Product classification
HS code for Milk fat: 0405.90
Dairy produce, fats and oils derived from milk (other than butter or dairy spreads).
Classification of milk fat under HS 0405.90
Milk fat, specifically anhydrous milkfat and related products, is classified under HS code 0405.90. This code falls within Chapter 04, which covers dairy produce, birds' eggs, and natural honey. Heading 0405 is dedicated to butter and other fats and oils derived from milk. While 0405.10 is reserved for traditional butter, 0405.90 serves as a residual category for other milk-derived fats. This includes products like ghee and anhydrous milkfat (AMF), which are produced by removing almost all water and non-fat solids from milk or cream. The classification is determined by the fat content and the origin of the fat; it must be 100% derived from milk. If any vegetable fats are introduced, the product would be excluded from this heading. The purity and the specific processing method (such as centrifugation and vacuum drying) define the product's identity under 0405.90, ensuring it is distinguished from dairy spreads or standard butter. These products are highly valued in international trade for their long shelf life and use in recombined dairy products.
- Covers
- Anhydrous milkfat (AMF)
- Ghee (clarified butter)
- Butteroil
- Dehydrated butter
- Fractionated milk fats without added non-dairy ingredients
- 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. A frequent misclassification occurs with HS code 0405.10, which is strictly for butter. Butter must contain between 80% and 95% milkfat, whereas products under 0405.90 typically exceed 99% fat content. Another common error involves HS code 1517.10 or 1517.90, which covers margarine and edible mixtures of animal or vegetable fats. If a milk fat product is blended with even a small amount of vegetable oil, it is excluded from Chapter 04 and must be classified in Chapter 15. Additionally, dairy spreads with a fat content of less than 80% are classified under 0405.20, not 0405.90. Precise fat and moisture analysis is required to distinguish these categories.
Top exporters and importers of HS 040590 (the code used for milk fat), 2025
In 2025, the largest exporter of HS 040590 (the code used for 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 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 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 milk fat
What is the HS code for Milk fat?
The HS code for Milk fat is 040590 (Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)). The HS code for milk fats and oils derived from milk, other than butter or dairy spreads, is 0405.90.
How do I classify Milk fat for customs?
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.
Is ghee classified under the same HS code as butter?
No, while butter is classified under 0405.10, ghee is specifically classified under 0405.90 because it is a clarified fat with almost all water and milk solids removed.
Which countries are the top exporters of milk fat (HS 040590)?
In 2025, the top exporters of HS 040590 (the code used for 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 milk fat (HS 040590)?
In 2025, the top importers of HS 040590 (the code used for 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 Milk fat the same in all countries?
The base HS code 040590 for 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 milk fat in Brazil?
Brazil splits HS 040590 into 2 NCM codes, so the right one for milk fat depends on the product's details: 0405.90.10 (Butter oil), 0405.90.90 (Other fats and oils derived from milk).