HS 0401 · Dairy, eggs and honey
Milk and cream
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur milk and cream, a specific duty today, reaches zero by 2036; Brazil's duty on EU milk and cream is up to 11.4% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
14 tariff linesPreferential duty 2026
0%
plus specific duties on 14 lines
Duty-free on all phased lines by
2036
Agreement base rate
0%
plus specific duties on 14 lines
Applied MFN rate today
0%
Into Brazil from the EU
10 tariff linesPreferential duty 2026
9.8–11.4%
Duty-free on all phased lines by
2036
Agreement base rate
12–14%
Applied MFN rate today
10.8–12.6%
Work out the duty on your shipment
Opens the calculator with heading 0401 and the corridor filled in.
About this product
Liquid milk and cream carry specific EU duties by weight, and the agreement phases them out over a long schedule. Mercosur removes its duty on European milk and cream over the same kind of period. Fresh milk doesn't travel far, so this heading matters more for cream and long-life products.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0% | 0 / 14 |
| 2027 | 0% | 0 / 14 |
| 2028 | 0% | 0 / 14 |
| 2029 | 0% | 0 / 14 |
| 2030 | 0% | 0 / 14 |
| 2031 | 0% | 0 / 14 |
| 2032 | 0% | 0 / 14 |
| 2033 | 0% | 0 / 14 |
| 2034 | 0% | 0 / 14 |
| 2035 | 0% | 0 / 14 |
| 2036 | 0% | 14 / 14 |
14 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 9.8–11.4% | 0 / 10 |
| 2027 | 8.8–10.3% | 0 / 10 |
| 2028 | 7.8–9.1% | 0 / 10 |
| 2029 | 6.8–8% | 0 / 10 |
| 2030 | 5.8–6.8% | 0 / 10 |
| 2031 | 4.9–5.7% | 0 / 10 |
| 2032 | 3.9–4.5% | 0 / 10 |
| 2033 | 2.9–3.4% | 0 / 10 |
| 2034 | 1.9–2.2% | 0 / 10 |
| 2035 | 0.9–1.1% | 0 / 10 |
| 2036 | 0% | 10 / 10 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 10× 14
EU → Mercosur
- 10× 10
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 12–14% | 10.8–12.6% | 9.8–11.4% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 12–14% | 10.8–12.6% | 9.8–11.4% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 12–14% | 10.8–12.6% | 9.8–11.4% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 12–14% | 10.8–12.6% | 9.8–11.4% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 14 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0401 10 10 | Milk and cream of a fat content by weight of ≤ 1 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 10 | 13.80 EUR/100 kg/net | 13.80 EUR/100 kg/net | 12.54 EUR/100 kg/net | Freefrom 2036 |
| 0401 10 90 | Milk and cream of a fat content by weight of ≤ 1 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 10 | 12.90 EUR/100 kg/net | 12.90 EUR/100 kg/net | 11.72 EUR/100 kg/net | Freefrom 2036 |
| 0401 20 11 | Milk and cream of a fat content by weight of ≤ 3 %but > 1 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 10 | 18.80 EUR/100 kg/net | 18.80 EUR/100 kg/net | 17.08 EUR/100 kg/net | Freefrom 2036 |
| 0401 20 19 | Milk and cream of a fat content by weight of ≤ 3 %but > 1 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 10 | 17.90 EUR/100 kg/net | 17.90 EUR/100 kg/net | 16.27 EUR/100 kg/net | Freefrom 2036 |
| 0401 20 91 | Milk and cream of a fat content by weight of > 3 %but ≤ 6 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 10 | 22.70 EUR/100 kg/net | 22.70 EUR/100 kg/net | 20.63 EUR/100 kg/net | Freefrom 2036 |
| 0401 20 99 | Milk and cream of a fat content by weight of > 3 %but ≤ 6 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 10 | 21.80 EUR/100 kg/net | 21.80 EUR/100 kg/net | 19.81 EUR/100 kg/net | Freefrom 2036 |
| 0401 40 10 | Milk and cream of a fat content by weight of > 6 %but ≤ 10 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 10 | 57.50 EUR/100 kg/net | 57.50 EUR/100 kg/net | 52.26 EUR/100 kg/net | Freefrom 2036 |
| 0401 40 90 | Milk and cream of a fat content by weight of > 6 %but ≤ 10 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 10 | 56.60 EUR/100 kg/net | 56.60 EUR/100 kg/net | 51.44 EUR/100 kg/net | Freefrom 2036 |
| 0401 50 11 | Milk and cream of a fat content by weight of ≤ 21 %but > 10 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 10 | 57.50 EUR/100 kg/net | 57.50 EUR/100 kg/net | 52.26 EUR/100 kg/net | Freefrom 2036 |
| 0401 50 19 | Milk and cream of a fat content by weight of ≤ 21 %but > 10 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 10 | 56.60 EUR/100 kg/net | 56.60 EUR/100 kg/net | 51.44 EUR/100 kg/net | Freefrom 2036 |
| 0401 50 31 | Milk and cream of a fat content by weight of > 21 %but ≤ 45 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 10 | 110.00 EUR/100 kg/net | 110.00 EUR/100 kg/net | 99.99 EUR/100 kg/net | Freefrom 2036 |
| 0401 50 39 | Milk and cream of a fat content by weight of > 21 %but ≤ 45 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 10 | 109.10 EUR/100 kg/net | 109.10 EUR/100 kg/net | 99.17 EUR/100 kg/net | Freefrom 2036 |
| 0401 50 91 | Milk and cream of a fat content by weight of > 45 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 10 | 183.70 EUR/100 kg/net | 183.70 EUR/100 kg/net | 166.98 EUR/100 kg/net | Freefrom 2036 |
| 0401 50 99 | Milk and cream of a fat content by weight of > 45 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 10 | 182.80 EUR/100 kg/net | 182.80 EUR/100 kg/net | 166.16 EUR/100 kg/net | Freefrom 2036 |
Into Brazil from the EU: 10 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0401 10 10 | Milk/cream fat content by weight ≤ 1% not concentrated no sugar | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 0401 10 90 | Other milk/cream fat content by weight ≤ 1 %not concentrated no sugar | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
| 0401 20 10 | Milk/cream fat content by weight exceeding 1 %but not 6 %not concentrated no sugar | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 0401 20 90 | Other milk/cream fat content by weight exceeding 1 %but not 6 %not concentrated no sugar | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
| 0401 40 10 | Milk with content, by weight, of fat 6 %<fat ≤ 10% | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
| 0401 40 21 | Milk cream uht, fat > 6º%, but ≤ 10 %of weight | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 0401 40 29 | Other milk cream, fat > 6º%, but < 10% of weight | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
| 0401 50 10 | Milk with content, by weight, of fat > 10% | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
| 0401 50 21 | Milk cream uht, fat material > 10 %of its weight | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 0401 50 29 | Other milk cream, fat > 10 %of its weight | 10 | 12% | 10.8% | 9.8% | Freefrom 2036 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.