Subheading · Chapter 04 · Heading 0406

0406.10

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

Customs duty 154 GBP / 100 kg standard rate · across 7 national lines depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0406 10 00 00 Fresh (unripened or uncured) cheese, including whey cheese, and curd
  2. Of a fat content, by weight, not exceeding 40%
  3. 0406 10 30 00 Mozzarella, whether or not in a liquid 154.00 GBP / 100 kg
  4. 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
  5. 0406 10 30 90 Other 154 GBP / 100 kg
  6. 0406 10 50 00 Other 154.00 GBP / 100 kg
  7. 0406 10 50 10 Skyr 154 GBP / 100 kg
  8. 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
  9. 0406 10 50 90 Other 154 GBP / 100 kg
  10. 0406 10 80 00 Other 185.00 GBP / 100 kg
  11. 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
  12. 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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)——
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£766.5m+6.2% · previous 12 months
Average import price£3.34 per kg
Jan 2024: £49.8mFeb 2024: £50.4mMar 2024: £51.9mApr 2024: £60mMay 2024: £58.4mJun 2024: £59.7mJul 2024: £57.6mAug 2024: £65.8mSept 2024: £54.8mOct 2024: £59mNov 2024: £57.5mDec 2024: £58mJan 2025: £55.8mFeb 2025: £53.5mMar 2025: £59.9mApr 2025: £58.8mMay 2025: £68.5mJun 2025: £64mJul 2025: £69.4mAug 2025: £62.3mSept 2025: £63.5mOct 2025: £64.8mNov 2025: £66.2mDec 2025: £63.2mJan 2026: £62.2mFeb 2026: £56.2mMar 2026: £59.7mApr 2026: £64.1mMay 2026: £65.1mJun 2026: £66mJul 2026: £70.8mAug 2026: £64.7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £150.8m 19.7% +2%
Denmark £142.2m 18.6% -3.7%
Ireland £135.4m 17.7% +14.4%
Germany £133.2m 17.4% +8.3%
France £76.7m 10% +14.8%
Poland £45.1m 5.9% +15.9%
Belgium £22.7m 3% -5.5%
Lithuania £14.6m 1.9% +27.7%

Same subheading in other tariffs

World trade in 2024

0406.10 · US$11bn

Trade value (US$) no reported trade < US$1mUS$1m+US$27m+US$186m+> US$653m

Exports: 135
  1. Germany: US$2bn
  2. Italy: US$2bn
  3. Denmark: US$980m
  4. France: US$653m
  5. United States: US$571m
  6. Netherlands: US$506m
  7. Belgium: US$406m
  8. Poland: US$405m
  9. Australia: US$393m
  10. New Zealand: US$371m
  11. Argentina: US$240m
  12. Spain: US$238m
  13. Ireland: US$234m
  14. Austria: US$186m
  15. Lithuania: US$155m
  16. United Kingdom: US$134m
  17. Czechia: US$132m
  18. Hungary: US$87m
  19. Switzerland: US$72m
  20. Sweden: US$65m
  21. Türkiye: US$62m
  22. Mexico: US$61m
  23. Latvia: US$60m
  24. Russia: US$49m
  25. Egypt: US$49m
  26. Luxembourg: US$48m
  27. Slovakia: US$45m
  28. Estonia: US$42m
  29. Romania: US$32m
  30. Serbia: US$32m
  31. Belarus: US$31m
  32. Slovenia: US$29m
  33. Cyprus: US$27m
  34. Saudi Arabia: US$26m
  35. Uruguay: US$22m
  36. Ukraine: US$19m
  37. Greece: US$17m
  38. Bulgaria: US$16m
  39. Nicaragua: US$16m
  40. Croatia: US$15m
  41. Iceland: US$15m
  42. Canada: US$15m
  43. Costa Rica: US$13m
  44. Norway: US$11m
  45. Iran: US$11m
  46. Brazil: US$9m
  47. India: US$7m
  48. United Arab Emirates: US$7m
  49. Syria: US$7m
  50. Colombia: US$6m
  51. South Africa: US$5m
  52. Portugal: US$5m
  53. Jordan: US$3m
  54. Kyrgyzstan: US$3m
  55. Finland: US$3m
  56. Kazakhstan: US$3m
  57. Armenia: US$3m
  58. El Salvador: US$2m
  59. Peru: US$2m
  60. Thailand: US$2m

Top exporters

RankCountryValueShare
1 Germany US$2bn 21.6%
2 Italy US$2bn 18%
3 Denmark US$980m 8.9%
4 France US$653m 5.9%
5 United States US$571m 5.2%
6 Netherlands US$506m 4.6%
7 Belgium US$406m 3.7%
8 Poland US$405m 3.7%
9 Australia US$393m 3.6%
10 New Zealand US$371m 3.4%

Top importers

RankCountryValueShare
1 Italy US$1bn 10.1%
2 France US$942m 8.5%
3 Germany US$884m 8%
4 United Kingdom US$847m 7.7%
5 Netherlands US$669m 6.1%
6 Spain US$648m 5.9%
7 Belgium US$479m 4.3%
8 Japan US$381m 3.4%
9 China US$369m 3.3%
10 South Korea 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 countryMFN dutylines from – todata year
Afghanistan 12% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 22% 16% – 28% 2023 · HS 2017
Armenia 15%* 2023
Aruba 0% 2021 · HS 2012
Australia 19%* 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 15%* 2021 · HS 2017
Belize 5% 2023
Benin 20% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 21%* 18% – 23% 2022
Botswana 8.7%* 2023
Brazil 22% 16% – 28% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 60% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 123%* 0.6% – 246% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 12% 2023
Colombia 7.5% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 50% 34% – 65% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 40% 2022
Equatorial Guinea 30% 2023
Eswatini 6.3%* 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 50%* 47% – 56% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 5% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 18% 15% – 20% 2023
Hong Kong SAR China 0% 2023
Iceland 102%* 2023
India 30% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 72%* 55% – 90% 2022 · HS 2017
Jamaica 5% 2023
Japan 17% 0% – 30% 2023
Jordan 0% 2023
Kazakhstan 15%* 2023
Kenya 60% 2023
Kuwait 5% 2023
Kyrgyzstan 15%* 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 70%* 2020 · HS 2017
Lesotho 6.7%* 2023
Liberia 20% 2023
Libya 0% 2021 · HS 2017
Liechtenstein 61%* 8.1% – 92% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 45% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 15% 2023
Montserrat 5% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 6.6%* 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 40% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 41%* 2023
Norway 54%* 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 86%* 65% – 107% 2017 · HS 2017
Panama 30% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 15%* 2021 · HS 2017
Rwanda 60% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 6% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 35% 2023 · HS 2017
South Africa 6.3%* 2023
South Korea 36% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 3% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 50%* 6.6% – 75% 2023
Syria 20% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 60% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 5% 2023 · HS 2012
Türkiye 140% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 60% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 47%* 44% – 53% 2023
United States 9.9% 8.5% – 10% 2023
Uruguay 22% 16% – 28% 2023 · HS 2017
Uzbekistan 15%* 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 40% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 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 processed
22252 Cheese from milk of buffalo, fresh or processed
22253 Cheese from milk of sheep, fresh or processed
22254 Cheese from milk of goats, fresh or processed
ISIC Rev. 4 activity
1050 Manufacture of dairy products

Earlier HS editions

HSCode
20170406.10unchanged
20120406.10unchanged
20070406.10unchanged
20020406.10unchanged
19960406.10unchanged
19920406.10unchanged

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 9 January 2020 · 0406.10.84.00

    The tariff classification of Cream Cheese from Austria

  • N306296 U.S. CBP 18 October 2019 · 0406.10.84.00

    The tariff classification of Flavored Cream Cheese from Germany

  • N306271 U.S. CBP 16 October 2019 · 0406.10.84.00

    The tariff classification of Flavored Cream Cheese from Germany

  • N306295 U.S. CBP 16 October 2019 · 0406.10.84.00

    The tariff classification of Flavored Cream Cheese from Germany

  • N305255 U.S. CBP 8 August 2019 · 0406.10.84.00

    The tariff classification of Cheeses from Argentina

  • N275957 U.S. CBP 28 September 2016 · 0406.10.95.00

    The tariff classification of spreadable cream cheese from Finland

  • 600014869 HMRC 5 February 2026 – 4 February 2029 · 0406 10 50 90

    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.

  1. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  2. EU Quota · Applies from:

    Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

    CELEX 32026R0996 · Source: eur-lex.europa.eu

Rule changes →

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.

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Typical products

Everyday names, not part of the legal text.