HS 04.05

Heading

Butter and other fats and oils derived from milk; dairy spreads

HS Code 04.05 classifies "Butter and other fats and oils derived from milk, dairy spreads" under Section I (Live Animals; Animal Products). This heading-level code is used internationally for customs classification, tariff determination, and trade statistics.

Classification Details

HS Code04.05
DescriptionButter and other fats and oils derived from milk; dairy spreads
LevelHeading (4-digit)
SectionI — Live Animals; Animal Products
Chapter04

🇺🇸 US Import Duty

Average Duty Rate8%
Duty Range0-$1.541/kg
NotesDairy: complex mix of ad valorem and specific duties. Tariff-rate quotas apply
Free Trade AgreementsUSMCA: expanded quotas. EU: TRQ system

Rates are approximate and based on MFN (Most Favored Nation) tariffs. Actual rates may vary by specific product classification. Always verify with USITC for official rates.

Classification Guide

When classifying goods under HS 04.05, ensure the product matches the specific description. This is a heading-level code. For customs declaration, you may need the more specific 6-digit subheading. Check with your national customs authority for additional digits required.

Trade Context

Section I covers live animals and animal products, one of the oldest categories of international trade.

Regulatory Note

Many countries impose strict sanitary and phytosanitary (SPS) requirements on animal imports. USDA and EU health certificates are commonly required.

🇺🇸 US Import Document Checklist

Documents required when importing products under HS 04.05 into the United States.

Required for All Imports

☑Commercial InvoiceCBP
Detailed invoice from the seller showing product description, quantity, unit price, total value, and terms of sale (Incoterms).
☑Packing ListCBP
Itemized list of contents in each package, including weights, dimensions, and marks/numbers matching the shipping containers.
☑Bill of Lading (B/L) or Airway BillCarrier
Transport document issued by the carrier confirming receipt of goods for shipment. Acts as a contract of carriage and receipt.
☑CBP Entry Summary (Form 7501)CBP
The formal customs declaration filed with US Customs and Border Protection for all commercial imports.
☑Importer Security Filing (ISF/10+2)CBP
Must be filed at least 24 hours before ocean cargo is loaded. Required for all ocean shipments to the US.
☑Customs BondCBP
A financial guarantee ensuring payment of duties, taxes, and fees. Required for commercial shipments over $2,500.

Product-Specific Requirements

⚠️FDA Prior NoticeRequired

All food imports require electronic prior notice to FDA before arrival.

Agency: FDA

⚠️Milk Import Act PermitRequired

Required for importing milk, cream, and certain dairy products into the US.

Agency: FDA

📋Tariff-Rate Quota LicenseMay be required

Many dairy products are subject to TRQs. An import license may be needed for in-quota rates.

Agency: USDA/FAS

FTA Certificate of Origin (for preferential rates)

🤝USMCA Certificate of Origin — self-certification by importer, exporter, or producer. No prescribed format.
🤝Korea-US FTA Certificate of Origin — can be issued by importer, exporter, or producer.

This checklist is for general guidance only. Actual requirements may vary based on specific product, country of origin, and current regulations. Always consult with a licensed customs broker or the relevant agency for official requirements.

Sub-Classifications

0405.10Dairy produce; derived from milk, butterSubheading0405.20Dairy produce; dairy spreadsSubheading0405.90Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)Subheading

Related HS Codes

04.01Milk and cream; not concentrated, not containing added sugar0401.10Dairy produce; milk and cream, not concentrated, not contain0401.20Dairy produce; milk and cream, not concentrated, not contain0401.40Dairy produce; milk and cream, not concentrated, not contain0401.50Dairy produce; milk and cream, not concentrated, not contain04.02Milk and cream; concentrated or containing added sugar or ot0402.10Dairy produce; milk and cream, concentrated or containing ad0402.21Dairy produce; milk and cream, concentrated, not containing

Related Data

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Frequently Asked Questions

What is HS Code 04.05?
HS Code 04.05 classifies "Butter and other fats and oils derived from milk, dairy spreads" under Section I (Live Animals; Animal Products). This heading-level code is used internationally for customs classification, tariff determination, and trade statistics.
What products fall under HS 04.05?
HS Code 04.05 covers: Butter and other fats and oils derived from milk, dairy spreads. This is a broad category that includes more specific subcategories. Browse the child codes below for detailed product classifications.
How do I use HS Code 04.05 for customs?
When classifying goods under HS 04.05, ensure the product matches the specific description. This is a heading-level code. For customs declaration, you may need the more specific 6-digit subheading. Check with your national customs authority for additional digits required.
What are the trade regulations for Live Animals; Animal Products?
Many countries impose strict sanitary and phytosanitary (SPS) requirements on animal imports. USDA and EU health certificates are commonly required.
Is HS 04.05 the same in every country?
The first 6 digits of HS codes are standardized worldwide by the World Customs Organization (WCO). However, most countries add additional digits (8-10 total) for their national tariff schedules. Always verify the full code with your destination country's customs authority.
What is the US import duty for HS 04.05?
The average US import duty for products under HS 04.05 is approximately 8% (range: 0-$1.541/kg). USMCA: expanded quotas. EU: TRQ system Note: actual rates depend on the specific product classification and country of origin. Verify with USITC for official rates.
Can I get a lower tariff rate under a Free Trade Agreement?
USMCA: expanded quotas. EU: TRQ system. The US has FTAs with 20 countries including Canada, Mexico (USMCA), South Korea (KORUS), Australia, and others. To qualify for preferential rates, goods must meet rules of origin requirements and have proper documentation (e.g., Certificate of Origin).

Data verified March 2026 · Source: UN Comtrade & USITC

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