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EAEU HS code

0403 90 110 0 — Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, unsweetened, with a fat content by weight of <= 1.5% (excl. yogurt, flavoured or with added fruit, nuts or cocoa)

Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, unsweetened, with a fat content by weight of <= 1.5% (excl. yogurt, flavoured or with added fruit, nuts or cocoa)

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Duty rate
15%, but not less than EUR 0.18/kg

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
Not applicable
Requirements and measures
10

None: dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

Section I. Live animals; animal products

  1. 04Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
  2. 0403Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa
  3. 0403 90Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa (excl. yogurt)
  4. 0403 90 11Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, unsweetened, with a fat content by weight of <= 1.5% (excl. yogurt, flavoured or with added fruit, nuts or cocoa)
  5. 0403 90 110 0you are here

Explanatory notes to heading 0403 2 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

0403 Buttermilk, curdled milk and cream, yogurt, 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: 0403 10 – Yogurt 0403 90 – Other

This heading covers buttermilk and all fermented or acidified milk and cream products, as well as curdled milk and cream, yogurt and kephir. The products of this heading may be in liquid, paste or solid (e.g., frozen) form, and may be concentrated (e.g., evaporated, or in blocks, powder or granules) or preserved. Fermented milk of this heading may consist of milk powder of heading 04 02 containing small quantities of added lactic ferments, for use in prepared meat products or as an additive to animal feed. Acidified milk of this heading may consist of milk powder of heading 0402 containing small quantities of added acids (including lemon juice) in crystalline form, so as to obtain curdled milk when reconstituted with water. In addition to the additives mentioned in the General Explanatory Note to this Chapter, the products of this heading may also contain added sugar or other sweetening matter, flavouring, fruit (including pulp and jams), nuts or cocoa.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 04 — Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 10 items

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3. For the purposes of heading 0405:

(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.

4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 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.

5. This chapter does not cover:

(a) non-living insects, unfit for human consumption (heading 0511);

(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);

(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or

(d) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

6. For the purposes of heading 0410, the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. For the purposes of subheading 0404 10, 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, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).

Additional note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 0408 11 and 0408 19, the term “other-preserved” also applies to egg yolks with a small amount of salt (usually less than 12 wt.%) or with a small amount of chemicals added for preservation purposes, where both of the following conditions are met:

(i) the products retain the character of egg yolks of subheadings 0408 11 and 0408 19;

(ii) salt or chemicals are not used in greater quantities than is necessary for conservation purposes.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Subheadings 0404 10 120 1 and 0404 10 160 1 include whey and modified milk whey for which a tariff quota is fixed, subject to a licence issued by the competent authority.

What import requires

Russian bans and restrictions

May apply

Whether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line

  • из 0401**, из 0402**, из 0403**, из 0404**, из 0405**, 0406Into RussiaProhibited

    Сельскохозяйственная продукция, сырьё и продовольствие

    Молоко и молочная продукция (за исключением специализированного безлактозного молока, специализированной безлактозной молочной продукции для диетического лечебного питания и диетического профилактического питания, сыворотки молочной деминерализованной сухой с уровнем деминерализации 90 процентов)

    Countries: США, страны ЕС, Канада, Австралия, Норвегия, Украина, Албания, Черногория, Исландия, Лихтенштейн, Великобритания, Новая Зеландия

    Указ Президента РФ от 06.08.2014 № 560 (продлён указом от 17.09.2026 № 665); Постановление Правительства РФ от 07.08.2014 № 778 — until Dec 31, 2028

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 04
    Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

  • Veterinary control (supervision)

    Пахта, свернувшиеся молоко и сливки, йогурт, кефир и прочие ферментированные или сквашенные молоко и сливки, сгущенные или несгущенные, с добавлением или без добавления сахара или других подслащивающих веществ, с вкусо-ароматическими добавками или без них, с добавлением или без добавления фруктов, орехов или какао*

    Such goods need a veterinary certificate, and the manufacturing plant must be on the register of third-country establishments. Check the supplier in the register →

    Решение Коллегии Евразийской экономической комиссии от 20.01.2020 № 13

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 027/2012
    • Пахта, свернувшиеся молоко и сливки, йогурт, кефир и прочие ферментированные или сквашенные молоко и сливки, сгущенные или несгущенные, с добавлением или без добавления сахара или других подслащивающих веществ, со вкусо-ароматическими добавками или без них, с добавлением или без добавления фруктов, орехов или какао (представление декларации о соответствии не требуется) — state registration certificate (part of the heading)
    • Низколактозная и безлактозная продукция (продукция на основе коровьего молока или молока других продуктивных животных и (или) продукции переработки молока, в которой снижено содержание лактозы по сравнению с аналогичной пищевой продукцией) (представление декларации о соответствии не требуется) — state registration certificate (part of the heading)
    • Смеси молочные адаптированные стерилизованные, молоко и сливки стерилизованные неасептического розлива, творог (представление декларации о соответствии не требуется) — state registration certificate (part of the heading)
  • ТР ТС 033/2013Safety of milk and dairy products
    • Основы сухие молочные — declaration of conformity
    • Пахта, кисломолочные продукты (кроме творога и творожных изделий), йогурт, кефир, кумыс и сквашенные продукты (кроме творожных продуктов), сгущенные или несгущенные, с добавлением или без добавления сахара или других подслащивающих веществ, со вкусоароматическими добавками (немолочных компонентов) или без них, с добавлением или без добавления фруктов, ягод, орехов или какао — declaration of conformity
    • Кумысный продукт, мечниковская простокваша, простокваша, ряженка, сметана, кефирный продукт, продукты молокосодержащие и (или) сквашенные, в том числе йогуртный продукт, сметанный продукт — declaration of conformity
    • Продукт переработки молока: взбитый, восстановленный, концентрированный с сахаром, сгущенный, выпаренный или вымороженный, низколактозный, нормализованный, обезжиренный, обогащенный, рекомбинированный, сублимированный, сухой, термизированный, пастеризованный, стерилизованный, ультрапастеризованный или ультравысокотемпературнообработанный, с добавлением или без добавления сахара или других подслащивающих веществ — declaration of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 0403 90: certificates 0, declarations 9,745.

By technical regulation
ТР ТС 021/20119,692ТР ТС 033/20139,607ТР ТС 022/20119,558ТР ТС 029/20122,674ТР ТС 005/2011141
Schemes
3д7,7041д1,1466д8624д102д7The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «Надежные документы»Алматинский филиал АО «Национальный центр экспертизы и сертификации»ООО «АРТЛАБ»
Manufacturers outside the EAEU
Germany6Iran3Uzbekistan3China2France2Poland2

Manufacturers of these goods →Check a supplier’s document by its number →

Priority customs handling

The goods are on the perishable goods list. Matched by code 0403

Йогурт; пахта, свернувшиеся молоко и сливки, кефир и прочие ферментированные или сквашенные молоко и сливки, сгущенные или несгущенные, с добавлением или без добавления сахара или других подслащивающих веществ, со вкусо-ароматическими добавками или без них, с добавлением или без добавления фруктов, орехов или какао

Решение Совета ЕЭК от 17.10.2022 № 160

Tariff preferences

The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower

Developing countries75% of the common tariff rate
33 countries

Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia

Least developed countrieszero rate
46 countries

Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic

The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration. The rate is compound: work out the reduced rate from each of its parts.

Payments on import

Duty for this code: 15%, but not less than EUR 0.18/kg. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

Calculate the whole deal →Quick payment estimate →

The right code is in the HS code search.