Yogurt; buttermilk, curdled milk and cream, 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

Heading 0403 covers yogurt, buttermilk, curdled milk and cream, kefir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, flavoured or containing added fruit, nuts or cocoa. These are popular consumer dairy products. Import of fermented dairy products into the EU is subject to duty rates from approximately 8% to over 20%, as well as specific duties. A veterinary health certificate is required and the production establishment must be approved. Products must meet EU standards for microbiological safety and labelling. Heading 0403 is part of Chapter 4 (live animals and animal products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 0403 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 0403 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Heading 0403 covers yogurt, buttermilk, curdled milk and cream, kefir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, flavoured or containing added fruit, nuts or cocoa. Import of fermented dairy products into the EU is subject to duty rates from approximately 8% to over 20%, as well as specific duties. A veterinary health certificate is required and the production establishment must be approved. Fermented dairy products require a veterinary health certificate and establishment approval by the EC. Products with added fruit or cocoa may be subject to different duty rates than unflavoured products. Microbiological testing confirming product safety is required. Labelling must comply with Regulation (EU) No 1169/2011, including allergen information (milk). When importing goods under heading 0403 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 0403 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 0403 covers yogurt, buttermilk, curdled milk, sour cream, kefir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, flavoured or with fruit. Key point: the product must be fermented. Common mistake: non-fermented flavoured milk goes to 0401 or 2202. Yogurt-based drinks with high juice content may fall under 2202. Non-fermented dairy desserts belong to heading 2106.