Code 0405 90 · Heading 0405

Milk fats, dehydrated butter and ghee — excluding natural, recombined and whey butter

This covers milk fats, dehydrated butter and ghee, but not natural butter, recombined butter or whey butter. At the next level, milk fats with a fat content of >= 99.3 weight percent and a water content of <= 0.5 weight percent are separated from the other products in this group.

For example

Dehydrated butter
Ghee

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See the official tariff text

Official tariff text

Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter)

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section I Live animals; animal products
Is it a live animal; meat or edible offal; a fish, crustacean, mollusc or other aquatic invertebrate; milk, a dairy product, bird egg, natural honey or another edible animal-origin product; or another product of animal origin?
✓
Step 2 · Chapter 04 Dairy produce; birds' eggs; natural honey; edible p… 4 of 5 chapters in section I
Is it milk or cream, whey or other natural milk constituents, butter or milk fat, cheese or curd, bird eggs, natural honey, or another named edible animal product?
✓
Step 3 · Heading 0405 Butter, incl. dehydrated butter and ghee, and other… 5 of 10 headings under chapter 04
Is it butter (excluding dehydrated butter and ghee), a spreadable milk fat product with a fat content of >= 39 weight percent but < 80 weight percent, or milk fat, dehydrated butter or ghee (excluding natural butter, recombined butter and whey butter)?
✓
Step 4 · Subheading 0405 90 Fats and oils derived from milk, and dehydrated but… 3 of 3 subheadings under heading 0405
Does the milk fat have a fat content of >= 99.3 weight percent and a water content of <= 0.5 weight percent?

Full 8-digit codes

Pick the description that best matches your product.

2 codes below this one

Compare the sibling codes

0405 10 Butter (excl. dehydrated butter and ghee) No rate on file
0405 20 Dairy spreads of a fat content, by weight, of >= 39% but < 80% 9.0%
0405 90 Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter) you are here No rate on file

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

04.05.9000

Other

Ordinary duty

25,19 NOK per kg

Goods of EU origin

The ordinary rate applies. Norway lists no separate rate for goods from the EU.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

All 2 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

193 GBP / 100 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 9, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 3 codes at this level

Previous code 0405 20

Dairy spreads of a fat content, by weight, of >= 39% but < 80%

you are here 0405 90

Fats and oils derived from milk, and dehydrated butter and ghee (excl…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.