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Subheading · Chapter 04 · Section I, Live animals

HS 0403 90Yogurt; 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: other

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

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
20%
On Indian goods
Search codesDuty abroadRates as on 19 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
0403 90 10Butter milk30%0% or 5%kg
0403 90 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 19 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% or 5%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 16Curd, Lassi, Butter milk, other than pre -packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 5Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk5%

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% 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
0403Yogurt; 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 cocoa0.15%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0403 90, and China's below.

China: the same goods (0403 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 0403 90. 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
0403.90.00.00Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream酪乳及其他发酵或酸化的乳及稀奶油20%MFN rate (no APTA concession on this line)20%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

0403.90.00Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream

0403.90.00.00Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream酪乳及其他发酵或酸化的乳及稀奶油

Whether or not concentrated, or containing added sugar or other sweetening matter, flavouring or fruit不论是否浓缩、加糖或其他甜物质、香料、水果等

Unit
kg
MFN import duty
20%
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.Processing method (fermentation, acidification, concentration, addition of sugar and other sweetening matter, flavouring)加工方法(发酵、酸化、浓缩、加糖及其他甜物质、香)
  • 3.Preservation method (ambient temperature, refrigeration, etc.)保存方法(常温、冷藏等)
  • 4.Ingredient content成分含量
  • 5.Packing specifications包装规格
  • 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%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
Maldives
12%
Cambodia
0%
Nicaragua
16%
Ecuador
8%
Serbia
14%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
16%
Singapore
15%
Thailand
15%
Vietnam
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 0403900000101Buttermilk & other fermented or acidified milk & cream (whether or not concentrated, sweetened or flavoured, or containing fruit, etc.) (Flavoured fermented milk)酪乳及其他发酵或酸化的乳及稀奶油(不论是否浓缩、加糖或其他甜物质、香料、水果等)(风味发酵乳)
  • 0403900000102Buttermilk and other fermented or acidified milk and cream (whether or not concentrated, sweetened or flavoured or containing fruit, nuts or cocoa) (cream)酪乳及其他发酵或酸化的乳及稀奶油(不论是否浓缩、加糖或其他甜物质、香料、水果等)(奶油)
  • 0403900000103Buttermilk, and other fermented or acidified milk and cream (whether or not concentrated, sweetened or flavoured, or containing added fruit, nuts or cocoa) (anhydrous butter)酪乳及其他发酵或酸化的乳及稀奶油(不论是否浓缩、加糖或其他甜物质、香料、水果等)(无水奶油)
  • 0403900000104Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter, flavouring, fruit or nuts (other milk and dairy products)酪乳及其他发酵或酸化的乳及稀奶油(不论是否浓缩、加糖或其他甜物质、香料、水果等)(其他乳与乳制品)
  • 0403900000105Buttermilk and other fermented or acidified milk and cream (whether or not concentrated, sweetened or flavoured or containing fruit, nuts or cocoa) (light cream)酪乳及其他发酵或酸化的乳及奶油(不论是否浓缩、加糖或其他甜物质、香料、水果等)(稀奶油)

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

Previous0402 99OtherOne level up0403Yogurt; 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 cocoaNext0404 10Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

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.