CHAPTER 04

 NOTES

1.  The expression "milk" means full cream milk or partially or completely skimmed milk.

2.  Products obtained by the concentration of whey and with the addition of milk or milkfats are to be classified as
cheese in heading No. 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.

3.  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 No. 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 No. 35.02) or globulins (heading No. 35.04).

SUBHEADING NOTE.

1.  For the purpose of subheading No. 0404.10, the expression "modified whey" means products consisting of whey
constituents, ie 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.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

04.01

Milk and cream, not concentrated or sweetened

0401.1000.00

Milk and cream, not concentrated and sugarless of a fat content, by
weight,= < 1 %

20

5

0401.2000.00

Milk and cream, not concentrated and sugarless of a fat content, by
weight, >= 1 % < 6 %

20

5

0401.4000.00

Milk and cream, not concentrated and sugarlessof a fat content, by
weight, > 6 % <10 %

20

5

0401.5000.00

Milk and cream, not concentrated and sugarlessof a fat content, by
weight, <=10 %

20

5

04.02

Milk and cream, concentrated or sweetened

0402.1010.00

. containing sugar/sweetening matter; solid, <= 1.5 %fat content, >25 kg

5

5

0402.1021.00

.5 % fat content for pharmaceuticals

5

5

0402.1029.00

.5 % fat content not for pharmaceuticals

5

5

0402.2110.00

.5 %fat content,>25 kg

5

5

0402.2121.00

.5 % fat content for pharmaceuticals

5

5

0402.2129.00

.5 % fat content not for pharmaceuticals

5

5

0402.2910.00

.5 % fat content In packings >25 kg

5

5

0402.2921.00

.5 % fat content for phamaceuticals

5

5

0402.2929.00

.5 % fat content not for phamaceuticals

5

5

0402.9110.00

liquid milk/cream In packings of 25 kg or more

10

5

0402.9120.00

liquid milk/cream In packings of less than 25 kg

20

5

0402.9900.00

Other liquid milk containing sweetened

20

5

04.03

Buttermilk, curdled milk and cream, yogurt, etc

0403.1010.00

Plain Yogurt, not containing fruit or cocoa

35

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

04.03

Buttermilk, curdled milk and cream, yogurt, etc

0403.1020.00

Yogurt Containing fruit but not containing cocoa

35

5

0403.1030.00

Yogurt Containing cocoa but not containing fruit

35

5

0403.1090.00

.

35

5

0403.9011.00

Buttermilk; In powder form

5

5

0403.9019.00

Buttermil;, not in powdered form

5

5

0403.9091.00

Curdled milk and cream, kephir and other fermented or acidified milk (in
powder form)

5

5

0403.9099.00

Curdled milk and cream, kephir and other fermented or acidified milk (not
in powder)

20

5

04.04

Whey and other natural milk constituents, nes

0404.1000.00

.

5

5

0404.9000.00

.

5

5

04.05

Butter and other fats and oils derived from milk

0405.1000.00

Butter

20

5

0405.2000.00

Dairy spreads

20

5

0405.9010.00

Butterfat and butteroil

5

5

0405.9090.00

.

20

5

04.06

Cheese and curd

0406.1000.00

Fresh (unripened or uncured) cheese, including whey cheese and curd

20

5

0406.2000.00

Grated or powdered cheese, of all kinds

20

5

0406.3000.00

Processed cheese, not grated or powdered

20

5

0406.4000.00

-veined cheese and other cheese containing veins produced by Penicillium
roqueforti

20

5

0406.9000.00

curds

20

5

04.07

Birds' eggs, in shell, fresh, preserved or cooked

0407.1100.00

fetilised eggs of fowls of the species Gallus domesticus

5

5

0407.1900.00

fertilised eggs of birds excluding fowls of the species Gallus domesticus

5

5

0407.2100.00

Non fertilised eggs of of the species Gallus domesticus

35

5

0407.2900.00

Non fertilised eggs of birds excluding fowls of the species Gallus
domesticus

35

5

0407.9000.00

.

35

5

04.08

Birds' eggs, not in shell and egg yolks

0408.1100.00

Dried egg yolks

20

5

0408.1900.00

Egg yolks (not dried)

20

5

0408.9100.00

Non yolk part of eggs; Dried

20

5

0408.9900.00

. dried)

20

5

04.09

Natural honey

0409.0000.00

.

20

5

04.10

Edible products of animal origin, nes

0410.0000.00

.

20

5