Subheading · Chapter 04 · Section I, Live animals
HS 0404 10Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included › 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
- Customs duty
- 40%
- 3 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 0404 10 10 | Whey, concentrated, evaporated or condensed, liquid or semi-solid | 40% | 5% | kg |
| 0404 10 20 | Whey, dry, blocks and powdered | 40% | 5% | kg |
| 0404 10 90 | Other | 40% | 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 3 tariff items: 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: 3 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 6 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0404 10, and China's below.
China: the same goods (0404 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 0404 10. 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 |
|---|---|---|---|---|---|---|
| 0404.10.00.10 | Whey for animal feeding饲料用乳清 | 2%China's provisional rate, lower than MFN | 6% | 13% | 13% | 7ABRPQ |
| 0404.10.00.90 | Other whey and modified whey其他乳清及改性乳清 | 2%China's provisional rate, lower than MFN | 6% | 13% | 13% | 7ABRPQ |
- 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
0404.10.00Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
0404.10.00.10Whey for animal feeding饲料用乳清
Whether or not concentrated, containing added sugar or other sweetening matter不论是否浓缩、加糖或其他甜物质
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 2%
- General import duty
- 30%
- 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
- 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
- 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.Preparation or preservation method (concentrated, with added sugar or other sweetening matter)制作或保存方法(浓缩、加糖及其他甜物质)
- 3.Nutrient content营养元素含量
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 3.6%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 4.2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 3%
- Brunei
- 3%
- Cambodia
- 3%
- South Korea
- 3%
- Laos
- 3%
- Malaysia
- 3%
- New Zealand
- 3.6%
- Singapore
- 3%
- Thailand
- 3%
- Vietnam
- 3%
- Japan
- 4.1%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 0404100010101Whey for animal feed (protein content 2-7% by weight, lactose content 76-88%) (milk powder for animal feed)饲料用乳清(按重量计蛋白含量2-7%,乳糖含量76-88%)(饲料用乳粉)
- 0404100010102Whey for animal feed (protein content 2-7% by weight, lactose content 76-88%) (whey powder for feed)饲料用乳清(按重量计蛋白含量2-7%,乳糖含量76-88%)(饲料用乳清粉)
0404.10.00.90Other whey and modified whey其他乳清及改性乳清
Whether or not concentrated, containing added sugar or other sweetening matter不论是否浓缩、加糖或其他甜物质
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 2%
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 27 Sep 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
- 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.Preparation or preservation method (concentrated, with added sugar or other sweetening matter)制作或保存方法(浓缩、加糖及其他甜物质)
- 3.Nutrient content营养元素含量
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 3.6%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 4.2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 3%
- Brunei
- 3%
- Cambodia
- 3%
- South Korea
- 3%
- Laos
- 3%
- Malaysia
- 3%
- New Zealand
- 3.6%
- Singapore
- 3%
- Thailand
- 3%
- Vietnam
- 3%
- Japan
- 4.1%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 0404100090101Other whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter (demineralized whey powder)其他乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(脱盐乳清粉)
- 0404100090102Other whey and modified whey (whether or not concentrated, sweetened or not) (non-demineralized whey powder)其他乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(非脱盐乳清粉)
- 0404100090103Other whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter (whey protein powder)其他乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(乳清蛋白粉)
- 0404100090104Other whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter (other whey powder)其他乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(其他乳清粉)
- 0404100090105Other whey and modified whey (whether or not concentrated, sweetened or with other sweetening matter) (other milk and dairy products)其他乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(其他乳与乳制品)
- 0404100090106Whey for animal feed (protein content 2-7% by weight, lactose content 76-88%) (milk powder for animal feed)饲料用乳清(按重量计蛋白含量2-7%,乳糖含量76-88%)(饲料用乳粉)
- 0404100090107Whey for animal feed (protein content 2-7% by weight, lactose content 76-88%) (whey powder for feed)饲料用乳清(按重量计蛋白含量2-7%,乳糖含量76-88%)(饲料用乳清粉)
0404.10.00.00Whey and modified whey乳清及改性乳清Expired
Whether or not concentrated, containing added sugar or other sweetening matter不论是否浓缩、加糖或其他甜物质
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 2%
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2020
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.Preparation or preservation method [concentrated, with added sugar or other sweetening matter]制作或保存方法[浓缩、加糖及其他甜物质]
- 3.Ingredient content成分含量
- 4.Brand品牌
- 5.GTIN
- 6.CAS
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 1.6%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- Georgia
- 1.2%
- Mauritius
- 0%
CIQ codes
- 0404100000101Whey and modified whey (whether or not concentrated, or containing added sugar or other sweetening matter) (milk powder for animal feed)乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(饲料用乳粉)
- 0404100000102Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter (whey powder for feed)乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(饲料用乳清粉)
- 0404100000103Whey and modified whey (whether or not concentrated, or containing added sugar or other sweetening matter) (demineralized whey powder)乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(脱盐乳清粉)
- 0404100000104Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter (non-demineralized whey powder)乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(非脱盐乳清粉)
- 0404100000105Whey and modified whey (whether or not concentrated, or containing added sugar or other sweetening matter) (whey protein powder)乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(乳清蛋白粉)
- 0404100000106Whey and modified whey (whether or not concentrated, or containing added sugar or other sweetening matter) (other whey powder)乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(其他乳清粉)
- 0404100000107Whey and modified whey (whether or not concentrated, or containing added sugar or other sweetening matter) (other milk and dairy products)乳清及改性乳清(不论是否浓缩、加糖或其他甜物质)(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
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.