Subheading · Chapter 04 · Heading 0406

0406.30

0406.30: Processed cheese, not grated or powdered

Processed cheese

0406.30 is the HS subheading for processed cheese, under heading 0406 in chapter 04.

What you pay

Importing into UK

Customs duty 121 GBP / 100 kg standard rate · across 6 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 30 00 00 Processed cheese, not grated or powdered
  2. 0406 30 10 00 In the manufacture of which no cheeses other than emmentaler, gruyère and appenzell have been used and which may contain, as an addition, glarus herb cheese (known as schabziger); put up for retail sale, of a fat content by weight in the dry matter not exceeding 56% 121.00 GBP / 100 kg
  3. 0406 30 10 10 Processed emmentaler 121 GBP / 100 kg
  4. 0406 30 10 20 Processed gruyère 121 GBP / 100 kg
  5. 0406 30 10 90 Other 121 GBP / 100 kg
  6. Other
  7. Of a fat content, by weight, not exceeding 36% and of a fat content, by weight, in the dry matter
  8. 0406 30 31 00 Not exceeding 48% 116 GBP / 100 kg
  9. 0406 30 39 00 Exceeding 48% 121 GBP / 100 kg
  10. 0406 30 90 00 Of a fat content, by weight, exceeding 36% 179 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–Colombia agreement Colombia 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
CPTPPQuota Brunei, Chile, Malaysia, Mexico 77 GBP / 100 kg / 73.81 GBP / 100 kg / 113.9 GBP / 100 kg
UK–Australia agreementQuota Australia 40.33 GBP / 100 kg / 38.67 GBP / 100 kg / 59.67 GBP / 100 kg
UK–New Zealand agreementQuota New Zealand 40.33 GBP / 100 kg / 38.67 GBP / 100 kg / 59.67 GBP / 100 kg

UK: imports by month

last 12 months£162.2m+0% · previous 12 months
Average import price£5.17 per kg
Jan 2024: £11.2mFeb 2024: £14mMar 2024: £11.1mApr 2024: £14.8mMay 2024: £11.2mJun 2024: £15.5mJul 2024: £14.3mAug 2024: £11.9mSept 2024: £14.1mOct 2024: £15.4mNov 2024: £15.3mDec 2024: £14.9mJan 2025: £12.9mFeb 2025: £8.5mMar 2025: £15.4mApr 2025: £13.3mMay 2025: £14.8mJun 2025: £10.1mJul 2025: £15.7mAug 2025: £11.8mSept 2025: £18.8mOct 2025: £12.2mNov 2025: £18.1mDec 2025: £14.9mJan 2026: £11.4mFeb 2026: £13.6mMar 2026: £11.4mApr 2026: £10.7mMay 2026: £13.3mJun 2026: £13.9mJul 2026: £13mAug 2026: £10.9m 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
Belgium £54.7m 33.7% +6.9%
France £34.3m 21.2% +4%
Germany £18.9m 11.6% -14.3%
Austria £12.9m 8% -8.6%
Spain £12.3m 7.6% +10.8%
Netherlands £10.2m 6.3% -13%
Poland £7.8m 4.8% +4.7%
Ireland £7.7m 4.7% -7.4%

Same subheading in other tariffs

World trade in 2024

0406.30 · US$4bn

Trade value (US$) no reported trade < US$2mUS$2m+US$19m+US$111m+> US$258m

Exports: 116
  1. Germany: US$563m
  2. Bahrain: US$431m
  3. France: US$356m
  4. Saudi Arabia: US$258m
  5. New Zealand: US$257m
  6. Austria: US$241m
  7. Belgium: US$224m
  8. Poland: US$218m
  9. United States: US$145m
  10. Denmark: US$141m
  11. Netherlands: US$112m
  12. Australia: US$111m
  13. Nicaragua: US$92m
  14. Egypt: US$90m
  15. Spain: US$66m
  16. Italy: US$53m
  17. Russia: US$44m
  18. Slovakia: US$34m
  19. Ireland: US$34m
  20. Türkiye: US$33m
  21. Morocco: US$30m
  22. Czechia: US$30m
  23. Hungary: US$28m
  24. United Kingdom: US$27m
  25. Uruguay: US$25m
  26. Vietnam: US$22m
  27. Jordan: US$22m
  28. Singapore: US$19m
  29. India: US$19m
  30. Luxembourg: US$18m
  31. South Africa: US$12m
  32. United Arab Emirates: US$11m
  33. Indonesia: US$11m
  34. Switzerland: US$11m
  35. Japan: US$11m
  36. Greece: US$10m
  37. Honduras: US$10m
  38. Croatia: US$9m
  39. Lithuania: US$8m
  40. El Salvador: US$7m
  41. Romania: US$6m
  42. Jamaica: US$6m
  43. Cyprus: US$5m
  44. Finland: US$5m
  45. South Korea: US$5m
  46. Sweden: US$5m
  47. Malaysia: US$5m
  48. Tunisia: US$4m
  49. Brazil: US$4m
  50. Latvia: US$3m
  51. Portugal: US$3m
  52. Philippines: US$3m
  53. Argentina: US$3m
  54. Kyrgyzstan: US$2m
  55. Ukraine: US$2m
  56. Hong Kong SAR China: US$2m
  57. Belarus: US$2m
  58. Israel: US$2m
  59. Bulgaria: US$1m
  60. Slovenia: US$1m

Top exporters

RankCountryValueShare
1 Germany US$563m 14.4%
2 Bahrain US$431m 11%
3 France US$356m 9.1%
4 Saudi Arabia US$258m 6.6%
5 New Zealand US$257m 6.5%
6 Austria US$241m 6.2%
7 Belgium US$224m 5.7%
8 Poland US$218m 5.6%
9 United States US$145m 3.7%
10 Denmark US$141m 3.6%

Top importers

RankCountryValueShare
1 Saudi Arabia US$434m 11.1%
2 United Kingdom US$203m 5.2%
3 France US$199m 5.1%
4 United Arab Emirates US$161m 4.1%
5 Italy US$151m 3.9%
6 Germany US$139m 3.6%
7 Australia US$136m 3.5%
8 Iraq US$119m 3%
9 Belgium US$114m 2.9%
10 China US$114m 2.9%

Binding rulings for similar goods 9

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.

  • N335977 U.S. CBP 14 November 2023 · 0406.30.24.00

    The tariff classification of Processed Cheddar Cheese from Venezuela

  • N320340 U.S. CBP 30 July 2021 · 0406.30.24.00

    The tariff classification of Pre-fried Frozen Cheese Sticks from Argentina

  • N313461 U.S. CBP 19 August 2020 · 0406.30.77.00

    The tariff classification of Crema di Parmigiano Reggiano from Italy

  • N312690 U.S. CBP 7 July 2020 · 0406.30.89.00

    The tariff classification of Processed Cheese from Netherlands

  • N304886 U.S. CBP 17 July 2019 · 0406.30.65.00

    The tariff classification of Canned Processed Cheese from Australia

  • N295853 U.S. CBP 4 May 2018 · 0406.30.89.00

    The tariff classification of a Processed Cheese from Austria.

  • 600010759 HMRC 1 August 2024 – 31 July 2027 · 0406 30 31 00

    Cheese. This is flavoured with chilli. The product can be pan fried or grilled. The production involves a double cooking process to increase firmness and the characteristic dense texture of the cheese. The item is vacuum packed and weighs 700g.

9 rulings in total for this code

In the UK Global Tariff all 6 lines under subheading 0406.30 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 4 lines under subheading 0406.30 carry a specific or compound duty rather than a percentage.

Goods from 168 countries can enter the UK at a preferential rate instead of the standard ; 162 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported processed cheese worth £162.2m (up 0% on the year before), at an average of £5.17 per kg; Belgium supplied 34%, followed by France.

World trade in processed cheese reached US$4bn in 2024, down 1.1% on 2023.

Germany was the largest exporter with 14.4% of the total, ahead of Bahrain.

Questions and answers

What is the HS code for processed cheese, not grated or powdered?

Processed cheese, not grated or powdered fall under HS subheading 0406.30, part of heading 0406, in section I of the Harmonized System.

What is the import duty on processed cheese, not grated or powdered in the EU?

Under the Turkish Customs Tariff Schedule, imports under 0406.30 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 processed cheese, not grated or powdered in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 0406.30 from countries without a preferential agreement are charged at 6.4% to 20%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most processed cheese, not grated or powdered?

Germany, with US$563m in 2024 (14.4% of world exports).

Which countries can export processed cheese to the UK duty-free?

162 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.

Where does the UK import processed cheese from?

In the 12 months to August 2026, the largest suppliers were Belgium (34%), France (21%) and Germany (12%), out of total imports of £162.2m.