HS code · 6-digit subheading
HS Code 0405.90 – Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)
HS code 0405.90 is the 6-digit subheading for dairy produce, fats and oils derived from milk (other than butter or dairy spreads). It is used for anhydrous milk fat, butter oil, concentrated butter, milk fat fractions and ghee.
What HS 0405.90 covers
This HS code encompasses various fats and oils derived from milk, excluding butter and dairy spreads, which fall under other specific codes. These products are crucial ingredients in the food industry, particularly for manufacturers of confectionery, baked goods, and processed foods, where they contribute to texture, flavor, and shelf life. International trade involves bulk shipments from major dairy-producing nations to food processing hubs worldwide. Importers are typically large food corporations or ingredient distributors, while exporters are dairy cooperatives and specialized fat processors. Key considerations in this trade include fat content, purity, and specific functional properties required by industrial buyers.
- Covers
- Anhydrous milk fat
- Butter oil
- Concentrated butter
- Milk fat fractions
- Ghee
- Clarified butterfat
- Butter concentrate
- Examples
- Kerrygold Ghee
- Anchor Butter Oil
- Fonterra Anhydrous Milk Fat
- various industrial milk fat products
Codes often confused with 0405.90
Common mistake. This code is distinct from 040510 (butter) and 040520 (dairy spreads) as it covers other forms of milk fat, often more concentrated or fractionated, not intended for direct spreadable use.
Top exporters and importers of HS code 040590, 2025
In 2025, the largest exporter of HS code 040590 in UN Comtrade data was New Zealand, with 38% of world exports; the largest importer in UN Comtrade data was Italy, with 11% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 New Zealand $1.3B 38% of world exports
- 2 Netherlands $752M 22% of world exports
- 3 Germany $231M 6.7% of world exports
World total: $3.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $381M 11% of world imports
- 2 France $303M 9.0% of world imports
- 3 Belgium $278M 8.2% of world imports
World total: $3.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 0405.90 2
Brazil splits HS 0405.90 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 0405.90.10 Butter oilÓleo butírico de manteiga (butter oil)
- 0405.90.90 Other fats and oils derived from milkOutras
All Brazil NCM codes in heading 04.05 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 0405.90
What is HS code 040590?
HS code 040590 is a 6-digit subheading in the Harmonized System that covers: Dairy produce; fats and oils derived from milk (other than butter or dairy spreads). This HS code encompasses various fats and oils derived from milk, excluding butter and dairy spreads, which fall under other specific codes. These products are crucial ingredients in the food industry, particularly for manufacturers of confectionery, baked goods, and processed foods, where they contribute to texture, flavor, and shelf life. International trade involves bulk shipments from major dairy-producing nations to food processing hubs worldwide. Importers are typically large food corporations or ingredient distributors, while exporters are dairy cooperatives and specialized fat processors. Key considerations in this trade include fat content, purity, and specific functional properties required by industrial buyers.
What products fall under HS code 040590?
Anhydrous milk fat, butter oil, concentrated butter, milk fat fractions, ghee, clarified butterfat, butter concentrate
What are common misclassifications for HS code 040590?
This code is distinct from 040510 (butter) and 040520 (dairy spreads) as it covers other forms of milk fat, often more concentrated or fractionated, not intended for direct spreadable use.
Which countries are the top exporters of goods under HS code 040590?
In 2025, the top exporters of HS code 040590 in UN Comtrade data were New Zealand ($1.3B, 38% of world exports), the Netherlands ($752M) and Germany ($231M). World exports came to about $3.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 040590?
In 2025, the top importers of HS code 040590 in UN Comtrade data were Italy ($381M, 11% of world imports), France ($303M) and Belgium ($278M). World imports came to about $3.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 040590 structured?
HS code 040590 is a 6-digit subheading under the Harmonized System. The first 2 digits (04) identify the chapter, digits 3-4 (05) identify the heading, and digits 5-6 (90) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 040590?
Brazil splits HS code 040590 into 2 NCM codes: 0405.90.10 (Butter oil), 0405.90.90 (Other fats and oils derived from milk). The first 6 digits of each match the HS code.