Tariff item · Chapter 04 · Section I, Live animals

HS 0401 40 00Milk and cream, not concentrated nor containing added sugar or other sweetening matter: of a fat content, by weight, exceeding 6% but not exceeding 10%

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included › Of a fat content, by weight, exceeding 6% but not exceeding 10%

Customs duty
30%
Tariff rate
GST now
0%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
15%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate30%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)0%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

  • Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
  • Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
  • Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD); FSSAI Import License (FSSAI).

"*As encl in CBIC instr no 30/2022-CUS DT 14-11-22,FSSAI vide their order DT 10-10-22 decided mandatory registration of foreign manufacturing facilities for foods categories milk and milk products, meat and meat products including poultry, fish and their product,egg powder,infant food and nutraceuticals and requested exporting countries to provide list of existing manufacturers and those intending to export such products to india in the attached format*Further vide FSSAI notice DT 11-01-23 and CBIC instr no 05/2023-CUS DT 08-02-23 and in modification to CBIC instr no.31/2022-cus DT 14-01-22 and FSSAI order DT 17-10-22 it was clarified to permit import of specified high risk products such as milk and milk products, meat and meat products including poultry, fish and their product,egg powder,food for infant nutrition/infant food and nutraceuticals.health supplements,food for dietary uses. probiotic and prebiotic foods.foods for special medical purpose only through designated 79 ports as per attached annexure from 01-03-23*import uht whipping cream shall not be tested on commercial sterility test.ref FSSAI instr no1828/misc matters/fssai/imports-21 DT 01-06-22 and CBIC instr NO08/22 DT 03-06-22*import of milk and milk based products including chocolate and chocolate products and candies/confectioneries/food preparations with milk or milk solids as an ingredient from china prohibited until the capacity of all labs at ports of entry have been suitably upgraded for testing melamine ref DGFT NOTF no01/2015-20 DT 23.04.19*in case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory docs-specimen copy of label[0110fs], health certf[6360aq], FSSAI import license[911001], sanitary import permit[911df1]have been uploaded in E-SANCHIT before giving OOC*ensure compliance of general notes 4(d) of sched-i of ITC(HS) 2022 for food import entry points*Ref ltr no1828/misc matters/fssai/imports-21 DT 17-06-22 reg rectifiable labeling info for imported food consignment and order no1828/misc matters/fssai/imports-21 DT 17-06-22 reg import of clove stem recd from FSSAI and CBIC instr no10/22-cus DT 28-06-22 wrt to para 2 on the rectifiable labeling info for imported food consignments*The importer must upload the veterinary health certificate issued by the exporting country with document code 853AQ1 for the concerned CTIS listed in annex a (sl.no 1) of cir.no24/22-cus DT 28-11-22.the importer must upload the lab report/coa with document code 001AQ1, for the concerned CTIS listed in annex a (sl.no 2) of cir. no24/22-cus dtd 28-11-22.the importer must quote the irn generated in esanchit pertaining to sanitary import permit with document code 911df1, issued and uploaded by AQCS, for the concerned CTIS listed in annex a (sl.no 3) of cir.no 24/22-CUS DT 28-11-22 to obtain the noc.ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under f.no.import/tfm/apex/2022-fssai and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for imported food consignment*Ensure compliance of CBIC instr no.29/2023-cus dt.12.12.23 & om dt.17.7.23 issued by min of fisheries*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory rate in CBIC's Customs Tariff (as on 31.03.2024): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
  • Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0%.
  • Until 21 September 2025 0% or 5%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 15Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milkNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250%10/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0401Milk and cream, not concentrated nor containing added sugar or other sweetening matter0.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

* EXPORT OF MILK OR MILK PRODUCTS IS SUBJECT TO S.O. 4031(E) DT 09-11-2020 ISSUED BY MINISTRY OF COMMERCE & INDUSTRY AND ALSO AN EXPORTER INTENDING TO EXPORT MILK OR MILK PRODUCTS SHALL COMPLY WITH RULE 4 OF THE EXPORT OF MILK AND MILK PRODUCTS (QUALITY CONTROL, INSPECTION AND MONITORING) RULES, 2020[SO 4032(E) DT 09-11-2020].* AS PER CIR NO. 47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F. NO. 450/19/2005-CUS-IV DTD 16.9.13*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0401 40, and China's below.

China: the same goods (0401 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 0401 40. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
0401.40.00.00Milk and cream, not concentrated, of a fat content exceeding 6% but not exceeding 10%6%<脂肪含量≤10%的未浓缩的乳及稀奶油15%MFN rate (no APTA concession on this line)15%13%9%7ABRSPQ
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

0401.40.00Milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content exceeding 6% but not exceeding 10%

0401.40.00.00Milk and cream, not concentrated, of a fat content exceeding 6% but not exceeding 10%6%<脂肪含量≤10%的未浓缩的乳及稀奶油

Fat content, by weight, of goods of this heading, not containing added sugar or other sweetening matter脂肪含量按重量计,本编号货品不得加糖和其他甜物质

Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
40%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
10 Oct 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (not concentrated and not containing added sugar or other sweetening matter)制作或保存方法(未浓缩及未加糖或其他甜物质)
  • 3.Fat content (by weight, in %)脂肪含量(按重量计,填百分比)
  • 4.Ingredient content成分含量
  • 5.Packaging specifications (e.g., 1 liter/box)包装规格(如1升/盒)
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
12%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
11.3%
Cambodia
11.3%
Laos
11.3%
Malaysia
11.3%
New Zealand
15%
Singapore
11.3%
Thailand
11.3%
Vietnam
11.3%
Indonesia
11.3%
Philippines
11.3%
Myanmar
11.3%
CIQ codes
  • 0401400000101Unconcentrated milk and cream, with a fat content > 6% but ≤ 10% by weight, not containing added sugar or other sweetening matter (cream)6%<脂肪含量≤10%的未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)(稀奶油)
  • 0401400000102Unconcentrated milk and cream, with a fat content > 6% but ≤ 10% by weight, not containing added sugar or other sweetening matter (evaporated milk)6%<脂肪含量≤10%的未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)(淡炼乳)
  • 0401400000103Milk and cream, not concentrated, with a fat content by weight >6% but <=10%, not containing added sugar or other sweetening matter6%<脂肪含量≤10%的未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)(加糖炼乳)
  • 0401400000104Milk and cream, not concentrated, with a fat content > 6% but ≤ 10% by weight (not containing added sugar or other sweetening matter) (modified evaporated milk)6%<脂肪含量≤10%的未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)(调制淡炼乳)
  • 0401400000105Milk and cream, not concentrated, with a fat content by weight of > 6% but ≤ 10% (not containing added sugar or other sweetening matter) (other milk and dairy products)6%<脂肪含量≤10%的未浓缩的乳及稀奶油(脂肪含量按重量计,本编号货品不得加糖和其他甜物质)(其他乳与乳制品)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous0401 20 00Of a fat content, by weight, exceeding 1% but not exceeding 6%One level up0401Milk and cream, not concentrated nor containing added sugar or other sweetening matterNext0401 50 00Of a fat content, by weight, exceeding 10%

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.