HS 0404 · Dairy, eggs and honey
Whey
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU has left Mercosur whey out of its tariff cuts, so the full duty stays; Brazil has left EU whey out of its tariff cuts, so the full duty stays.
Rates at a glance
Into the EU from Mercosur
30 tariff linesPreferential duty 2026
0%
plus specific duties on 30 lines
Duty-free on all phased lines by
No phase-out
Agreement base rate
0%
plus specific duties on 30 lines
Applied MFN rate today
0%
Into Brazil from the EU
2 tariff linesPreferential duty 2026
12.6–28%
Duty-free on all phased lines by
No phase-out
Agreement base rate
14–28%
Applied MFN rate today
12.6–28%
Work out the duty on your shipment
Opens the calculator with heading 0404 and the corridor filled in.
About this product
Whey is excluded from tariff cuts on both sides. That makes it one of the few dairy headings where neither the EU nor Mercosur gives a preference. Whey used inside other products can still benefit if the final product qualifies under its own heading.
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
Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.
Into Brazil from the EU
Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.
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× 30
EU → Mercosur
- E× 2
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 | 14–28% | 12.6–28% | 12.6–28% | – | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 14–28% | 12.6–28% | 12.6–28% | – | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 14–20% | 12.6–20% | 12.6–20% | – | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 14% | 12.6–14% | 12.6–14% | – | 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 |
|---|---|---|---|---|---|---|
| 0404 10 02 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 %by weight and a fat content, by weight, of ≤ 1,5% | E | 7.00 EUR/100 kg/net | 7.00 EUR/100 kg/net | 7.00 EUR/100 kg/net | 7.00 EUR/100 kg/net |
| 0404 10 04 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 %by weight and a fat content, by weight, of > 1,5 and ≤ 27% | 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 |
| 0404 10 06 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 %by weight and a fat content, by weight, of > 27% | 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 |
| 0404 10 12 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 %by weight and a fat content, by weight, of ≤ 1,5% | 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 |
| 0404 10 14 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 %by weight and a fat content, by weight, of > 1,5 %and ≤ 27% | 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 |
| 0404 10 16 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 %by weight and a fat content, by weight, of > 27% | 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 |
| 0404 10 26 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 %by weight and a fat content, by weight, of ≤ 1,5% | E | 0.07 EUR/kg/net + 16.80 EUR/100 kg/net | 0.07 EUR/kg/net (KGMP) + 16.80 EUR/100 kg/net | 0.07 EUR/kg/net (KGMP) + 16.80 EUR/100 kg/net | 0.07 EUR/kg/net (KGMP) + 16.80 EUR/100 kg/net |
| 0404 10 28 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 %by weight and a fat content, by weight, of > 1,5 %and ≤ 27% | E | 1.31 EUR/kg/net + 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 |
| 0404 10 32 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 %by weight and a fat content, by weight, of > 27% | E | 1.62 EUR/kg/net + 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 |
| 0404 10 34 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 %by weight and a fat content, by weight, of ≤ 1,5% | E | 0.95 EUR/kg/net + 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 |
| 0404 10 36 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 %by weight and a fat content, by weight, of > 1,5 %and ≤ 27% | E | 1.31 EUR/kg/net + 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 |
| 0404 10 38 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 %by weight and a fat content, by weight, of > 27% | E | 1.62 EUR/kg/net + 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 |
| 0404 10 48 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 %and of a fat content, by weight, of ≤ 1,5 %(excl. in powder, granules or other solid forms) | E | 0.07 EUR/kg/net | 0.07 EUR/kg/net (KGMT) | 0.07 EUR/kg/net (KGMT) | 0.07 EUR/kg/net (KGMT) |
| 0404 10 52 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 %and of a fat content, by weight, of > 1,5 %and ≤ 27 %(excl. in powder, granule or other solid forms) | 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 |
| 0404 10 54 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 %and of a fat content, by weight, of > 27 %(excl. in powder, granules or other solid forms) | 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 |
| 0404 10 56 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 %and of a fat content, by weight, of ≤ 1,5 %(excl. in powder, granules or other solid forms) | 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 |
| 0404 10 58 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 %and of a fat content, by weight, of > 1,5 %and ≤ 27 %(excl. in powder, granules or other solid forms) | 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 |
| 0404 10 62 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 %and of a fat content, by weight, of > 27 %(excl. in powder, granules or other solid forms) | 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 |
| 0404 10 72 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 %and of a fat content, by weight, of ≤ 1,5 %(excl. in powder, granules or other solid forms) | E | 0.07 EUR/kg/net + 16.80 EUR/100 kg/net | 0.07 EUR/kg/net (KGMT) + 16.80 EUR/100 kg/net | 0.07 EUR/kg/net (KGMT) + 16.80 EUR/100 kg/net | 0.07 EUR/kg/net (KGMT) + 16.80 EUR/100 kg/net |
| 0404 10 74 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 %and of a fat content, by weight, of > 1,5 %and ≤ 27 %(excl. in powder, granules or other solid forms) | E | 1.31 EUR/kg/net + 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 |
| 0404 10 76 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 %and of a fat content, by weight, of > 27 %(excl. in powder, granules or other solid forms) | E | 1.62 EUR/kg/net + 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 |
| 0404 10 78 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 %and of a fat content, by weight, of ≤ 1,5 %(excl. in powder, granules or other solid forms) | E | 0.95 EUR/kg/net + 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 |
| 0404 10 82 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 %and of a fat content, by weight, of > 1,5 %and ≤ 27 %(excl. in powder, granules or other solid forms) | E | 1.31 EUR/kg/net + 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 |
| 0404 10 84 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 %and of a fat content, by weight, of > 27 %(excl. in powder, granules or other solid forms) | E | 1.62 EUR/kg/net + 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 |
| 0404 90 21 | Products consisting of natural milk constituents, not containing added sugar or other sweetening matter, of a fat content, by weight, of ≤ 1,5 %, n.e.s. | 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 |
| 0404 90 23 | Products consisting of natural milk constituents, not containing added sugar or other sweetening matter, of a fat content, by weight, of > 1,5 %but ≤ 27 %, n.e.s. | 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 |
| 0404 90 29 | Products consisting of natural milk constituents, not containing added sugar or other sweetening matter, of a fat content, by weight, of > 27 %, n.e.s. | 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 |
| 0404 90 81 | Products consisting of natural milk constituents, with added sugar or other sweetening matter, of a fat content, by weight, of ≤ 1,5 %, n.e.s. | E | 0.95 EUR/kg/net + 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 |
| 0404 90 83 | Products consisting of natural milk constituents, with added sugar or other sweetening matter, of a fat content, by weight, of > 1,5 %but ≤ 27 %, n.e.s. | E | 1.31 EUR/kg/net + 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 |
| 0404 90 89 | Products consisting of natural milk constituents, with added sugar or other sweetening matter, of a fat content, by weight, of > 27 %, n.e.s. | E | 1.62 EUR/kg/net + 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 |
Into Brazil from the EU: 2 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0404 10 00 | Whey and modified whey, whether or not concentrated added sugar | E | 28% | 28% | 28% | 28% |
| 0404 90 00 | Other products consisting of milk, whether or not sweetened, etc. | E | 14% | 12.6% | 12.6% | 12.6% |
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.