Subheading · Chapter 04 · Section I, Live animals

HS 0406 10Fresh (unripened or uncured) cheese, including whey cheese, and curd

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included › Cheese and curd

Customs duty
30%
2 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
12%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
0406 10 10Mozzarella cheese30%0% or 5%kg
0406 10 90Other30%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 2 tariff items: 30%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

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

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 17Chena or paneer, whether or not pre-packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 8Cheese, other than chena or panee r5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 5% or 12%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0406Cheese and curd0.15%—

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0406 10, and China's below.

China: the same goods (0406 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 0406 10. 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
0406.10.00.00Fresh cheese鲜乳酪12%MFN rate (no APTA concession on this line)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.

Every Chinese code in full

0406.10.00Fresh cheese, including whey cheese; curds

0406.10.00.00Fresh cheese鲜乳酪

Including whey cheese; curds包括乳清乳酪;凝乳

Unit
kg
MFN import duty
12%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • 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
  • 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 (uncured, unhardened, etc.)制作或保存方法(未熟化、未固化等)
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
6%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
4.8%
Iceland
0%
Australia
0%
South Korea
2.4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
9.6%
Ecuador
9.9%
Serbia
8.4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
12%
Brunei
8%
Cambodia
8%
South Korea
8%
Laos
8%
Malaysia
8%
New Zealand
12%
Singapore
8%
Thailand
8%
Vietnam
8%
Japan
8.3%
Indonesia
8%
Philippines
8%
Myanmar
8%
CIQ codes
  • 0406100000101Fresh (unripened or uncured) cheese (including whey cheese and curd) (unripened cheese)鲜乳酪(未熟化或未固化的)(包括乳清乳酪;凝乳)(非熟化干酪)
  • 0406100000102Fresh (unripened or uncured) cheese (incl. whey cheese and curd) (other cheese)鲜乳酪(未熟化或未固化的)(包括乳清乳酪;凝乳)(其他干酪)

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

Previous0405 90OtherOne level up0406Cheese and curdNext0407 19Other

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.