Tariff item · Chapter 04 · Section I, Live animals
HS 0406 30 00Processed cheese, not grated or powdered
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included › Cheese and curd
- Customs duty
- 30%
- Tariff rate
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 8%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 30% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 0% or 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
No trade agreement gives a lower rate than the duty above on this line.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
- Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
- Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD); FSSAI Import License (FSSAI).
"*As enclosed in CBIC instruction no 30/22-CUS DT 14-11-22,FSSAI vide their order DT 10-10-22 decided mandatory registration of foreign manufacturing facilities for foods categories milk and milk products, meat and meat products including poultry, fish and their product,egg powder,infant food and nutraceuticals and requested exporting countries to provide list of existing manufacturers and those intending to export such products to india in the attached format*Further vide FSSAI notice DT 11-01-23 and CBIC instuction no 05/2023-CUS DT 08-02-23 and in modification to CBIC instuction no31/22-cus DT 14-01-22 and FSSAI order DT 17-10-22 it was clarified to permit import of specified high risk products such as milk and milk products, meat and meat products including poultry, fish and their product,egg powder,food for infant nutrition/infant food and nutraceuticals.health supplements,food for dietary uses. probiotic and prebiotic foods.foods for special medical purpose only through designated 79 ports as per attached annexure from 01-03-23*import of milk and milk based products including chocolate and chocolate products and candies/confectioneries/food preparations with milk or milk solids as an ingredient from china prohibited until the capacity of all labs at ports of entry have been suitably upgraded for testing melamine ref DGFT NOTF no 01/2015-20 DT 23.04.19*in case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-specimen copy of label[0110fs], health certificate[6360aq], FSSAI import license[911001], sanitary import permit[911df1]have been uploaded in E-SANCHIT before giving OOC*ensure compliance of general notes 4(d) of sched-i of ITC(HS) 2022 for food import entry points*Ref letter no.1828/misc matters/fssai/imports-2021 DT 17-06-22 reg rectifiable labeling info for imported food consignments and order no.1828/misc matters/fssai/imports-21 DT 17-06-22 reg import of clove stem received from FSSAI and CBIC instruction no.10/22-cus DT 28-06-22 wrt to para 2 on the rectifiable labeling info for imported food consignments*The importer must upload the veterinary health certificate issued by the exporting country with document code 853AQ1 for the concerned CTIS listed in annex a (sl.no 1) of circular no 24/22-CUS DT 28-11-22.the importer must upload the lab reports/coa with document code 001AQ1, for the concerned CTIS listed in annex a (sl.no 2) of circular no 24/22-CUS DT 28-11-22.the importer must quote the irn generated in esanchit pertaining to sanitary import permit with document code 911df1, issued and uploaded by AQCS, for the concerned CTIS listed in annex a (sl.no 3) of circular no 24/22-CUS DT 28-11-22 to obtain the noc.ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under f.no.import/tfm/apex/2022-fssai and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for imported food consignment*Ensure compliance of CBIC instr no.29/2023-cus dt.12.12.23 & om dt.17.7.23 issued by min of fisheries*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory rate in CBIC's Customs Tariff (as on 31.03.2024): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
- Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
* EXPORT OF MILK OR MILK PRODUCTS IS SUBJECT TO S.O. 4031(E) DT 09-11-2020 ISSUED BY MINISTRY OF COMMERCE & INDUSTRY AND ALSO AN EXPORTER INTENDING TO EXPORT MILK OR MILK PRODUCTS SHALL COMPLY WITH RULE 4 OF THE EXPORT OF MILK AND MILK PRODUCTS (QUALITY CONTROL, INSPECTION AND MONITORING) RULES, 2020[SO 4032(E) DT 09-11-2020].* AS PER CIR NO. 47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F. NO. 450/19/2005-CUS-IV DTD 16.9.13*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0406 30, and China's below.
China: the same goods (0406 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 0406 30. 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 |
|---|---|---|---|---|---|---|
| 0406.30.00.00 | Processed cheese经加工的乳酪 | 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.
Every Chinese code in full
0406.30.00Processed cheese (excluding grated or powdered)
0406.30.00.00Processed cheese经加工的乳酪
Excluding ground or powdered但磨碎或粉化的除外
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- 8%
- 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
- 10.2%
- 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
- 0406300000101Processed cheese (other than grated or powdered) (reconstituted cheese)经加工的乳酪(但磨碎或粉化的除外)(再制干酪)
- 0406300000102Processed cheese (other than grated or powdered) (other cheese)经加工的乳酪(但磨碎或粉化的除外)(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
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
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.