HS 040410 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
Quick Answer: Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, imported under HS 040410 enters the UK with rates such as 5.80 GBP / 100 kg, the EU with rates like 167.20 EUR / 100 kg, and the US with rates including $1.035/kg + 8.5%. This classification covers by-products of cheese or casein production, including liquid, dried, or powdered forms, with or without sweeteners. Importers should note the significant variations in duty rates across major trading blocs, impacting landed costs. CustomTariffs aggregates this data, highlighting the importance of verifying specific subheadings for precise tariff application.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0404100000 | — | — | — |
| 0404100200 | 5.80 GBP / 100 kg | — | — |
| 0404100400 | 113.00 GBP / 100 kg | — | — |
| 0404100600 | 139.00 GBP / 100 kg | — | — |
| 0404101200 | 84.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0404100600 | 167.20 EUR / 100 kg | — | — |
| 0404101200 | 100.40 EUR / 100 kg | — | — |
| 0404101400 | 135.70 EUR / 100 kg | — | — |
| 0404101600 | 167.20 EUR / 100 kg | — | — |
| 0404102800 | 1.31 EUR / kg/lactic matter + 22.00 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0404101500 | $1.035/kg + 8.5% | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.06.01-9823.06.09 (S+) See 9918.04.60, 9918.04.65 (1 programs) | ["kg","kg cmsc"] |
| 0404109000 | 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"] |
| 040410 | — | — | — |
| 0404100500 | 8.5% | Free (17 programs) | ["kg","kg cmsc"] |
| 0404100800 | 13% | Free (17 programs) | ["kg"] |
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 0404.10?
Imports of Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 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, GSP, 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 to Classify This HS Code?
What products does HS 040410 cover?
This subheading covers whey and modified whey, regardless of whether they are concentrated or contain added sugar or other sweetening matter. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses the liquid byproduct of cheesemaking or casein production, as well as products derived from it through processes like ultrafiltration or ion exchange. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes both sweet and acid whey, in liquid, concentrated, or dried forms, provided they meet the criteria of being whey or modified whey.
What falls outside HS 040410?
The following products are excluded from HS 040410: pure milk, cream, butter, cheese, and yogurt, which are classified under other headings within Chapter 04. Additionally, products that are primarily milk protein concentrates or isolates, even if derived from whey, are typically classified under HS 3504. Infant formulas and specially prepared foods for dietary purposes, often containing whey but formulated for specific nutritional needs, may also fall under different headings, such as 1901 or 2106, depending on their primary characteristic and composition.
What are common classification mistakes for HS 040410?
A common error is misclassifying whey protein concentrates (WPC) or isolates (WPI) under HS 040410 when they should be classified under HS 3504. This mistake often arises because these products are derived from whey. However, General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is specifically described by a heading or note that covers protein substances (like HS 3504), it takes precedence over a more general heading for whey, especially when the protein content is a defining characteristic.
How should importers classify products under HS 040410?
The correct procedure for classifying products under HS 040410 involves a thorough examination of the product's composition and processing. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Key factors to consider are whether the product is indeed whey or modified whey, and if any sugar or other sweetening matter has been added. If the product is a derivative like whey protein concentrate, its protein percentage should be verified to determine if HS 3504 is more appropriate, adhering to the Explanatory Notes of the WCO HS.
How is the duty calculated for products under HS 040410?
A 1000 kg shipment of standard whey powder, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 040410.1000 for "Whey and concentrated whey, not containing added sugar or other sweetening matter."
Which trade agreements reduce duties for HS 040410?
Several free trade agreements may reduce the applicable duty rate for HS 040410, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may benefit from a preferential rate of Free. For example, Canadian or Mexican originating whey products could enter the US duty-free. To claim this preference, a self-certified origin statement on the invoice or a separate certificate of origin, as specified by US Customs and Border Protection, is typically required. Other agreements may offer reduced rates depending on the origin country and specific product.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 040410 (whey and modified whey) into the UK?
The import duty rates for HS code 040410 into the UK can vary significantly based on origin and specific product characteristics. For instance, the standard rate might be 5.80 GBP per 100 kg, but preferential rates under trade agreements can differ. Some rates are also combined, such as 113.00 GBP / 100 kg plus an ad valorem component. It is crucial to consult the UK Trade Tariff (www.gov.uk/trade-tariff) for the most accurate and up-to-date rates applicable to your specific import, considering the country of origin and any applicable trade preferences.
How is the import duty for HS 040410 calculated in the EU, and can you provide an example?
In the EU, duties for HS 040410 are often calculated as a combination of a specific rate per unit and an ad valorem percentage. For example, a rate might be 100.40 EUR per 100 kg plus 10% ad valorem. If you import 500 kg of whey powder valued at 2,000 EUR, the duty would be calculated as follows: (100.40 EUR / 100 kg * 500 kg) + (10% * 2,000 EUR) = 502 EUR + 200 EUR = 702 EUR. Always verify the exact rates and calculation methods in the EU's TARIC database (ec.europa.eu/taxation_customs/dds2/taric/).
What are the key classification criteria for HS code 040410, and how does it differ from other whey products?
HS code 040410 specifically covers 'Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter.' The key distinction lies in the product being derived from whey (the liquid byproduct of cheese or casein production). 'Modified whey' refers to whey that has undergone physical, enzymatic, or chemical treatment. If the product is primarily milk protein concentrate or isolate, it would likely fall under a different HS code (e.g., 0404.90). The presence of added sugar or other sweetening matter does not change the classification to 040410, provided it remains whey or modified whey.
Which trade agreements significantly impact the duty rates for HS code 040410 into the United States?
The United States applies various preferential duty rates for HS code 040410 under Free Trade Agreements (FTAs) and other trade programs. For example, imports from countries like Australia (AU), Bahrain (BH), Chile (CL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may benefit from reduced or free duty rates under specific provisions or HTSUS subheadings (e.g., 9822.04.25 for AU). Importers must consult the Harmonized Tariff Schedule of the United States (HTSUS) and the specific terms of each trade agreement to determine eligibility and applicable rates. The U.S. International Trade Commission (USITC) website (www.usitc.gov) is the primary source for this information.
What documentation is typically required for importing whey and modified whey (HS 040410) into the United States?
When importing whey and modified whey (HS 040410) into the United States, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Additionally, depending on the origin and any claimed preferential duty rates, a Certificate of Origin may be necessary. U.S. Customs and Border Protection (CBP) may also require specific declarations related to food safety and agricultural products. For dairy products, compliance with FDA (Food and Drug Administration) regulations is essential, and importers should be prepared to provide product specifications and potentially laboratory analysis reports if requested by CBP or other government agencies.