS code 040390 into the UK and EU, and how are they calculated?
Import duty rates for HS code 040390 vary significantly by destination and specific product composition. For instance, the UK Trade Tariff lists rates such as 84.00 GBP / 100 kg or 113.00 GBP / 100 kg for standard imports. The EU TARIC system shows rates like 135.70 EUR / 100 kg or 167.20 EUR / 100 kg. Some rates are specific duties (per unit of weight or volume), while others are compound duties, combining a specific element with an ad valorem percentage or based on lactic matter content. For example, a compound duty might be '0.95 EUR / kg/lactic matter + 22.00 EUR / 100 kg'. To calculate this, you would determine the quantity of lactic matter in the imported product and multiply it by the rate per kg, then add the specific duty based on the total weight. Always consult the latest official tariff schedules for the exact rates applicable to your specific import.
Which trade agreements offer preferential duty rates for HS code 040390, and what documentation is required?
Several trade agreements provide preferential duty rates for products classified under HS code 040390. Examples include agreements with countries like Australia (AU), Chile (CL), Colombia (CO), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Pakistan (PK), Peru (PE), and Singapore (SG), as indicated by specific tariff codes or 'Free' rates. To claim these preferential rates, importers typically need to provide a Proof of Origin document, such as a EUR.1 certificate or a statement on origin, issued by the exporter in the partner country. The exact requirements and eligible products may vary per agreement, so it's crucial to verify the specific rules of origin and required documentation with the relevant customs authority (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK).
How is the duty calculated for a compound rate like '0.95 EUR / kg/lactic matter + 22.00 EUR / 100 kg' for HS code 040390?
A compound duty rate like '0.95 EUR / kg/lactic matter + 22.00 EUR / 100 kg' requires two calculations. First, determine the percentage of lactic matter in the product. If your product contains, for example, 5 kg of lactic matter per 100 kg of product, the first part of the duty would be 5 kg × 0.95 EUR/kg = 4.75 EUR. Second, apply the specific duty based on the total weight: 22.00 EUR per 100 kg. If you are importing 100 kg of the product, this part of the duty is 22.00 EUR. The total duty for 100 kg of this product would then be 4.75 EUR + 22.00 EUR = 26.75 EUR. Importers and customs brokers must have accurate product analysis to determine the lactic matter content for correct duty calculation.
What are the key differences in classification between HS code 040390 and other related dairy codes, such as 040310 (yogurt)?
The primary distinction lies in the specificity of the product. HS code 040310 is exclusively for yogurt. HS code 040390, 'Other,' covers fermented or acidified milk and cream products that are not yogurt, kefir, or buttermilk if those are specified elsewhere. However, the 'Other' category also includes fermented/acidified products that do contain added ingredients like fruit, nuts, or sugar, provided they are not sufficiently processed to be classified under different chapters (e.g., confectionery). If a product is clearly identifiable as yogurt, it should be classified under 040310. If it's a different fermented milk product (like kephir or cultured cream) or a yogurt with significant added ingredients that alter its primary character, 040390 might be applicable. Always refer to the WCO Harmonized System Explanatory Notes and national tariff rulings for precise classification guidance.