0405 10 900 0 — Butter of a fat content, by weight, of > 85% but <= 95% (excl. dehydrated butter and ghee)

0405 Butter and other fats and oils made from molka; milk pastes: 0405 10 – butter 0405 20 – milk pastes 0405 90 – other

This heading covers: (A) Butter. This heading covers natural butter, whey oil and recombined oil (fresh, salted or rancid, including canned butter). The oil must be obtained exclusively from milk, with a milk fat content of 80 wt.% or more, but not more than 95 wt.%, with a maximum dry (skimmed) milk residue content of 2 wt.% and a maximum water content of 16 wt.%. Butter does not contain added emulsifiers but may contain sodium chloride, food dyes, neutralizing salts and cultures of harmless lactic acid-producing bacteria (see note 2(a) to this chapter). Butter obtained from the milk of goats or sheep is also included in this heading. (B) Milk pastes. This includes milk pastes, i.e., water-in-oil emulsions capable of being smeared, containing milk fat as a single fat in the product in an amount of 39 wt.% or more but less than 80 wt.% (see note 2(b) to this chapter). Milky

46 pastes may contain optional additives, such as cultures of harmless lactic acid bacteria, vitamins, sodium chloride, sugars, gelatin, starch; food dyes; flavorings; emulsifiers; thickeners and preservatives. (C) Other fats and oils made from milk. This includes fats and oils made from milk (e.g. milk fat, butter fat and butteroil). Butteroil is a product obtained by extracting water and non-fat substances from oil or cream. In addition, this includes dehydrated oil and ghee (such as butter made entirely from the milk of buffaloes or cows) and products consisting of a mixture of butter and small quantities of herbs, spices, flavour additives, garlic, etc. (provided that they retain the properties of the products covered by this heading). This heading does not include fatty passes containing fats other than milk fats or containing less than 39 % by weight of milk fat (mainly heading 1517 or 2106).

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.