Heading · Chapter 04 · Section I, Live animals
HS 0406Cheese and curd
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Customs duty
- 30% to 40%
- 6 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 8% to 12%
- On Indian goods
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 0406 10 | Fresh (unripened or uncured) cheese, including whey cheese, and curd | 30% | 0% or 5% | kg |
| 0406 20 00 | Grated or powdered cheese, of all kinds | 30% | 0% or 5% | kg |
| 0406 30 00 | Processed cheese, not grated or powdered | 30% | 0% or 5% | kg |
| 0406 40 00 | Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti | 30% | 0% or 5% | kg |
| 0406 90 00 | Other cheese | 40% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 6 tariff items: 30% to 40%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 6 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0%, 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 17 | Chena or paneer, whether or not pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 8 | Cheese, other than chena or panee r | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0406 | Cheese and curd | 0.15% | — |
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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 6 tariff items
China: the same goods (0406)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 0406. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 0406.10.00.00 | Fresh cheese鲜乳酪 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | ABRPQ |
| 0406.20.00.00 | All kinds of grated or powdered cheese各种磨碎或粉化的乳酪 | 8%China's provisional rate, lower than MFN | 12% | 13% | 13% | ABRSPQ |
| 0406.30.00.00 | Processed cheese经加工的乳酪 | 8%China's provisional rate, lower than MFN | 12% | 13% | 13% | ABRPQ |
| 0406.40.00.00 | Blue-veined cheese and other cheeses produced with Penicillium roqueforti蓝纹乳酪和娄地青霉生产的带有纹理的其他乳酪 | 8%China's provisional rate, lower than MFN | 15% | 13% | 13% | ABRPQ |
| 0406.90.00.00 | Other cheese其他乳酪 | 8%China's provisional rate, lower than MFN | 12% | 13% | 13% | ABRPQ |
- 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.
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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.