Product classification
HS code for Dairy spreads: 0405.20
Dairy produce, dairy spreads.
Classification of dairy spreads under HS 0405.20
Dairy spreads are classified under HS code 0405.20. Chapter 04 of the Harmonized System covers dairy produce, birds' eggs, natural honey, and edible products of animal origin. Heading 0405 specifically includes butter and other fats and oils derived from milk, as well as dairy spreads. To qualify for 0405.20, the product must be a spreadable emulsion of the water-in-oil type, containing milk fat as the only fat in the product. The milk fat content must be 39% or more but less than 80% by weight. This precise chemical and fat-content definition distinguishes dairy spreads from standard butter (which has a higher fat content) and from margarine (which contains vegetable fats). The classification also requires that the product remains spreadable at a temperature of 15 degrees Celsius. If the product contains any added fats other than milk fat, such as vegetable oils, it is excluded from this heading and must be classified elsewhere. This code is vital for trade statistics as it separates high-fat butter products from lower-fat spreadable alternatives.
- Covers
- Low-fat dairy spreads (39% to 79% milk fat)
- Spreadable dairy products with added herbs or spices
- Reduced-fat butter preparations
- Dairy-based pastes intended for bread application
- Also under 0405.20
- I Can't Believe It's Not Butter!
- Country Crock
- Land O'Lakes Butter with Canola Oil
- Kerrygold Butter Spreads
- Lurpak Spreadable.
Codes often confused with 0405.20
Common mistake. The most frequent misclassification is with HS code 1517.10 (margarine) or 1517.90 (other edible mixtures). These codes are used if the spread contains any vegetable fats. Another common error is using 0405.10, which is strictly for butter with a milk fat content of 80% or more. If the fat content falls below 39%, the product may be classified under 2106.90 as a food preparation not elsewhere specified.
Top exporters and importers of HS 040520 (the code used for dairy spreads), 2025
In 2025, the largest exporter of HS 040520 (the code used for dairy spreads) in UN Comtrade data was Saudi Arabia, with 22% of world exports; the largest importer in UN Comtrade data was Saudi Arabia, with 18% 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 040520, not only dairy spreads.
Top exporters 2025 · share of world exports
- 1 Saudi Arabia $74M 22% of world exports
- 2 Belgium $47M 14% of world exports
- 3 New Zealand $28M 8.4% of world exports
World total: $332M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Saudi Arabia $72M 18% of world imports
- 2 United Arab Emirates* ~$44M 11% of world imports · partner records ↗
- 3 South Korea $39M 9.9% of world imports
World total: $396M 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 dairy spreads
Brazil classifies dairy spreads under NCM 0405.20.00: HS 0405.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about dairy spreads
What is the HS code for Dairy spreads?
The HS code for Dairy spreads is 040520 (Dairy produce; dairy spreads). The HS code for dairy spreads is 0405.20, provided the fat content is between 39% and 79% and consists solely of milk fat.
How do I classify Dairy spreads for customs?
Dairy spreads is classified under HS code 040520 — Dairy produce; dairy spreads. This is a 6-digit subheading level code.
Can a spread with vegetable oil use this code?
No, if a spread contains any vegetable oil or fats not derived from milk, it must be classified under heading 1517, typically 1517.10 for margarine or 1517.90 for other spreads.
Which countries are the top exporters of dairy spreads (HS 040520)?
In 2025, the top exporters of HS 040520 (the code used for dairy spreads) in UN Comtrade data were Saudi Arabia ($74M, 22% of world exports), Belgium ($47M) and New Zealand ($28M). World exports came to about $332M, 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 dairy spreads (HS 040520)?
In 2025, the top importers of HS 040520 (the code used for dairy spreads) in UN Comtrade data were Saudi Arabia ($72M, 18% of world imports), the United Arab Emirates (about $44M) and South Korea ($39M). World imports came to about $396M, 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 Dairy spreads the same in all countries?
The base HS code 040520 for Dairy spreads 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 dairy spreads in Brazil?
In Brazil, dairy spreads (HS 040520) is classified under NCM 0405.20.00.