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Heading · Chapter 04 · Section I, Live animals

HS 0405Butter and other fats and oils derived from milk; dairy spreads

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

Customs duty
40%
5 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8.1% to 10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

3 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
0405 10 00Butter40%5%kg
0405 20 00Dairy spreads40%5%kg
0405 90Other40%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 5 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: 5 tariff items

GST

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

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 7Butter and other fats and oils derived from milk, including ghee; dairy spreads5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 20255%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
0405Butter and other fats and oils derived from milk; dairy spreads0.15%—

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: 5 tariff items

China: the same goods (0405)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 0405. 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
0405.10.00.00Butter黄油10%MFN rate (no APTA concession on this line)10%13%13%ABRSPQ
0405.20.00.00Milk preparations乳酱8.1%APTA rate, with an APTA certificate of origin10%13%13%ABRSPQ
0405.90.00.00Other fats and oils derived from milk其他从乳中提取的脂和油10%MFN rate (no APTA concession on this line)10%13%13%ABRSPQ
  • 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

Previous0404Whey, 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 includedOne level upChapter 04Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or includedNext0406Cheese and curd

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.