Commodity information for 0405101120

Overview

Import

The commodity code for importing is 0405101120.

Goods are subject to Value added tax (0.00 %).

Importing from outside the UK is subject to a third country duty of 158.00 GBP / 100 kg unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 04051011.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

  • 1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

  • 2. For the purposes of heading 0405:
    • (a) the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;
    • (b) the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.
  • 3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:
    • (a) a milkfat content, by weight of the dry matter, of 5 % or more;
    • (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
    • (c) they are moulded or capable of being moulded.
  • 4. This chapter does not cover:
    • (a) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);
    • (b) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
    • (c) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

Subheading notes

  • 1. For the purposes of subheading 0404 10, the expression ‘modified whey’ means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

  • 2. For the purposes of subheading 0405 10, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).

Additional Chapter Notes

  • 1. The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
    • (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
    • (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
  • 2. For the purposes of subheadings 0408 11 and 0408 19, the following applies:
  • the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:
    • (i) the products retain the character of egg yolks of subheadings 0408 11 and 0408 19;
    • (ii) salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.
  • 3. Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.

  • 4. For the purposes of subheadings 0404 10 and 0404 90 the following applies:
    • Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.
    • Subheading 0404 10 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.
    • The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.
    • Subheading 0404 90 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (max. 0.1 % by weight, in milk permeates in powder form, or max. 0.015% by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 0404 90.
    • The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the UK equivalent method to that set out in Appendix II to Commission Implementing Regulation (EU) 2018/150).
  • 5. The term “unfit for human consumption” as regards codes 040811 20, 0408 19 20, 0408 91 20 and 0408 99 20 applies when:
    • the goods are homogeneously mixed with one of the denaturants shown in column 1 of the table below in the quantities indicated in column 2 and
    • separation of the goods and the denaturant is not economically viable.
Denaturant Minimum quantity to be used (in g) per 100 kg of denatured product
(1) (2)
Spirit of turpentine 500
Essence of lavender 100
Oil of rosemary 150
Birch oil 100

Section notes

  • 1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
  • 2. Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

Measures and restrictions for importing into the UK under the UKGT

Measures for United States
Country Measure Value Conditions that apply Exclusions Start date
(End date)
Footnotes
Value added tax Additional code: VATZ VAT zero rate 0.00 % 01/09/2019 03026
Third country duty 158.00 GBP / 100 kg 01/01/2021
Animal Health Certificate Conditions 01/01/2021 PR003
Import control of organic products Conditions 01/01/2021 CD808
Veterinary control Conditions 01/01/2021 Footnotes
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Measures and restrictions for exporting from the UK under the UKGT

There are no export measures for this commodity on this date.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Veterinary control for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
N853 UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
C084 Other certificates: Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) Import/export allowed after control
  No document provided Import/export not allowed after control

Veterinary control for All third countries

Code Description
CD624

The entry into free circulation of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD737

Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

Value added tax for All countries

Code Description
03026

UK VAT zero rate

Additional code

Measure: Value added tax

Code Description code
VATZ VAT zero rate

Animal Health Certificate for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
9120 National Document: Importation of animal pathogens Licence under the Importation of Animal pathogens Order 1980 (IAPO) Entry into free circulation allowed
  No document provided The entry into free circulation is not allowed

Animal Health Certificate for All countries

Code Description
PR003

Contact Details for lead Government Department are as follows:

Rabies & Hares - Animal Health Certificate Animal - Rabies Pathogens, Hares

Animal Health & Veterinary Laboratories Agency

Hadrian House

Wavell Drive

Rosehill

Carlisle

CA1 2TB

Telephone: 01228 403600

Fax: 01228 591900

Animal Pathogens Import Licence

The Pathogens Licensing Team

Defra

Area 5A, Nobel House

17 Smith Square,London

SW1P 3JR

Telephone: 020 7238 6211/6195

Fax: 020 7238 6105

Email:pathogens@defra.gsi.gov.uk

Website: www.defra.gov.uk/animal-diseases/pathogens/

Import control of organic products for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C644 Other certificates: Certificate of inspection for organic products Import/export allowed after control
Y929 Particular provisions: Goods not concerned by Regulation (EC) No 834/2007 (organic products) Import/export allowed after control
  No document provided Import/export not allowed after control

Import control of organic products for All countries

Code Description
CD808

If goods bear a reference to organic production in the labelling, advertising or accompanying documents, the declarant has to present the certificate of inspection C644 as referred to in the Article 33(1)(d) of the Regulation (EC) No 834/2007 (equivalent products). If the goods are not equivalent products, code Y929 must be declared.
Without prejudice to any measures or actions taken in accordance with Article 30 of Regulation (EC) No 834/2007 and/or Article 85 of Regulation (EC) No 889/2008, the release for free circulation in the Community of products not in conformity with the requirements of that Regulation shall be conditional on the removal of references to organic production from the labelling, advertising and accompanying documents.

Last updated: 12 April 2021 View latest amendments