HS 0403 · Dairy, eggs and honey
Yogurt and buttermilk
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU has left Mercosur yogurt and buttermilk out of its tariff cuts, so the full duty stays (6 lines are only partly cut); Brazil has left EU yogurt and buttermilk out of its tariff cuts, so the 14.4% duty stays (1 line is only partly cut).
Rates at a glance
Into the EU from Mercosur
30 tariff linesPreferential duty 2026
0–8.3%
plus specific duties on 30 lines
Duty-free on all phased lines by
No phase-out
Agreement base rate
0–8.3%
plus specific duties on 30 lines
Applied MFN rate today
0–8.3%
Into Brazil from the EU
2 tariff linesPreferential duty 2026
8–14.4%
Duty-free on all phased lines by
No phase-out
Agreement base rate
16%
Applied MFN rate today
14.4%
Work out the duty on your shipment
Opens the calculator with heading 0403 and the corridor filled in.
About this product
Most yogurt and fermented milk lines are excluded from the EU's tariff cuts, and the rest only get a partial cut, often on top of a milk-linked component we can't compute. Mercosur also excludes one line and gives only a partial cut on the other. It's one of the dairy headings where the agreement changes little.
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 | 4.1% | 0 / 30 |
| 2027 | 4.1% | 0 / 30 |
| 2028 | 4.1% | 0 / 30 |
| 2029 | 4.1% | 0 / 30 |
| 2030 | 4.1% | 0 / 30 |
30 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 | 8% | 0 / 2 |
| 2027 | 8% | 0 / 2 |
| 2028 | 8% | 0 / 2 |
| 2029 | 8% | 0 / 2 |
| 2030 | 8% | 0 / 2 |
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
- E× 18
- FP50%× 12
EU → Mercosur
- FP 50%× 1
- E× 1
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 | 16% | 14.4%1 line has no single published rate | 8–14.4% | – | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 16% | 16%1 line has no single published rate | 8–16% | – | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 16% | 16%1 line has no single published rate | 8–16% | – | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 16% | 16%1 line has no single published rate | 8–16% | – | 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: 30 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0403 10 11 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added sugar or other sweetening matter), of a fat content by weight ≤ 3,0% | FP50% | 20.50 EUR/100 kg/net | – | 10.25 EUR/100 kg/net | 10.25 EUR/100 kg/net |
| 0403 10 13 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added sugar or other sweetening matter), of a fat content by weight > 3,0 %but ≤ 6,0% | FP50% | 24.40 EUR/100 kg/net | – | 12.20 EUR/100 kg/net | 12.20 EUR/100 kg/net |
| 0403 10 19 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added sugar or other sweetening matter), of a fat content by weight > 6,0% | FP50% | 59.20 EUR/100 kg/net | – | 29.60 EUR/100 kg/net | 29.60 EUR/100 kg/net |
| 0403 10 31 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa, with added sugar or other sweetening matter), of a fat content by weight ≤ 3,0% | FP50% | 0.17 EUR/kg + 21.10 EUR/100 kg/net | – | 0.08 EUR/kg + 10.55 EUR/100 kg/net | 0.08 EUR/kg + 10.55 EUR/100 kg/net |
| 0403 10 33 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa), with added sugar or other sweetening matter, of a fat content by weight > 3,0 %but ≤ 6,0% | FP50% | 0.20 EUR/kg + 21.10 EUR/100 kg/net | – | 0.10 EUR/kg + 10.55 EUR/100 kg/net | 0.10 EUR/kg + 10.55 EUR/100 kg/net |
| 0403 10 39 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa), with added sugar or other sweetening matter, of a fat content, by weight, of > 6,0% | FP50% | 0.54 EUR/kg + 21.10 EUR/100 kg/net | – | 0.27 EUR/kg + 10.55 EUR/100 kg/net | 0.27 EUR/kg + 10.55 EUR/100 kg/net |
| 0403 10 51 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, in solid forms, of a milkfat content by weight of ≤ 1,5% | FP50% | 8.3% + 95.00 EUR/100 kg/net | – | 4.1% + 47.50 EUR/100 kg/net | 4.1% + 47.50 EUR/100 kg/net |
| 0403 10 53 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, in solid forms, of a milkfat content by weight of > 1,5 %but ≤ 27% | FP50% | 8.3% + 130.40 EUR/100 kg/net | – | 4.1% + 65.20 EUR/100 kg/net | 4.1% + 65.20 EUR/100 kg/net |
| 0403 10 59 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, in solid forms, of a milkfat content by weight of > 27% | FP50% | 8.3% + 168.80 EUR/100 kg/net | – | 4.1% + 84.40 EUR/100 kg/net | 4.1% + 84.40 EUR/100 kg/net |
| 0403 10 91 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, of a milkfat content by weight of ≤ 3 %(excl. in solid forms) | FP50% | 8.3% + 12.40 EUR/100 kg/net | – | 4.1% + 6.20 EUR/100 kg/net | 4.1% + 6.20 EUR/100 kg/net |
| 0403 10 93 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, of a milkfat content by weight of > 3 %but ≤ 6 %(excl. in solid forms) | FP50% | 8.3% + 17.10 EUR/100 kg/net | – | 4.1% + 8.55 EUR/100 kg/net | 4.1% + 8.55 EUR/100 kg/net |
| 0403 10 99 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, of a milkfat content by weight of > 6 %(excl. in solid forms) | FP50% | 8.3% + 26.60 EUR/100 kg/net | – | 4.1% + 13.30 EUR/100 kg/net | 4.1% + 13.30 EUR/100 kg/net |
| 0403 90 11 | 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) | E | 100.40 EUR/100 kg/net | 100.40 EUR/100 kg/net | 100.40 EUR/100 kg/net | 100.40 EUR/100 kg/net |
| 0403 90 13 | 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% but ≤ 27 %(excl. yogurt, flavoured or with added fruit, nuts or cocoa) | E | 135.70 EUR/100 kg/net | 135.70 EUR/100 kg/net | 135.70 EUR/100 kg/net | 135.70 EUR/100 kg/net |
| 0403 90 19 | 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 > 27% (excl. yogurt, flavoured or with added fruit, nuts or cocoa) | E | 167.20 EUR/100 kg/net | 167.20 EUR/100 kg/net | 167.20 EUR/100 kg/net | 167.20 EUR/100 kg/net |
| 0403 90 31 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, sweetened, with a fat content by weight of ≤ 1,5 %(excl. yogurt, flavoured or with added fruit, nuts or cocoa) | E | 0.95 EUR/kg + 22.00 EUR/100 kg/net | 0.95 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net | 0.95 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net | 0.95 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net |
| 0403 90 33 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, sweetened, with a fat content by weight of > 1,5% but ≤ 27 %(excl. yogurt, flavoured or with added fruit, nuts or cocoa) | E | 1.31 EUR/kg + 22.00 EUR/100 kg/net | 1.31 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net | 1.31 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net | 1.31 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net |
| 0403 90 39 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, sweetened, with a fat content by weight of > 27 %(excl. yogurt, flavoured or with added fruit, nuts or cocoa) | E | 1.62 EUR/kg + 22.00 EUR/100 kg/net | 1.62 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net | 1.62 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net | 1.62 EUR/kg/net (KGMP) + 22.00 EUR/100 kg/net |
| 0403 90 51 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, unsweetened, with a fat content by weight of ≤ 3 %(excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | E | 20.50 EUR/100 kg/net | 20.50 EUR/100 kg/net | 20.50 EUR/100 kg/net | 20.50 EUR/100 kg/net |
| 0403 90 53 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, unsweetened, with a fat content by weight of > 3 %but ≤ 6 %(excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | E | 24.40 EUR/100 kg/net | 24.40 EUR/100 kg/net | 24.40 EUR/100 kg/net | 24.40 EUR/100 kg/net |
| 0403 90 59 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, unsweetened, with a fat content by weight of > 6 %(excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | E | 59.20 EUR/100 kg/net | 59.20 EUR/100 kg/net | 59.20 EUR/100 kg/net | 59.20 EUR/100 kg/net |
| 0403 90 61 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, with a fat content by weight of ≤ 3 %(excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | E | 0.17 EUR/kg + 21.10 EUR/100 kg/net | 0.17 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net | 0.17 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net | 0.17 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net |
| 0403 90 63 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, with a fat content by weight of > 3 %but ≤ 6 %(excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | E | 0.20 EUR/kg + 21.10 EUR/100 kg/net | 0.20 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net | 0.20 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net | 0.20 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net |
| 0403 90 69 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, with a fat content by weight of > 6 %(excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | E | 0.54 EUR/kg + 21.10 EUR/100 kg/net | 0.54 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net | 0.54 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net | 0.54 EUR/kg/net (KGMP) + 21.10 EUR/100 kg/net |
| 0403 90 71 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of ≤ 1,5 %(excl. yogurt) | E | 8.3% + 95.00 EUR/100 kg/net | 8.3% + 95.00 EUR/100 kg/net | 8.3% + 95.00 EUR/100 kg/net | 8.3% + 95.00 EUR/100 kg/net |
| 0403 90 73 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of > 1,5 %but ≤ 27 %(excl. yogurt) | E | 8.3% + 130.40 EUR/100 kg/net | 8.3% + 130.40 EUR/100 kg/net | 8.3% + 130.40 EUR/100 kg/net | 8.3% + 130.40 EUR/100 kg/net |
| 0403 90 79 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of > 27 %(excl. yogurt) | E | 8.3% + 168.80 EUR/100 kg/net | 8.3% + 168.80 EUR/100 kg/net | 8.3% + 168.80 EUR/100 kg/net | 8.3% + 168.80 EUR/100 kg/net |
| 0403 90 91 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, with a fat content by weight of ≤ 3 %(excl. in solid forms and yogurt) | E | 8.3% + 12.40 EUR/100 kg/net | 8.3% + 12.40 EUR/100 kg/net | 8.3% + 12.40 EUR/100 kg/net | 8.3% + 12.40 EUR/100 kg/net |
| 0403 90 93 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, with a fat content by weight of > 3 %but ≤ 6% (excl. in solid forms and yogurt) | E | 8.3% + 17.10 EUR/100 kg/net | 8.3% + 17.10 EUR/100 kg/net | 8.3% + 17.10 EUR/100 kg/net | 8.3% + 17.10 EUR/100 kg/net |
| 0403 90 99 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, with a fat content by weight of > 6 %(excl. in solid forms and yogurt) | E | 8.3% + 26.60 EUR/100 kg/net | 8.3% + 26.60 EUR/100 kg/net | 8.3% + 26.60 EUR/100 kg/net | 8.3% + 26.60 EUR/100 kg/net |
Into Brazil from the EU: 2 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0403 10 00 | Yoghurt | FP 50% | 16% | – | 8% | 8% |
| 0403 90 00 | Buttermilk, curdled milk and cream, kephir, fermented, etc. | E | 16% | 14.4% | 14.4% | 14.4% |
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.