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04.03 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

This heading covers buttermilk, and all fermented or acidified milk and cream and includes curdled milk and cream, yogurt and kephir. The products of this heading may be in liquid, paste or solid (including frozen) form and may be concentrated (e.g., evaporated or in blocks, powder or granules) or preserved.
Fermented milk of this heading may consist of milk powder of heading 04.02 containing small quantities of added lactic ferments, with a view to its use in prepared meat products or as an additive for animal feed.
Acidified milk of this heading may consist of milk powder of heading 04.02 containing small quantities of added acid (including lemon juice) in crystal form in order to produce curdled milk on reconstitution with water.
Apart from the additives mentioned in the General Explanatory Note to this Chapter, the products of this heading may also contain added sugar or other sweetening matter, flavourings, fruit (including pulp and jams), nuts or cocoa.
In addition, yogurt may contain added chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers¡¯ wares, provided that any of these substances are not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
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