Product classification
HS code for Butter: 0405.10
Dairy produce, derived from milk, butter.
Classification of butter under HS 0405.10
Butter is classified under HS code 040510 due to its nature as a dairy product primarily derived from milk. Chapter 4 of the Harmonized System is dedicated to "Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included." Within this chapter, heading 0405 specifically covers "Butter and other fats and oils derived from milk; dairy spreads." Subheading 040510 precisely identifies "Butter," which is defined as having a milk fat content of 80% or more by weight. This classification is based on butter's composition and its traditional manufacturing process, which involves churning cream to separate butterfat from buttermilk. The explicit description in the HS nomenclature ensures accurate and consistent global trade classification for butter, facilitating customs procedures and statistical analysis for this widely traded commodity.
- Covers
- Anhydrous milk fat
- Ghee
- Recombined butter
- Whey butter
- Butter oil
- Also under 0405.10
- Kerrygold Pure Irish Butter
- Anchor Butter
- Lurpak Butter
- Land O'Lakes Butter
- President Butter
Codes often confused with 0405.10
Common mistake. 040520 (Dairy spreads): This code is designated for dairy spreads with a milk fat content of less than 80% but not less than 39%. Butter (040510) is distinguished by its higher milk fat content, typically 80% or more. Misclassification can occur if a product marketed as "butter" has a lower fat content, which would correctly place it under dairy spreads (040520). 040590 (Other fats and oils derived from milk): This code covers other fats and oils derived from milk that do not meet the specific definitions of butter or dairy spreads. While products like butter oil or anhydrous milk fat are closely related, they are often specifically included under 040510 if they meet the definition of butter or are considered forms of butter. However, highly processed milk fat products that deviate significantly from the standard butter definition might fall under 040590.
Top exporters and importers of HS 040510 (the code used for butter), 2025
In 2025, the largest exporter of HS 040510 (the code used for butter) in UN Comtrade data was New Zealand, with 19% of world exports; the largest importer in UN Comtrade data was France, with 16% 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 040510, not only butter.
Top exporters 2025 · share of world exports
- 1 New Zealand $2.2B 19% of world exports
- 2 Ireland $2.1B 18% of world exports
- 3 Netherlands $1.5B 13% of world exports
World total: $11.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 France $1.8B 16% of world imports
- 2 Netherlands $982M 8.7% of world imports
- 3 China $940M 8.4% of world imports
World total: $11.2B 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 code for butter
Brazil classifies butter under NCM 0405.10.00: HS 0405.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about butter
What is the HS code for Butter?
The HS code for Butter is 040510 (Dairy produce; derived from milk, butter). The HS code for butter is 040510. This code specifically covers butter with a milk fat content of 80% or more by weight, as defined within the Harmonized System.
How do I classify Butter for customs?
Butter is classified under HS code 040510 — Dairy produce; derived from milk, butter. This is a 6-digit subheading level code.
How is butter distinguished from other milk fats in HS classification?
Butter (040510) is distinguished by its specific composition, primarily a milk fat content of 80% or more, and its traditional manufacturing process. Other milk fats, such as dairy spreads (040520) or other fats and oils derived from milk (040590), have different fat percentages or processing methods that place them in separate subheadings, ensuring precise categorization.
Which countries are the top exporters of butter (HS 040510)?
In 2025, the top exporters of HS 040510 (the code used for butter) in UN Comtrade data were New Zealand ($2.2B, 19% of world exports), Ireland ($2.1B) and the Netherlands ($1.5B). World exports came to about $11.7B, 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 butter (HS 040510)?
In 2025, the top importers of HS 040510 (the code used for butter) in UN Comtrade data were France ($1.8B, 16% of world imports), the Netherlands ($982M) and China ($940M). World imports came to about $11.2B, 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 Butter the same in all countries?
The base HS code 040510 for Butter 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 butter in Brazil?
In Brazil, butter (HS 040510) is classified under NCM 0405.10.00.