Product classification
HS code for Anhydrous milk fat: 0405.90
Dairy produce, fats and oils derived from milk (other than butter or dairy spreads).
Classification of anhydrous milk fat under HS 0405.90
Anhydrous milk fat (AMF) is classified under HS code 0405.90. Chapter 4 of the Harmonized System covers dairy produce, birds' eggs, natural honey, and edible products of animal origin. Heading 0405 is specifically for butter and other fats and oils derived from milk, as well as dairy spreads. While 0405.10 is reserved for standard butter (which contains water and milk solids), 0405.90 covers "Other" milk fats. Anhydrous milk fat is a product obtained by removing almost all water and non-fat solids from milk, cream, or butter through centrifugal separation and vacuum drying. It typically contains at least 99.8% milk fat and a maximum of 0.1% moisture. Because it lacks the water content and emulsion structure of standard butter, it is classified under this "Other" category. This subheading also includes products like ghee and butteroil, which share similar high-fat, low-moisture characteristics and are used extensively in food manufacturing and industrial baking.
- Covers
- Anhydrous milk fat (AMF)
- Ghee (clarified butter)
- Butteroil
- Dehydrated butterfat
- Also under 0405.90
- Kerrygold Ghee
- Anchor Butter Oil
- Fonterra Anhydrous Milk Fat
- various industrial milk fat products
Codes often confused with 0405.90
Common mistake. The most frequent misclassification is 0405.10, which is strictly for butter. Butter must have a milk-fat content of 80% or more but less than 95%. Since AMF exceeds 99%, it cannot be classified as butter. It is also sometimes confused with 2106.90 (food preparations), but as a pure dairy fat, it remains in Chapter 4.
Top exporters and importers of HS 040590 (the code used for anhydrous milk fat), 2025
In 2025, the largest exporter of HS 040590 (the code used for anhydrous milk fat) 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.
Figures cover everything classified under HS 040590, not only anhydrous milk fat.
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 anhydrous milk fat
Brazil splits HS 0405.90 into 2 NCM codes. Pick the one that matches your product:
- 0405.90.10Butter oil
- 0405.90.90Other fats and oils derived from milk
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about anhydrous milk fat
What is the HS code for Anhydrous milk fat?
The HS code for Anhydrous milk fat is 040590 (Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)). The HS code for anhydrous milk fat, ghee, and butteroil is 0405.90.
How do I classify Anhydrous milk fat for customs?
Anhydrous milk fat is classified under HS code 040590 — Dairy produce; fats and oils derived from milk (other than butter or dairy spreads). This is a 6-digit subheading level code.
How does AMF differ from butter in the HS system?
The primary difference is the fat content; butter (0405.10) contains significant water and solids-not-fat, whereas AMF (0405.90) is nearly 100% pure milk fat.
Which countries are the top exporters of anhydrous milk fat (HS 040590)?
In 2025, the top exporters of HS 040590 (the code used for anhydrous milk fat) 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 anhydrous milk fat (HS 040590)?
In 2025, the top importers of HS 040590 (the code used for anhydrous milk fat) 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.
Is the HS code for Anhydrous milk fat the same in all countries?
The base HS code 040590 for Anhydrous milk fat is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for anhydrous milk fat in Brazil?
Brazil splits HS 040590 into 2 NCM codes, so the right one for anhydrous milk fat depends on the product's details: 0405.90.10 (Butter oil), 0405.90.90 (Other fats and oils derived from milk).