ASYCUDAWorld Portal - Online Tariff

Section 01

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMALORIGIN, NOT ELSEWHERE SPECITIED OR INCLUDED

04 00: DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL
04 01: MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER
04 02: MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING
04 03: SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT,
04 04: WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT
04 05: BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS.
04 06: CHEESE AND CURD.
04 08: OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER.
04 09: NATURAL HONEY.
04 10: EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED.

Chapter 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. 4. This Chapter does not cover: (a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02) ; or (b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 3504.00.00). Subheading Notes. 1. For the purposes of subheading 0404.10.00, the expression "modified whey" means products consisting of whey constituents, that is , whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 2. For the purposes of subheading 0405.10.00 the term "butter" does not include dehydrated butter or ghee (subheading 0405.90.00).