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EU Combined Nomenclature CN2026

HS code 0405: Butter and other fats and oils derived

Heading 0405 of the EU Combined Nomenclature 2026, in chapter 04, with the official text of every 6-digit subheading and 8-digit CN code below it.

Official description

0405Butter and other fats and oils derived from milk; dairy spreads

Place in the nomenclature: 04 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included > 0405

Explanatory note (Eurostat)

Butter, incl. dehydrated butter and ghee, and other fats and oils derived from milk; dairy spreads

Subheadings (6 digits)
3
CN codes (8 digits)
10

Subheadings and CN codes in heading 0405

  • 0405 10Butter

    Explanatory note (Eurostat): Butter (excl. dehydrated butter and ghee)

    • 0405 10 11 Of a fat content, by weight, not exceeding 85 % | Natural butter | In immediate packings of a net content not exceeding 1 kg
    • 0405 10 19 Of a fat content, by weight, not exceeding 85 % | Natural butter | Other
    • 0405 10 30 Of a fat content, by weight, not exceeding 85 % | Recombined butter
    • 0405 10 50 Of a fat content, by weight, not exceeding 85 % | Whey butter
    • 0405 10 90 Other
  • 0405 20Dairy spreads

    Explanatory note (Eurostat): Dairy spreads of a fat content, by weight, of >= 39% but < 80%

    • 0405 20 10 Of a fat content, by weight, of 39 % or more but less than 60 %
    • 0405 20 30 Of a fat content, by weight, of 60 % or more but not exceeding 75 %
    • 0405 20 90 Of a fat content, by weight, of more than 75 % but less than 80 %
  • 0405 90Other

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

    • 0405 90 10 Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %
    • 0405 90 90 Other

The first 6 digits are the Harmonized System, shared worldwide: a US HTS code that starts with the same 6 digits sits under the same subheading. The last 2 digits are the EU's own CN split.

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Not a binding classification

These pages show the official texts for reference. They are not a binding classification: check the code with your customs broker, or ask your customs authority for Binding Tariff Information (BTI).

Source

Source: EU Combined Nomenclature 2026 (Commission Implementing Regulation (EU) 2025/1926), © European Union, https://eur-lex.europa.eu/. Reformatted by WISEPIM: indent dashes removed and parent lines joined. Only the Official Journal is authentic.