Subheading · Chapter 04 · Heading 0406
0406.10: Fresh (unripened or uncured) cheese, including whey cheese, and curd
Fresh cheese and curd
0406.10 is the HS subheading for fresh cheese and curd, under heading 0406 in chapter 04.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0406 10 00 00 Fresh (unripened or uncured) cheese, including whey cheese, and curd
- Of a fat content, by weight, not exceeding 40%
- 0406 10 30 00 Mozzarella, whether or not in a liquid 154.00 GBP / 100 kg
- 0406 10 30 10 Pizza cheese, frozen, cut into pieces each weighing not more than 1 gram, in containers with a net content of 5kg or more, of a water content, by weight, of 52% or more, and a fat content by weight in the dry matter of 38% or more 154 GBP / 100 kg
- 0406 10 30 90 Other 154 GBP / 100 kg
- 0406 10 50 00 Other 154.00 GBP / 100 kg
- 0406 10 50 10 Skyr 154 GBP / 100 kg
- 0406 10 50 30 Pizza cheese, frozen, cut into pieces each weighing not more than 1 gram, in containers with a net content of 5kg or more, of a water content, by weight, of 52% or more, and a fat content by weight in the dry matter of 38% or more 154 GBP / 100 kg
- 0406 10 50 90 Other 154 GBP / 100 kg
- 0406 10 80 00 Other 185.00 GBP / 100 kg
- 0406 10 80 10 Pizza cheese, frozen, cut into pieces each weighing not more than 1 gram, in containers with a net content of 5kg or more, or a water content, by weight, of 52% or more, and a fat content by weight in the dry matter of 38% or more 185 GBP / 100 kg
- 0406 10 80 80 Other 185 GBP / 100 kg
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 3
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Norway agreementQuota | Norway | Free |
| UK–Peru agreementQuota | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Iceland agreementQuota | Iceland | Free |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico | 98 GBP / 100 kg / 117.72 GBP / 100 kg |
| UK–Australia agreementQuota | Australia | 51.33 GBP / 100 kg / 61.67 GBP / 100 kg |
| UK–New Zealand agreementQuota | New Zealand | 51.33 GBP / 100 kg / 61.67 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £150.8m | 19.7% | +2% | |
| £142.2m | 18.6% | -3.7% | |
| £135.4m | 17.7% | +14.4% | |
| £133.2m | 17.4% | +8.3% | |
| £76.7m | 10% | +14.8% | |
| £45.1m | 5.9% | +15.9% | |
| £22.7m | 3% | -5.5% | |
| £14.6m | 1.9% | +27.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$27m+US$186m+> US$653m
Exports: 135
- Germany: US$2bn
- Italy: US$2bn
- Denmark: US$980m
- France: US$653m
- United States: US$571m
- Netherlands: US$506m
- Belgium: US$406m
- Poland: US$405m
- Australia: US$393m
- New Zealand: US$371m
- Argentina: US$240m
- Spain: US$238m
- Ireland: US$234m
- Austria: US$186m
- Lithuania: US$155m
- United Kingdom: US$134m
- Czechia: US$132m
- Hungary: US$87m
- Switzerland: US$72m
- Sweden: US$65m
- Türkiye: US$62m
- Mexico: US$61m
- Latvia: US$60m
- Russia: US$49m
- Egypt: US$49m
- Luxembourg: US$48m
- Slovakia: US$45m
- Estonia: US$42m
- Romania: US$32m
- Serbia: US$32m
- Belarus: US$31m
- Slovenia: US$29m
- Cyprus: US$27m
- Saudi Arabia: US$26m
- Uruguay: US$22m
- Ukraine: US$19m
- Greece: US$17m
- Bulgaria: US$16m
- Nicaragua: US$16m
- Croatia: US$15m
- Iceland: US$15m
- Canada: US$15m
- Costa Rica: US$13m
- Norway: US$11m
- Iran: US$11m
- Brazil: US$9m
- India: US$7m
- United Arab Emirates: US$7m
- Syria: US$7m
- Colombia: US$6m
- South Africa: US$5m
- Portugal: US$5m
- Jordan: US$3m
- Kyrgyzstan: US$3m
- Finland: US$3m
- Kazakhstan: US$3m
- Armenia: US$3m
- El Salvador: US$2m
- Peru: US$2m
- Thailand: US$2m
Trade value (US$) no reported trade < US$1mUS$1m+US$23m+US$107m+> US$479m
Imports: 220
- Italy: US$1bn
- France: US$942m
- Germany: US$884m
- United Kingdom: US$847m
- Netherlands: US$669m
- Spain: US$648m
- Belgium: US$479m
- Japan: US$381m
- China: US$369m
- South Korea: US$364m
- Poland: US$287m
- Austria: US$243m
- Romania: US$240m
- Switzerland: US$198m
- Brazil: US$191m
- Sweden: US$169m
- United States: US$162m
- Saudi Arabia: US$158m
- Czechia: US$137m
- Greece: US$118m
- Chile: US$110m
- Denmark: US$107m
- Ireland: US$106m
- Slovakia: US$92m
- Finland: US$88m
- Portugal: US$87m
- Dominican Republic: US$84m
- Bulgaria: US$77m
- Luxembourg: US$76m
- Kazakhstan: US$70m
- United Arab Emirates: US$70m
- Mexico: US$70m
- Philippines: US$68m
- Ukraine: US$65m
- Australia: US$60m
- Croatia: US$54m
- Hungary: US$52m
- Taiwan: US$51m
- Canada: US$49m
- Lithuania: US$48m
- Kuwait: US$48m
- Slovenia: US$44m
- Indonesia: US$43m
- Latvia: US$40m
- Jordan: US$37m
- Vietnam: US$37m
- Libya: US$34m
- Guatemala: US$33m
- Malaysia: US$30m
- Thailand: US$30m
- Norway: US$29m
- Moldova: US$28m
- Russia: US$27m
- Colombia: US$23m
- Iraq: US$23m
- Singapore: US$20m
- Estonia: US$19m
- Cyprus: US$19m
- Lebanon: US$19m
- El Salvador: US$18m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2bn | 21.6% | |
| 2 | US$2bn | 18% | |
| 3 | US$980m | 8.9% | |
| 4 | US$653m | 5.9% | |
| 5 | US$571m | 5.2% | |
| 6 | US$506m | 4.6% | |
| 7 | US$406m | 3.7% | |
| 8 | US$405m | 3.7% | |
| 9 | US$393m | 3.6% | |
| 10 | US$371m | 3.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1bn | 10.1% | |
| 2 | US$942m | 8.5% | |
| 3 | US$884m | 8% | |
| 4 | US$847m | 7.7% | |
| 5 | US$669m | 6.1% | |
| 6 | US$648m | 5.9% | |
| 7 | US$479m | 4.3% | |
| 8 | US$381m | 3.4% | |
| 9 | US$369m | 3.3% | |
| 10 | US$364m | 3.3% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 24number of duty-free countries (MFN)
- 140%highest: Türkiye, Canada, Iceland
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 12% | 2018 · HS 2012 | ||
| 10% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 22% | 16% – 28% | 2023 · HS 2017 | |
| 15%* | 2023 | ||
| 0% | 2021 · HS 2012 | ||
| 19%* | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 15%* | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 21%* | 18% – 23% | 2022 | |
| 8.7%* | 2023 | ||
| 22% | 16% – 28% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 60% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 123%* | 0.6% – 246% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 12% | 2023 | ||
| 7.5% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 50% | 34% – 65% | 2023 | |
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 40% | 2022 | ||
| 30% | 2023 | ||
| 6.3%* | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 50%* | 47% – 56% | 2023 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 18% | 15% – 20% | 2023 | |
| 0% | 2023 | ||
| 102%* | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 72%* | 55% – 90% | 2022 · HS 2017 | |
| 5% | 2023 | ||
| 17% | 0% – 30% | 2023 | |
| 0% | 2023 | ||
| 15%* | 2023 | ||
| 60% | 2023 | ||
| 5% | 2023 | ||
| 15%* | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 70%* | 2020 · HS 2017 | ||
| 6.7%* | 2023 | ||
| 20% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 61%* | 8.1% – 92% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 45% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 6.6%* | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 41%* | 2023 | ||
| 54%* | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 86%* | 65% – 107% | 2017 · HS 2017 | |
| 30% | 2023 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 15%* | 2021 · HS 2017 | ||
| 60% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 6% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 35% | 2023 · HS 2017 | ||
| 6.3%* | 2023 | ||
| 36% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 50%* | 6.6% – 75% | 2023 | |
| 20% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 60% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 140% | 2023 | ||
| 9% | 2017 · HS 2017 | ||
| 60% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 47%* | 44% – 53% | 2023 | |
| 9.9% | 8.5% – 10% | 2023 | |
| 22% | 16% – 28% | 2023 · HS 2017 | |
| 15%* | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 02491 Fresh cheese, including whey cheese, & curd
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 22251 Cheese from milk of cattle, fresh or processed22252 Cheese from milk of buffalo, fresh or processed22253 Cheese from milk of sheep, fresh or processed22254 Cheese from milk of goats, fresh or processed
- ISIC Rev. 4 activity
- 1050 Manufacture of dairy products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0406.10 | unchanged |
| 2012 | 0406.10 | unchanged |
| 2007 | 0406.10 | unchanged |
| 2002 | 0406.10 | unchanged |
| 1996 | 0406.10 | unchanged |
| 1992 | 0406.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 13
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N308303 U.S. CBP
The tariff classification of Cream Cheese from Austria
- N306296 U.S. CBP
The tariff classification of Flavored Cream Cheese from Germany
- N306271 U.S. CBP
The tariff classification of Flavored Cream Cheese from Germany
- N306295 U.S. CBP
The tariff classification of Flavored Cream Cheese from Germany
- N305255 U.S. CBP
The tariff classification of Cheeses from Argentina
- N275957 U.S. CBP
The tariff classification of spreadable cream cheese from Finland
- 600014869 HMRC
Halloumi blocks sliced and then skewered. With each tray containing four skewers. These are drizzled with a hot honey sauce made from honey, jalapeños, and chillies. The skewers are then packed in a 225g foil tray container with heat sealed film.
13 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
CELEX 32026R1455 · Source: eur-lex.europa.eu
-
CELEX 32026R0996 · Source: eur-lex.europa.eu
In the UK Global Tariff all 7 lines under subheading 0406.10 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 3 lines under subheading 0406.10 carry a specific or compound duty rather than a percentage.
In the 12 months to August 2026, the UK imported fresh cheese and curd worth £766.5m (up 6% on the year before), at an average of £3.34 per kg; Italy supplied 20%, followed by Denmark.
World trade in fresh cheese and curd reached US$11bn in 2024, up 5.8% on 2023.
Germany was the largest exporter with 21.6% of the total, ahead of Italy.
Products classified here
Questions and answers
What is the HS code for fresh (unripened or uncured) cheese, including whey cheese, and curd?
Fresh (unripened or uncured) cheese, including whey cheese, and curd fall under HS subheading 0406.10, part of heading 0406, in section I of the Harmonized System.
What is the import duty on fresh (unripened or uncured) cheese, including… in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 0406.10 from countries without a preferential agreement are charged at 140%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fresh (unripened or uncured) cheese, including… in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 0406.10 from countries without a preferential agreement are charged at 8.5% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most fresh (unripened or uncured) cheese, including…?
Germany, with US$2bn in 2024 (21.6% of world exports).
Where does the UK import fresh cheese and curd from?
In the 12 months to August 2026, the largest suppliers were Italy (20%), Denmark (19%) and Ireland (18%), out of total imports of £766.5m.
Typical products
Everyday names, not part of the legal text.