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CHAPTER 4
Dairy produce; bird's eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Notes:

1. The expression "milk" means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading No. 04.05 :
 

(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.
 

3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics :
(a) a milkfat content, by weight of the dry matter, of 5 per cent or more;

(b) a dry matter content, by weight, of at least 70 per cent but not exceeding 85 per cent; and

(c) they are moulded or capable of being moulded.
 

4. This Chapter does not cover :
(a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading No. 17.02); or

(b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading No. 35.04).
 

Sub-heading Notes:

1. For the purposes of sub-heading No. 0404.10, the expression "modified whey" means products consisting of whey constituents, i.e. 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 sub-heading No. 0405.10, the term "butter" does not include dehydrated butter or ghee (sub-heading No. 0405.90) 

Heading
No. 
Sub-heading 
No. 
Description of article 
Rate of duty 
      Standard 
Preferential     Areas
(1)
(2)
(3)
(4)
(5)
04.01   Milk and cream, not concentrated nor containing added sugar or other sweetening matter     
  0401.10  - Of a fat content, by weight, not exceeding 1%. 
30% 
... 
  0401.20  - Of a fat content, by weight, exceeding 1% but not exceeding 6% 
30% 
... 
  0401.30  - Of a fat content, by weight, exceeding 6% 
30% 
... 
04.02    Milk and cream, concentrated or containing added sugar or other sweetening matter 
 
 
  0402.10  - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% 
60% 
... 
    - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%     
  0402.21  -- Not containing added sugar or other sweetening matter 
60% 
... 
  0402.29  -- Other 
30% 
... 
    -  Other:     
  0402.91  -- Not containing added sugar or other sweetening matter 
30% 
... 
  0402.99  -- Other 
30% 
... 
04.03   Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit nuts or cocoa     
  0403.10  - Yogurt 
30% 
... 
  0403.90  - Other 
30% 
... 
04.04   Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included     
  0404.10  - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 
30% 
... 
  0404.90  - Other 
30% 
... 
04.05   Butter and other fats and oils derived from milk; dairy spreads     
  0405.10  - Butter 
40% 
... 
  0405.20  - Dairy spreads 
30% 
... 
  0405.90  - Other 
30% 
... 
04.06    Cheese and curd     
  0406.10  - Fresh (unripened or uncured) cheese, including whey cheese and curd 
30% 
... 
  0406.20  - Grated or powdered cheese, of all kinds 
30% 
... 
  0406.30  - Processed cheese, not grated or powdered 
30% 
... 
  0406.40  - Blue-veined cheese 
30% 
... 
  0406.90  - Other cheese 
40% 
... 
04.07 0407.00  Birds' eggs, in shell, fresh, preserved or cooked 
30% 
... 
04.08   Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar Or other sweetening matter     
    -Egg yolks:    
  0408.11  -- Dried 
30% 
... 
  0408.19  -- Other 
30% 
... 
    - Other:    
  0408.91  -- Dried 
30% 
... 
  0408.99  -- Other 
30% 
... 
04.09 0409.00  Natural honey 
30% 
... 
04.10 0410.00  Edible products of animal origin, not elsewhere specified or included 
30% 
...