{
  "url": "https://openlegislation.uk/eu-regulation-2016-1821/annex-I/part-TWO/division-1/section-I/chapter-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1821/annex-I/part-TWO/division-1/section-I/chapter-4.json",
  "legislation": "eur/2016/1821",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1821",
  "path": "annex/I/part/TWO/division/1/section/I/chapter/4",
  "kind": "division",
  "number": "CHAPTER 4",
  "heading": "DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED",
  "text": "CN code\nDescription\nConventional rate of duty (%)\nSupplementary unit\n0401\nMilk and cream, not concentrated nor containing added sugar or other sweetening matter\n040110\nOf a fat content, by weight, not exceeding 1 %\n04011010\nIn immediate packings of a net content not exceeding two litres\n13,8 €/100 kg/net\n—\n04011090\nOther\n12,9 €/100 kg/net\n—\n040120\nOf a fat content, by weight, exceeding 1 % but not exceeding 6 %\nNot exceeding 3 %\n04012011\nIn immediate packings of a net content not exceeding two litres\n18,8 €/100 kg/net\n—\n04012019\nOther\n17,9 €/100 kg/net\n—\nExceeding 3 %\n04012091\nIn immediate packings of a net content not exceeding two litres\n22,7 €/100 kg/net\n—\n04012099\nOther\n21,8 €/100 kg/net\n—\n040140\nOf a fat content, by weight, exceeding 6 % but not exceeding 10 %\n04014010\nIn immediate packings of a net content not exceeding two litres\n57,5 €/100 kg/net\n—\n04014090\nOther\n56,6 €/100 kg/net\n—\n040150\nOf a fat content, by weight, exceeding 10 %\nNot exceeding 21 %\n04015011\nIn immediate packings of a net content not exceeding two litres\n57,5 €/100 kg/net\n—\n04015019\nOther\n56,6 €/100 kg/net\n—\nExceeding 21 % but not exceeding 45 %\n04015031\nIn immediate packings of a net content not exceeding two litres\n110 €/100 kg/net\n—\n04015039\nOther\n109,1 €/100 kg/net\n—\nExceeding 45 %\n04015091\nIn immediate packings of a net content not exceeding two litres\n183,7 €/100 kg/net\n—\n04015099\nOther\n182,8 €/100 kg/net\n—\n0402\nMilk and cream, concentrated or containing added sugar or other sweetening matter\n040210\nIn powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %\nNot containing added sugar or other sweetening matter\n04021011\nIn immediate packings of a net content not exceeding 2,5 kg\n125,4 €/100 kg/net\n—\n04021019\nOther\n118,8 €/100 kg/net\n—\nOther\n04021091\nIn immediate packings of a net content not exceeding 2,5 kg\n1,19 €/kg + 27,5 €/100 kg/net\n—\n04021099\nOther\n1,19 €/kg + 21 €/100 kg/net\n—\nIn powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %\n040221\nNot containing added sugar or other sweetening matter\nOf a fat content, by weight, not exceeding 27 %\n04022111\nIn immediate packings of a net content not exceeding 2,5 kg\n135,7 €/100 kg/net\n—\n04022118\nOther\n130,4 €/100 kg/net\n—\nOf a fat content, by weight, exceeding 27 %\n04022191\nIn immediate packings of a net content not exceeding 2,5 kg\n167,2 €/100 kg/net\n—\n04022199\nOther\n161,9 €/100 kg/net\n—\n040229\nOther\nOf a fat content, by weight, not exceeding 27 %\n04022911\nSpecial milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %\n1,31 €/kg + 22 €/100 kg/net\n—\nOther\n04022915\nIn immediate packings of a net content not exceeding 2,5 kg\n1,31 €/kg + 22 €/100 kg/net\n—\n04022919\nOther\n1,31 €/kg + 16,8 €/100 kg/net\n—\nOf a fat content, by weight, exceeding 27 %\n04022991\nIn immediate packings of a net content not exceeding 2,5 kg\n1,62 €/kg + 22 €/100 kg/net\n—\n04022999\nOther\n1,62 €/kg + 16,8 €/100 kg/net\n—\nOther\n040291\nNot containing added sugar or other sweetening matter\n04029110\nOf a fat content, by weight, not exceeding 8 %\n34,7 €/100 kg/net\n—\n04029130\nOf a fat content, by weight, exceeding 8 % but not exceeding 10 %\n43,4 €/100 kg/net\n—\nOf a fat content, by weight, exceeding 10 % but not exceeding 45 %\n04029151\nIn immediate packings of a net content not exceeding 2,5 kg\n110 €/100 kg/net\n—\n04029159\nOther\n109,1 €/100 kg/net\n—\nOf a fat content, by weight, exceeding 45 %\n04029191\nIn immediate packings of a net content not exceeding 2,5 kg\n183,7 €/100 kg/net\n—\n04029199\nOther\n182,8 €/100 kg/net\n—\n040299\nOther\n04029910\nOf a fat content, by weight, not exceeding 9,5 %\n57,2 €/100 kg/net\n—\nOf a fat content, by weight, exceeding 9,5 % but not exceeding 45 %\n04029931\nIn immediate packings of a net content not exceeding 2,5 kg\n1,08 €/kg + 19,4 €/100 kg/net\n—\n04029939\nOther\n1,08 €/kg + 18,5 €/100 kg/net\n—\nOf a fat content, by weight, exceeding 45 %\n04029991\nIn immediate packings of a net content not exceeding 2,5 kg\n1,81 €/kg + 19,4 €/100 kg/net\n—\n04029999\nOther\n1,81 €/kg + 18,5 €/100 kg/net\n—\n0403\nButtermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa\n040310\nYogurt\nNot flavoured nor containing added fruit, nuts or cocoa\nNot containing added sugar or other sweetening matter, of a fat content, by weight\n04031011\nNot exceeding 3 %\n20,5 €/100 kg/net\n—\n04031013\nExceeding 3 % but not exceeding 6 %\n24,4 €/100 kg/net\n—\n04031019\nExceeding 6 %\n59,2 €/100 kg/net\n—\nOther, of a fat content, by weight\n04031031\nNot exceeding 3 %\n0,17 €/kg + 21,1 €/100 kg/net\n—\n04031033\nExceeding 3 % but not exceeding 6 %\n0,20 €/kg + 21,1 €/100 kg/net\n—\n04031039\nExceeding 6 %\n0,54 €/kg + 21,1 €/100 kg/net\n—\nFlavoured or containing added fruit, nuts or cocoa\nIn powder, granules or other solid forms, of a milkfat content, by weight\n04031051\nNot exceeding 1,5 %\n8,3 + 95 €/100 kg/net\n—\n04031053\nExceeding 1,5 % but not exceeding 27 %\n8,3 + 130,4 €/100 kg/net\n—\n04031059\nExceeding 27 %\n8,3 + 168,8 €/100 kg/net\n—\nOther, of a milkfat content, by weight\n04031091\nNot exceeding 3 %\n8,3 + 12,4 €/100 kg/net\n—\n04031093\nExceeding 3 % but not exceeding 6 %\n8,3 + 17,1 €/100 kg/net\n—\n04031099\nExceeding 6 %\n8,3 + 26,6 €/100 kg/net\n—\n040390\nOther\nNot flavoured nor containing added fruit, nuts or cocoa\nIn powder, granules or other solid forms\nNot containing added sugar or other sweetening matter, of a fat content, by weight\n04039011\nNot exceeding 1,5 %\n100,4 €/100 kg/net\n—\n04039013\nExceeding 1,5 % but not exceeding 27 %\n135,7 €/100 kg/net\n—\n04039019\nExceeding 27 %\n167,2 €/100 kg/net\n—\nOther, of a fat content, by weight\n04039031\nNot exceeding 1,5 %\n0,95 €/kg + 22 €/100 kg/net\n—\n04039033\nExceeding 1,5 % but not exceeding 27 %\n1,31 €/kg + 22 €/100 kg/net\n—\n04039039\nExceeding 27 %\n1,62 €/kg + 22 €/100 kg/net\n—\nOther\nNot containing added sugar or other sweetening matter, of a fat content, by weight\n04039051\nNot exceeding 3 %\n20,5 €/100 kg/net\n—\n04039053\nExceeding 3 % but not exceeding 6 %\n24,4 €/100 kg/net\n—\n04039059\nExceeding 6 %\n59,2 €/100 kg/net\n—\nOther, of a fat content, by weight\n04039061\nNot exceeding 3 %\n0,17 €/kg + 21,1 €/100 kg/net\n—\n04039063\nExceeding 3 % but not exceeding 6 %\n0,20 €/kg + 21,1 €/100 kg/net\n—\n04039069\nExceeding 6 %\n0,54 €/kg + 21,1 €/100 kg/net\n—\nFlavoured or containing added fruit, nuts or cocoa\nIn powder, granules or other solid forms, of a milkfat content, by weight\n04039071\nNot exceeding 1,5 %\n8,3 + 95 €/100 kg/net\n—\n04039073\nExceeding 1,5 % but not exceeding 27 %\n8,3 + 130,4 €/100 kg/net\n—\n04039079\nExceeding 27 %\n8,3 + 168,8 €/100 kg/net\n—\nOther, of a milkfat content, by weight\n04039091\nNot exceeding 3 %\n8,3 + 12,4 €/100 kg/net\n—\n04039093\nExceeding 3 % but not exceeding 6 %\n8,3 + 17,1 €/100 kg/net\n—\n04039099\nExceeding 6 %\n8,3 + 26,6 €/100 kg/net\n—\n0404\nWhey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included\n040410\nWhey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter\nIn powder, granules or other solid forms\nNot containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight\nNot exceeding 15 %, and of a fat content, by weight\n04041002\nNot exceeding 1,5 %\n7 €/100 kg/net\n—\n04041004\nExceeding 1,5 % but not exceeding 27 %\n135,7 €/100 kg/net\n—\n04041006\nExceeding 27 %\n167,2 €/100 kg/net\n—\nExceeding 15 %, and of a fat content, by weight\n04041012\nNot exceeding 1,5 %\n100,4 €/100 kg/net\n—\n04041014\nExceeding 1,5 % but not exceeding 27 %\n135,7 €/100 kg/net\n—\n04041016\nExceeding 27 %\n167,2 €/100 kg/net\n—\nOther, of a protein content (nitrogen content × 6,38), by weight\nNot exceeding 15 %, and of a fat content, by weight\n04041026\nNot exceeding 1,5 %\n0,07 €/kg/net + 16,8 €/100 kg/net\n—\n04041028\nExceeding 1,5 % but not exceeding 27 %\n1,31 €/kg/net + 22 €/100 kg/net\n—\n04041032\nExceeding 27 %\n1,62 €/kg/net + 22 €/100 kg/net\n—\nExceeding 15 %, and of a fat content, by weight\n04041034\nNot exceeding 1,5 %\n0,95 €/kg/net + 22 €/100 kg/net\n—\n04041036\nExceeding 1,5 % but not exceeding 27 %\n1,31 €/kg/net + 22 €/100 kg/net\n—\n04041038\nExceeding 27 %\n1,62 €/kg/net + 22 €/100 kg/net\n—\nOther\nNot containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight\nNot exceeding 15 %, and of a fat content, by weight\n04041048\nNot exceeding 1,5 %\n0,07 €/kg/net\n—\n04041052\nExceeding 1,5 % but not exceeding 27 %\n135,7 €/100 kg/net\n—\n04041054\nExceeding 27 %\n167,2 €/100 kg/net\n—\nExceeding 15 %, and of a fat content, by weight\n04041056\nNot exceeding 1,5 %\n100,4 €/100 kg/net\n—\n04041058\nExceeding 1,5 % but not exceeding 27 %\n135,7 €/100 kg/net\n—\n04041062\nExceeding 27 %\n167,2 €/100 kg/net\n—\nOther, of a protein content (nitrogen content × 6,38), by weight\nNot exceeding 15 %, and of a fat content, by weight\n04041072\nNot exceeding 1,5 %\n0,07 €/kg/net + 16,8 €/100 kg/net\n—\n04041074\nExceeding 1,5 % but not exceeding 27 %\n1,31 €/kg/net + 22 €/100 kg/net\n—\n04041076\nExceeding 27 %\n1,62 €/kg/net + 22 €/100 kg/net\n—\nExceeding 15 %, and of a fat content, by weight\n04041078\nNot exceeding 1,5 %\n0,95 €/kg/net + 22 €/100 kg/net\n—\n04041082\nExceeding 1,5 % but not exceeding 27 %\n1,31 €/kg/net + 22 €/100 kg/net\n—\n04041084\nExceeding 27 %\n1,62 €/kg/net + 22 €/100 kg/net\n—\n040490\nOther\nNot containing added sugar or other sweetening matter, of a fat content, by weight\n04049021\nNot exceeding 1,5 %\n100,4 €/100 kg/net\n—\n04049023\nExceeding 1,5 % but not exceeding 27 %\n135,7 €/100 kg/net\n—\n04049029\nExceeding 27 %\n167,2 €/100 kg/net\n—\nOther, of a fat content, by weight\n04049081\nNot exceeding 1,5 %\n0,95 €/kg/net + 22 €/100 kg/net\n—\n04049083\nExceeding 1,5 % but not exceeding 27 %\n1,31 €/kg/net + 22 €/100 kg/net\n—\n04049089\nExceeding 27 %\n1,62 €/kg/net + 22 €/100 kg/net\n—\n0405\nButter and other fats and oils derived from milk; dairy spreads\n040510\nButter\nOf a fat content, by weight, not exceeding 85 %\nNatural butter\n04051011\nIn immediate packings of a net content not exceeding 1 kg\n189,6 €/100 kg/net\n—\n04051019\nOther\n189,6 €/100 kg/net\n—\n04051030\nRecombined butter\n189,6 €/100 kg/net\n—\n04051050\nWhey butter\n189,6 €/100 kg/net\n—\n04051090\nOther\n231,3 €/100 kg/net\n—\n040520\nDairy spreads\n04052010\nOf a fat content, by weight, of 39 % or more but less than 60 %\n9 + EA\n—\n04052030\nOf a fat content, by weight, of 60 % or more but not exceeding 75 %\n9 + EA\n—\n04052090\nOf a fat content, by weight, of more than 75 % but less than 80 %\n189,6 €/100 kg/net\n—\n040590\nOther\n04059010\nOf a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %\n231,3 €/100 kg/net\n—\n04059090\nOther\n231,3 €/100 kg/net\n—\n0406\nCheese and curd\n040610\nFresh (unripened or uncured) cheese, including whey cheese, and curd\nOf a fat content, by weight, not exceeding 40 %\n04061030\nMozzarella, whether or not in a liquid\n185,2 €/100 kg/net\n—\n04061050\nOther\n185,2 €/100 kg/net\n—\n04061080\nOther\n221,2 €/100 kg/net\n—\n04062000\nGrated or powdered cheese, of all kinds\n188,2 €/100 kg/net\n—\n040630\nProcessed cheese, not grated or powdered\n04063010\nIn the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter not exceeding 56 %\n144,9 €/100 kg/net\n—\nOther\nOf a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter\n04063031\nNot exceeding 48 %\n139,1 €/100 kg/net\n—\n04063039\nExceeding 48 %\n144,9 €/100 kg/net\n—\n04063090\nOf a fat content, by weight, exceeding 36 %\n215 €/100 kg/net\n—\n040640\nBlue-veined cheese and other cheese containing veins produced by Penicillium roqueforti\n04064010\nRoquefort\n140,9 €/100 kg/net\n—\n04064050\nGorgonzola\n140,9 €/100 kg/net\n—\n04064090\nOther\n140,9 €/100 kg/net\n—\n040690\nOther cheese\n04069001\nFor processing\n167,1 €/100 kg/net\n—\nOther\n04069013\nEmmentaler\n171,7 €/100 kg/net\n—\n04069015\nGruyère, Sbrinz\n171,7 €/100 kg/net\n—\n04069017\nBergkäse, Appenzell\n171,7 €/100 kg/net\n—\n04069018\nFromage fribourgeois, Vacherin Mont d'Or and Tête de Moine\n171,7 €/100 kg/net\n—\n04069021\nCheddar\n167,1 €/100 kg/net\n—\n04069023\nEdam\n151 €/100 kg/net\n—\n04069025\nTilsit\n151 €/100 kg/net\n—\n04069029\nKashkaval\n151 €/100 kg/net\n—\n04069032\nFeta\n151 €/100 kg/net\n—\n04069035\nKefalo-Tyri\n151 €/100 kg/net\n—\n04069037\nFinlandia\n151 €/100 kg/net\n—\n04069039\nJarlsberg\n151 €/100 kg/net\n—\nOther\n04069050\nCheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles\n151 €/100 kg/net\n—\nOther\nOf a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter\nNot exceeding 47 %\n04069061\nGrana Padano, Parmigiano Reggiano\n188,2 €/100 kg/net\n—\n04069063\nFiore Sardo, Pecorino\n188,2 €/100 kg/net\n—\n04069069\nOther\n188,2 €/100 kg/net\n—\nExceeding 47 % but not exceeding 72 %\n04069073\nProvolone\n151 €/100 kg/net\n—\n04069074\nMaasdam\n151 €/100 kg/net\n—\n04069075\nAsiago, Caciocavallo, Montasio, Ragusano\n151 €/100 kg/net\n—\n04069076\nDanbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø\n151 €/100 kg/net\n—\n04069078\nGouda\n151 €/100 kg/net\n—\n04069079\nEsrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio\n151 €/100 kg/net\n—\n04069081\nCantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey\n151 €/100 kg/net\n—\n04069082\nCamembert\n151 €/100 kg/net\n—\n04069084\nBrie\n151 €/100 kg/net\n—\n04069085\nKefalograviera, Kasseri\n151 €/100 kg/net\n—\nOther cheese, of a water content, by weight, in the non-fatty matter\n04069086\nExceeding 47 % but not exceeding 52 %\n151 €/100 kg/net\n—\n04069089\nExceeding 52 % but not exceeding 62 %\n151 €/100 kg/net\n—\n04069092\nExceeding 62 % but not exceeding 72 %\n151 €/100 kg/net\n—\n04069093\nExceeding 72 %\n185,2 €/100 kg/net\n—\n04069099\nOther\n221,2 €/100 kg/net\n—\n0407\nBirds' eggs, in shell, fresh, preserved or cooked\nFertilised eggs for incubation\n04071100\nOf fowls of the species Gallus domesticus\n35 €/1 000 p/st\np/st\n040719\nOther\nOf poultry, other than of fowls of the species Gallus domesticus\n04071911\nOf turkeys or geese\n105 €/1 000 p/st\np/st\n04071919\nOther\n35 €/1 000 p/st\np/st\n04071990\nOther\n7,7\np/st\nOther fresh eggs\n04072100\nOf fowls of the species Gallus domesticus\n30,4 €/100 kg/net\n1 000 p/st\n040729\nOther\n04072910\nOf poultry, other than of fowls of the species Gallus domesticus\n30,4 €/100 kg/net\n1 000 p/st\n04072990\nOther\n7,7\np/st\n040790\nOther\n04079010\nOf poultry\n30,4 €/100 kg/net\n1 000 p/st\n04079090\nOther\n7,7\np/st\n0408\nBirds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter\nEgg yolks\n040811\nDried\n04081120\nUnfit for human consumption\nFree\n—\n04081180\nOther\n142,3 €/100 kg/net\n—\n040819\nOther\n04081920\nUnfit for human consumption\nFree\n—\nOther\n04081981\nLiquid\n62 €/100 kg/net\n—\n04081989\nOther, including frozen\n66,3 €/100 kg/net\n—\nOther\n040891\nDried\n04089120\nUnfit for human consumption\nFree\n—\n04089180\nOther\n137,4 €/100 kg/net\n—\n040899\nOther\n04089920\nUnfit for human consumption\nFree\n—\n04089980\nOther\n35,3 €/100 kg/net\n—\n04090000\nNatural honey\n17,3\n—\n04100000\nEdible products of animal origin, not elsewhere specified or included\n7,7\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "WTO tariff quota."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The duty on 100 kg of product is equal to the sum of the following: (a) the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and (b) the other amount indicated."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The duty on 100 kg of product is equal to the amount per kilogram shown, multiplied by the weight of the dry lactic matter contained in 100 kg of product."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The duty on 100 kg of product is equal to the sum of the following: (a) the amount per kilogram shown, multiplied by the weight of dry lactic matter contained in 100 kg of product; and (b) the other amount indicated."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "See Annex 1."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 4 of Commission Regulation (EC) No 2535/2001 (OJ L 341, 22.12.2001, p. 29); see also Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 75(2) and (3) and Article 230 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671))."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1821/annex/I/part/TWO/division/1/section/I/chapter/4",
    "retrieved_at": "2026-11-01T14:45:27.406014+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}