HS 040510 Butter
Quick Answer: Butter imported under HS 040510 enters the UK at 158.00 GBP per 100 kg, the EU at 189.60 EUR per 100 kg, and the US at $1.541 per kg, with some preferential rates available. This HS code specifically covers butter, which is defined as a milk product made from milk or cream, containing at least 82% by weight of milk fat, not more than 16% by weight of water, and not more than 2% by weight of non-fat milk solids. Importers should be aware of potential additional duties or quotas that may apply depending on the origin and specific trade agreements. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0405100000 | — | — | — |
| 0405101100 | 158.00 GBP / 100 kg | — | — |
| 0405101900 | 158.00 GBP / 100 kg | — | — |
| 0405103000 | 158.00 GBP / 100 kg | — | — |
| 0405105000 | 158.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0405100000 | — | — | — |
| 0405101100 | 189.60 EUR / 100 kg | — | — |
| 0405101900 | 189.60 EUR / 100 kg | — | — |
| 0405103000 | 189.60 EUR / 100 kg | — | — |
| 0405105000 | 189.60 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0405102000 | $1.541/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"] |
| 0405100500 | 12.3¢/kg | Free (17 programs) | ["kg"] |
| 040510 | — | — | — |
| 0405101000 | 12.3¢/kg | Free (16 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 0405.10?
Imports of Butter 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 15 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 040510 cover?
This subheading covers "Butter" as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. Specifically, it includes butter with a milkfat content of 80% or more, but not exceeding 95%, by weight. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses butter derived from cow's milk or other milk, suitable for human consumption, and typically presented in solid or semi-solid form. This classification is guided by Chapter 4 of the Harmonized System, which deals with dairy produce.
What falls outside HS 040510?
The following products are excluded from HS 040510: butter with a milkfat content outside the 80% to 95% range, such as reduced-fat butter (often classified under 040590) or highly concentrated butterfat products. Also excluded are products that are not exclusively butter, like butter blends containing vegetable oils or other additives, which would be classified based on their predominant component or as composite goods. Ghee, clarified butter with water and milk solids removed, is typically classified under HS 040590, not 040510.
What are common classification mistakes for HS 040510?
A common error is misclassifying butter substitutes or products containing butter as a minor ingredient. For instance, margarine, which is a vegetable oil-based spread, is classified under HS 1517, not 040510. Another mistake involves incorrectly assessing the milkfat content. If the milkfat content is below 80% or above 95%, the product will not fall under this subheading, potentially leading to incorrect duty assessments. Adherence to the specific percentage requirements outlined in the WCO HS and national tariff schedules is crucial, often requiring laboratory analysis.
How should importers classify products under HS 040510?
The correct procedure for classifying butter under HS 040510 involves verifying the milkfat content, which must be between 80% and 95% by weight. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, for precise definitions and any additional notes. Reviewing product specifications, ingredient lists, and potentially requesting laboratory analysis to confirm the milkfat percentage are essential steps to ensure accurate classification and avoid penalties.
How is the duty calculated for products under HS 040510?
A 10 kg tub of unsalted butter, declared at a customs value of $70.00 USD and with a milkfat content of 82%, would attract a US duty of $21.00. This is calculated using the Most Favored Nation (MFN) duty rate of 21% ad valorem, applied to the declared customs value ($70.00 × 0.21 = $14.70) plus a specific duty of $0.70 per kilogram ($0.70 × 10 kg = $7.00), totaling $21.70. This is calculated using the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 040510.0000.
Which trade agreements reduce duties for HS 040510?
Several free trade agreements may reduce the applicable duty rate for HS 040510, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating butter from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration on the commercial invoice or a separate certificate of origin is typically required, depending on the specific circumstances and value of the goods. Originating butter from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or duty-free treatment, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 040510 (Butter)?
The import duty rates for HS code 040510 (Butter) vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is $1.541 per kilogram, with a higher rate of $1.813 per kilogram for certain origins. In the UK, the duty is set at 158.00 GBP per 100 kg. The EU's TARIC system also applies duties, such as 189.60 EUR per 100 kg. It is crucial to consult the specific tariff schedule of the destination country for the precise rate applicable to your shipment.
How is the import duty for butter (HS 040510) calculated, and can you provide an example?
The duty calculation for butter (HS 040510) typically involves a specific duty based on weight. For instance, if importing into the UK where the rate is 158.00 GBP per 100 kg, and you import 500 kg of butter, the calculation would be: (500 kg / 100 kg) * 158.00 GBP = 790.00 GBP. Some countries may also apply ad valorem duties (a percentage of the value) or a combination of specific and ad valorem duties. Always verify the duty calculation basis with the destination country's customs authority.
What are the classification criteria for butter under HS code 040510?
HS code 040510 specifically covers 'Butter and other fats and oils derived from milk; and spreads of milk fat'. This generally includes butter made from cow's milk, as well as milk fat from other animals. Key classification criteria often revolve around the milk fat content, which must typically be 80% or more by weight for a product to be classified as butter. Products with lower fat content may fall under different HS codes. Referencing the Explanatory Notes to the Harmonized System (WCO) provides detailed guidance.
Which trade agreements offer preferential duty rates for butter (HS 040510), and how can importers benefit?
Several trade agreements can provide preferential duty rates for butter. For example, the US HTS lists 'Free' rates under specific Free Trade Agreements (FTAs) for countries like Bahrain (BH), Chile (CL), Colombia (CO), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). Importers must ensure their butter originates from a country that is a party to an applicable FTA and that they possess the required proof of origin documentation (e.g., Certificate of Origin) to claim preferential treatment. This can significantly reduce or eliminate import duties.
What documentation is typically required for importing butter (HS 040510)?
When importing butter under HS code 040510, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations, you may need a Certificate of Origin to claim preferential duty rates under trade agreements. Health and sanitary certificates are often mandatory for dairy products to ensure compliance with food safety standards. It is advisable for importers and customs brokers to consult the specific import requirements of the destination country's food safety and customs authorities well in advance of shipment.