Chapter 4
  DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
  Notes.
  1. The expression “milk” means full cream milk or partially or completely skimmed milk.
  2. For the purposes of heading 04.05:
  (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 04.06 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.
HS code Product description in English
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
040110 - Of a fat content, by weight, not exceeding 1 %:
04011010 - - In liquid form
04011090 - - Other
040120 - Of a fat content, by weight, exceeding 1 % but not exceeding 6 %:
04012010 - - In liquid form
04012090 - - Other
040140 - Of a fat content, by weight, exceeding 6 % but not exceeding 10 %:
04014010 - - Milk in liquid form
04014020 - - Milk in frozen form
04014090 - - Other
040150 - Of a fat content, by weight, exceeding 10 %:
04015010 - - In liquid form
04015090 - - Other
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter.
040210 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %:
  - - Not containing added sugar or other sweetening matter:
04021041 - - - In containers of a net weight of 20 kg or more
04021042 - - - In containers of a net weight of 2 kg or less
04021049 - - - Other
  - - Other:
04021091 - - - In containers of a net weight of 20 kg or more
04021092 - - - In containers of a net weight of 2 kg or less
04021099 - - - Other
  - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %:
040221 - - Not containing added sugar or other sweetening matter:
04022120 - - - In containers of a net weight of 20 kg or more
04022130 - - - In containers of a net weight of 2 kg or less
04022190 - - - Other
040229 - - Other:
04022920 - - - In containers of a net weight of 20 kg or more
04022930 - - - In containers of a net weight of 2 kg or less
04022990 - - - Other
  - Other:
04029100 - - Not containing added sugar or other sweetening matter
04029900 - - Other
0403 Buttermilk, 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.
040310 - Yogurt:
  - - In liquid form, whether or not condensed:
04031021 - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa
04031029 - - - Other
  - - Other:
04031091 - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa
04031099 - - - Other
040390 - Other:
04039010 - - Buttermilk
04039090 - - Other
0404 Whey, 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.
040410 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
04041010 - - In powder form
04041090 - - Other
04049000 - Other
0405 Butter and other fats and oils derived from milk; dairy spreads.
04051000 - Butter
04052000 - Dairy spreads
040590 - Other:
04059010 - - Anhydrous butterfat
04059020 - - Butteroil
04059030 - - Ghee
04059090 - - Other
0406 Cheese and curd.
040610 - Fresh (unripened or uncured) cheese, including whey cheese, and curd:
04061010 - - Fresh (unripened or uncured) cheese, including whey cheese
04061020 - - Curd
040620 - Grated or powdered cheese, of all kinds:
04062010 - - In packages of a gross weight exceeding 20 kg
04062090 - - Other
04063000 - Processed cheese, not grated or powdered
04064000 - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
04069000 - Other cheese
0407 Birds’ eggs, in shell, fresh, preserved or cooked.
  - Fertilised eggs for incubation:
040711 - - Of fowls of the species Gallus domesticus:
04071110 - - - For breeding
04071190 - - - Other
040719 - - Other:
  - - - Of ducks:
04071911 - - - - For breeding
04071919 - - - - Other
  - - - Other:
04071991 - - - - For breeding
04071999 - - - - Other
  - Other fresh eggs:
04072100 - - Of fowls of the species Gallus domesticus
040729 - - Other:
04072910 - - - Of ducks
04072990 - - - Other
040790 - Other:
04079010 - - Of fowls of the species Gallus domesticus
04079020 - - Of ducks
04079090 - - Other
0408 Birds’ 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.
  - Egg yolks:
04081100 - - Dried
04081900 - - Other
  - Other:
04089100 - - Dried
04089900 - - Other
04090000 Natural honey.
0410 Edible products of animal origin, not elsewhere specified or included.
04100010 - Birds' nests
04100090 - Other