DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Chapter 04 of the EU Customs Tariff covers dairy products, birds' eggs, natural honey and other edible products of animal origin not elsewhere specified or included. In the dairy category, it classifies: milk and cream (fresh, concentrated or sweetened), yoghurt and other fermented milk products, whey, butter, cheese and curd of all kinds, as well as casein. Birds' eggs include eggs in shell (fresh, preserved or cooked) and eggs not in shell and egg yolks, whether fresh, dried or frozen. Natural honey is classified regardless of type (blossom, honeydew, forest) or form (liquid, crystallised, in comb). The chapter also covers edible products of animal origin, such as royal jelly, propolis, and pollen collected by bees. The import of these products into the EU is subject to sanitary and veterinary requirements, including mandatory border inspections. Particularly strict regulations apply to milk and dairy products — exporting countries must have an approved residue monitoring plan. In the case of honey, regulations on GMO pollen and honey quality directives apply. Cheeses often benefit from the protection of designations of origin under the EU geographical indications system.

Customs duty rates on dairy products are among the highest in the EU Customs Tariff, reflecting the protection of the European dairy sector. Butter is subject to a duty of EUR 189.6 per 100 kg, cheese from 7.7% to EUR 221.2 per 100 kg depending on the type, and milk powder from EUR 118.8 to EUR 167.2 per 100 kg. Eggs in shell are subject to a rate of EUR 30.4 to EUR 152.8 per 1,000 pieces. Natural honey is subject to a 17.3% duty. The EU manages numerous tariff rate quotas for dairy products, including WTO quotas and quotas under agreements with New Zealand, Australia, Switzerland and other countries. Preferential rates within quotas are significantly lower.

The classification of dairy products requires particular attention due to the complexity of the nomenclature. Key parameters include: milkfat content, dry matter content, addition of sugar or other sweetening matter, and the form of the product (liquid, powder, concentrated). Cheeses are classified by type and method of production — grated, processed, blue-veined, matured. A common error is the classification of milk beverages with added cocoa or fruit in Chapter 04 instead of Chapter 22 or 19. Products containing vegetable fats in place of milkfat may not qualify for this chapter. Egg albumin is classified under heading 3502, not in Chapter 04.