HS 0405 · Dairy, eggs and honey
Butter
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur butter is up to 8.1% plus specific duties today and reaches zero by 2036 (2 of 10 lines are excluded, an entry price or similar component still applies on 2 lines); Brazil has left EU butter out of its tariff cuts, so the 14.4% duty stays (1 line reaches zero by 2036, 1 line is only partly cut).
Rates at a glance
Into the EU from Mercosur
10 tariff linesPreferential duty 2026
0–8.1%
plus specific duties on 8 lines
Duty-free on all phased lines by
2036
Agreement base rate
0–9%
plus specific duties on 8 lines
Applied MFN rate today
0–9%
Into Brazil from the EU
4 tariff linesPreferential duty 2026
10–14.4%
Duty-free on all phased lines by
2036
Agreement base rate
16%
Applied MFN rate today
14.4%
Work out the duty on your shipment
Opens the calculator with heading 0405 and the corridor filled in.
About this product
Butter and dairy spreads get a mixed treatment in the EU: some lines are phased out, some only get a partial cut that we can't compute, and two are excluded. Mercosur excludes half its lines, phases one out and gives a partial cut on another. Check the exact line, because the heading mixes butter, dairy spreads and butter oil.
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 | 0–8.1% | 0 / 10 |
| 2027 | 0–7.3% | 0 / 10 |
| 2028 | 0–6.5% | 0 / 10 |
| 2029 | 0–5.7% | 0 / 10 |
| 2030 | 0–4.9% | 0 / 10 |
| 2031 | 0–4% | 0 / 10 |
| 2032 | 0–3.2% | 0 / 10 |
| 2033 | 0–2.4% | 0 / 10 |
| 2034 | 0–1.6% | 0 / 10 |
| 2035 | 0–0.8% | 0 / 10 |
| 2036 | 0% | 3 / 10 |
8 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 | 10–13% | 0 / 4 |
| 2027 | 10–11.7% | 0 / 4 |
| 2028 | 10–10.4% | 0 / 4 |
| 2029 | 9.1–10% | 0 / 4 |
| 2030 | 7.8–10% | 0 / 4 |
| 2031 | 6.5–10% | 0 / 4 |
| 2032 | 5.2–10% | 0 / 4 |
| 2033 | 3.9–10% | 0 / 4 |
| 2034 | 2.6–10% | 0 / 4 |
| 2035 | 1.3–10% | 0 / 4 |
| 2036 | 0–10% | 1 / 4 |
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
- FP30%× 5
- 10× 3
- E× 2
EU → Mercosur
- E× 2
- 10× 1
- FP 30%× 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% | 10–14.4% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 16% | 16% | 11.2–16% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 16% | 16% | 11.2–16% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 16% | 16% | 11.2–16% | 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: 10 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0405 10 11 | Natural butter of a fat content, by weight, of ≥ 80 %but ≤ 85 %, in immediate packings of a net content of ≤ 1 kg (excl. dehydrated butter and ghee) | FP30% | 189.60 EUR/100 kg/net | 189.60 EUR/100 kg/net | 132.72 EUR/100 kg/net | 132.72 EUR/100 kg/net |
| 0405 10 19 | Natural butter of a fat content, by weight, of ≥ 80 %but ≤ 85 %(excl. in immediate packings of a net content of ≤ 1 kg, and dehydrated butter and ghee) | FP30% | 189.60 EUR/100 kg/net | 189.60 EUR/100 kg/net | 132.72 EUR/100 kg/net | 132.72 EUR/100 kg/net |
| 0405 10 30 | Recombined butter of a fat content, by weight, of ≥ 80 %but ≤ 85 %(excl. dehydrated butter and ghee) | FP30% | 189.60 EUR/100 kg/net | 189.60 EUR/100 kg/net | 132.72 EUR/100 kg/net | 132.72 EUR/100 kg/net |
| 0405 10 50 | Whey butter of a fat content, by weight, of ≥ 80 %but ≤ 85 %(excl. dehydrated butter and ghee) | FP30% | 189.60 EUR/100 kg/net | 189.60 EUR/100 kg/net | 132.72 EUR/100 kg/net | 132.72 EUR/100 kg/net |
| 0405 10 90 | Butter of a fat content, by weight, of > 85 %but ≤ 95 %(excl. dehydrated butter and ghee) | FP30% | 231.30 EUR/100 kg/net | 231.30 EUR/100 kg/net | 161.91 EUR/100 kg/net | 161.91 EUR/100 kg/net |
| 0405 20 10 | Dairy spreads of a fat content, by weight, of ≥ 39 %but < 60% | 10 | 9% + EA | 9% + EA | 8.1% + EA | Freefrom 2036 |
| 0405 20 30 | Dairy spreads of a fat content, by weight, of ≥ 60 %but ≤ 75% | 10 | 9% + EA | 9% + EA | 8.1% + EA | Freefrom 2036 |
| 0405 20 90 | Dairy spreads of a fat content, by weight, of > 75 %but < 80% | 10 | 189.60 EUR/100 kg/net | 189.60 EUR/100 kg/net | 172.34 EUR/100 kg/net | Freefrom 2036 |
| 0405 90 10 | Fats and oils derived from milk, of a fat content, by weight, of ≥ 99,3 %and of a water content, by weight, of ≤ 0,5% | E | 231.30 EUR/100 kg/net | 231.30 EUR/100 kg/net | 231.30 EUR/100 kg/net | 231.30 EUR/100 kg/net |
| 0405 90 90 | Fats and oils derived from milk, dehydrated butter and ghee (excl. of a fat content, by weight, of ≥ 99,3 %and a water content, by weight, of ≤ 0,5 %, and natural butter, recombined butter and whey butter) | E | 231.30 EUR/100 kg/net | 231.30 EUR/100 kg/net | 231.30 EUR/100 kg/net | 231.30 EUR/100 kg/net |
Into Brazil from the EU: 4 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 0405 10 00 | Butter | FP 30% | 16% | 14.4% | 10% | 10% |
| 0405 20 00 | Dairy spreads derived from milk | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 0405 90 10 | Butter oil | E | 16% | 14.4% | 14.4% | 14.4% |
| 0405 90 90 | Other fats and oils derived from milk | E | 16% | 14.4% | 14.4% | 14.4% |
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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.