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04039063
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDYogurt; 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

Exceeding 3 % but not exceeding 6 %

Standard EU duty
0.2 EUR / kg/lactic matter + 21.1 EUR / 100 kg
VAT
5%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
28 docs
C644Y9297P017P55C084N853+22
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0.2 EUR / KGMP + 21.1 EUR / DTNR2204/99
Additional duties / sanctions
Applies toTypeRateConditionsRegulation
ERGA OMNES (excl. RU, BY)Additional dutiesSee notes2 condition(s)R1227/25
BYAdditional duties50%R1227/25
RUAdditional duties50%R1227/25
Preferences
AD 0%AL 0%BA 0%CA 0%CARI 0%CI 0%CL 0%CM 0%CO 0.1 EUR / kg/lactic matter + 16.8 EUR / 100 kgEBA 0%EC 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%GB 0%GE 0%GH 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%NZ 0.13 EUR / kg/lactic matter + 13.19 EUR / 100 kgPE 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%UA 0%VN 0%WS 0%XK 0%XS 0%ZA 0%
Notes
TM285The duty on 100 kg of product is equal to the sum of the following: a) the amount per kg shown, multiplied by the weight of lactic matter contained in 100 kg of product; and b) the other amount indicated.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
TM285The duty on 100 kg of product is equal to the sum of the following: a) the amount per kg shown, multiplied by the weight of lactic matter contained in 100 kg of product; and b) the other amount indicated.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
5

Binding Tariff Information

BTI classification examples

DEgold669/25-1

High-protein blueberry yogurt, chilled

fermentowane mlekoGRI 1GRI 6
DEgold251/23-1

Cherry yogurt with >6% milk fat

mleko fermentowane (jogurt)GRI 1GRI 6
ESgold25SOL813

Fermented milk drink with papaya-orange flavor

mleko fermentowaneGRI 1GRI 6
ESgold25SOL812

Fermented milk drink with strawberry-banana flavor

mleko fermentowaneGRI 1GRI 6
DEgold923/25-1

Pasteurized natural yogurt with sugar, 0.1% fat

mleko fermentowaneGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.