Subheading · Chapter 04 · Heading 0406
0406.90: Cheese and curd, other cheese
Other cheese
Official description Other cheese
0406.90 is the HS subheading for other cheese, under heading 0406 in chapter 04.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0406 90 00 00 Other cheese
- 0406 90 01 00 For processing
- Other
- 0406 90 13 00 Emmentaler 143 GBP / 100 kg
- 0406 90 15 00 Gruyère, sbrinz 143 GBP / 100 kg
- 0406 90 17 00 Bergkäse, appenzell 143 GBP / 100 kg
- 0406 90 18 00 Fromage fribourgeois, vacherin mont d'or and tête de moine 143 GBP / 100 kg
- 0406 90 21 00 Cheddar 139.00 GBP / 100 kg
- 0406 90 21 20 Whole cheeses (of the conventional flat cylindrical shape of a net weight of not less than 33 kg but not more than 44 kg and cheeses in cubic blocks or in parallelepiped shape, of a net weight of 10 kg or more) of a minimum fat content of 50% by weight, in the dry matter, matured for at least three months 139 GBP / 100 kg
- 0406 90 21 90 Other 139 GBP / 100 kg
- 0406 90 23 00 Edam 126 GBP / 100 kg
- 0406 90 25 00 Tilsit 126 GBP / 100 kg
- 0406 90 29 00 Kashkaval 126 GBP / 100 kg
- 0406 90 32 00 Feta 126 GBP / 100 kg
- 0406 90 35 00 Kefalo-tyri 126 GBP / 100 kg
- 0406 90 37 00 Finlandia 126 GBP / 100 kg
- 0406 90 39 00 Jarlsberg 126 GBP / 100 kg
- Other
- 0406 90 50 00 Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles 126 GBP / 100 kg
- Other
- Of a fat content, by weight, not exceeding 40% and a water content, by weight, in the non-fatty matter
- Not exceeding 47%
- 0406 90 61 00 Grana padano, parmigiano reggiano 157 GBP / 100 kg
- 0406 90 63 00 Fiore sardo, pecorino 157.00 GBP / 100 kg
- 0406 90 63 10 Pecorino 157 GBP / 100 kg
- 0406 90 63 90 Other 157 GBP / 100 kg
- 0406 90 69 00 Other 157 GBP / 100 kg
- Exceeding 47% but not exceeding 72%
- 0406 90 73 00 Provolone 126 GBP / 100 kg
- 0406 90 74 00 Maasdam 126 GBP / 100 kg
- 0406 90 75 00 Asiago, caciocavallo, montasio, ragusano 126.00 GBP / 100 kg
- 0406 90 75 10 Caciocavallo 126 GBP / 100 kg
- 0406 90 75 90 Other 126 GBP / 100 kg
- 0406 90 76 00 Danbo, fontal, fontina, fynbo, havarti, maribo, samsø 126.00 GBP / 100 kg
- 0406 90 76 10 Fontina 126 GBP / 100 kg
- 0406 90 76 90 Other 126 GBP / 100 kg
- 0406 90 78 00 Gouda 126 GBP / 100 kg
- 0406 90 79 00 Esrom, italico, kernhem, saint-nectaire, saint-paulin, taleggio 126.00 GBP / 100 kg
- 0406 90 79 10 Esrom, italico, kernhem, saint-paulin 126 GBP / 100 kg
- 0406 90 79 90 Other 126 GBP / 100 kg
- 0406 90 81 00 Cantal, cheshire, wensleydale, lancashire, double gloucester, blarney, colby, monterey 126.00 GBP / 100 kg
- 0406 90 81 10 Cantal 126 GBP / 100 kg
- 0406 90 81 90 Other 126 GBP / 100 kg
- 0406 90 82 00 Camembert 126 GBP / 100 kg
- 0406 90 84 00 Brie 126 GBP / 100 kg
- 0406 90 85 00 Kefalograviera, kasseri 126 GBP / 100 kg
- Other cheese, of a water content, by weight, in the non-fatty matter
- 0406 90 86 00 Exceeding 47% but not exceeding 52% 126.00 GBP / 100 kg
- 0406 90 86 20 Tulum peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg 126 GBP / 100 kg
- 0406 90 86 90 Other 126 GBP / 100 kg
- 0406 90 89 00 Exceeding 52% but not exceeding 62% 126.00 GBP / 100 kg
- 0406 90 89 10 Tulum peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg 126 GBP / 100 kg
- 0406 90 89 90 Other 126 GBP / 100 kg
- 0406 90 92 00 Exceeding 62% but not exceeding 72% 126.00 GBP / 100 kg
- 0406 90 92 10 Tulum peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg 126 GBP / 100 kg
- 0406 90 92 90 Other 126 GBP / 100 kg
- 0406 90 93 00 Exceeding 72% 154 GBP / 100 kg
- 0406 90 99 00 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.
Additional duties and charges 6
- Duty suspensionNon preferential duty under end-use 139 GBP / 100 kg
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1430
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 41 lines
- Tariff quotaNon preferential tariff quota under end-use 698.78 GBP / 1,000 kg
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2020/1432
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 41 lines
- Tariff quotaNon preferential tariff quota under end-use 14.27 GBP / 100 kg
- Tariff quotaNon preferential tariff quota 175.74 GBP / 1,000 kg
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 205 more
- Legal act
- S.I. 2020/1432
- Tariff lines
- on 2 of 41 lines
- Tariff quotaNon preferential tariff quota 14.27 GBP / 100 kg
- Applies to goods from
- Australia, New Zealand
- Legal act
- S.I. 2020/1432
- Tariff lines
- on 2 of 41 lines
- Tariff quotaNon preferential tariff quota 11.29 GBP / 100 kg
- Applies to goods from
- Canada
- Legal act
- S.I. 2020/1432
- Tariff lines
- on 2 of 41 lines
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–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 | 88.45 GBP / 100 kg / 91 GBP / 100 kg / 80.18 GBP / 100 kg / 99.9 GBP / 100 kg / 98 GBP / 100 kg / 117.72 GBP / 100 kg |
| UK–Australia agreementQuota | Australia | 46.33 GBP / 100 kg / 47.67 GBP / 100 kg / 42 GBP / 100 kg / 52.33 GBP / 100 kg / 51.33 GBP / 100 kg / 61.67 GBP / 100 kg |
| UK–New Zealand agreementQuota | New Zealand | 46.33 GBP / 100 kg / 47.67 GBP / 100 kg / 42 GBP / 100 kg / 52.33 GBP / 100 kg / 51.33 GBP / 100 kg / 61.67 GBP / 100 kg |
| UK–Türkiye agreementQuota | Türkiye | 56 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £221.2m | 19.4% | -10.8% | |
| £178.4m | 15.7% | +14.8% | |
| £173.1m | 15.2% | +4.5% | |
| £135.2m | 11.9% | -1.4% | |
| £107.9m | 9.5% | +10.2% | |
| £76.9m | 6.8% | -18.7% | |
| £42.2m | 3.7% | +2.9% | |
| £40.1m | 3.5% | +4.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$41m+US$508m+> US$1bn
Exports: 154
- Netherlands: US$4bn
- Germany: US$3bn
- France: US$3bn
- Italy: US$3bn
- Ireland: US$1bn
- Greece: US$1bn
- United States: US$1bn
- Denmark: US$882m
- New Zealand: US$811m
- Switzerland: US$705m
- Poland: US$676m
- United Kingdom: US$662m
- Belgium: US$548m
- Spain: US$538m
- Austria: US$508m
- Cyprus: US$391m
- Czechia: US$343m
- Australia: US$252m
- Argentina: US$168m
- Lithuania: US$159m
- Luxembourg: US$152m
- Slovakia: US$149m
- Hungary: US$127m
- Estonia: US$119m
- Türkiye: US$101m
- Nicaragua: US$97m
- Bulgaria: US$93m
- Latvia: US$92m
- Saudi Arabia: US$89m
- Canada: US$84m
- Portugal: US$68m
- Sweden: US$67m
- Romania: US$64m
- Egypt: US$63m
- Belarus: US$55m
- Uruguay: US$53m
- South Africa: US$44m
- Finland: US$41m
- Chile: US$39m
- Ukraine: US$33m
- India: US$30m
- Russia: US$20m
- Serbia: US$20m
- Slovenia: US$20m
- Mexico: US$19m
- Croatia: US$16m
- Honduras: US$11m
- Iran: US$9m
- El Salvador: US$8m
- Bosnia & Herzegovina: US$7m
- Kazakhstan: US$7m
- Brazil: US$6m
- Malaysia: US$6m
- Israel: US$6m
- North Macedonia: US$5m
- Norway: US$5m
- United Arab Emirates: US$5m
- Japan: US$5m
- Thailand: US$4m
- Azerbaijan: US$4m
Trade value (US$) no reported trade < US$6mUS$6m+US$56m+US$275m+> US$1bn
Imports: 220
- Germany: US$4bn
- United States: US$2bn
- Italy: US$2bn
- France: US$1bn
- United Kingdom: US$1bn
- Belgium: US$1bn
- Netherlands: US$1bn
- Spain: US$1bn
- Japan: US$768m
- Mexico: US$644m
- Greece: US$615m
- Sweden: US$574m
- Austria: US$473m
- Czechia: US$397m
- Canada: US$386m
- Poland: US$368m
- Denmark: US$362m
- Australia: US$353m
- Romania: US$300m
- Switzerland: US$293m
- Luxembourg: US$277m
- Saudi Arabia: US$275m
- Hungary: US$275m
- Portugal: US$257m
- Finland: US$210m
- South Korea: US$178m
- Croatia: US$162m
- Slovakia: US$159m
- Chile: US$158m
- United Arab Emirates: US$155m
- China: US$146m
- Morocco: US$141m
- Ireland: US$138m
- Algeria: US$134m
- Ukraine: US$110m
- Brazil: US$108m
- Slovenia: US$101m
- Bulgaria: US$100m
- Philippines: US$93m
- Kazakhstan: US$84m
- Dominican Republic: US$80m
- Kuwait: US$76m
- Norway: US$75m
- Israel: US$75m
- Cyprus: US$72m
- Bahrain: US$71m
- Libya: US$71m
- Serbia: US$71m
- Malaysia: US$62m
- Latvia: US$62m
- Lithuania: US$60m
- El Salvador: US$59m
- Indonesia: US$59m
- Thailand: US$58m
- Egypt: US$56m
- Iraq: US$56m
- Bosnia & Herzegovina: US$54m
- Lebanon: US$54m
- Jordan: US$49m
- Taiwan: US$48m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$4bn | 17.8% | |
| 2 | US$3bn | 13.5% | |
| 3 | US$3bn | 11.4% | |
| 4 | US$3bn | 10.4% | |
| 5 | US$1bn | 4.6% | |
| 6 | US$1bn | 4.1% | |
| 7 | US$1bn | 4.1% | |
| 8 | US$882m | 3.5% | |
| 9 | US$811m | 3.2% | |
| 10 | US$705m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$4bn | 17.4% | |
| 2 | US$2bn | 6.7% | |
| 3 | US$2bn | 6% | |
| 4 | US$1bn | 5.8% | |
| 5 | US$1bn | 5.3% | |
| 6 | US$1bn | 5% | |
| 7 | US$1bn | 4.7% | |
| 8 | US$1bn | 4.5% | |
| 9 | US$768m | 3.1% | |
| 10 | US$644m | 2.6% |
Binding rulings for similar goods 27
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.
- N361047 U.S. CBP
The tariff classification of Dehydrated Cheese Bites from United Kingdom
- N353510 U.S. CBP
The tariff classification of Gouda Cheese from Germany
- N347157 U.S. CBP
The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Shaved or Shredded Parmesan Cheese
- N343151 U.S. CBP
The tariff classification of Parmesan Style Aged Cheese from Estonia
- N343004 U.S. CBP
The tariff classification of Organic Feta Cheese from Greece
- N343026 U.S. CBP
The tariff classification of Cheeses from Estonia
- 600014883 HMRC
A boxed selection of different cheeses containing: 90g French Brie 90g Mature Cheddar 90g Red Leicester 96g Wensleydale cheese with sweetened dried cranberries 90g Blue Stilton Put up together for retail sale and intended for human consumption. Packaged in cardboard box with a clear plastic film…
- 600014882 HMRC
A boxed selection of different cheeses containing: 100g Double Gloucester Onion and Chives 100g Smoky Cheddar 100g Wensleydale and Cranberries 100g Cheddar and Caramelised Red Onions Put up together for retail sale and intended for human consumption. Packaged in cardboard box with a clear plastic…
- 600009232 HMRC
Rollitos. These is a ready to eat food preparation made from gouda cheese wrapped in slices of chorizo. The product is packed in a plastic tray and heat sealed with a film lid. There are 8 rollitos to each 80g pack. Ingredients: Gouda Cheese: Cows milk Salt Calcium chloride Microbial rennet…
- 600009233 HMRC
Rollitos. These is a ready to eat food preparation made from chilli cheddar cheese wrapped in slices of chorizo. The product is packed in a plastic tray and heat sealed with a film lid. There are 8 rollitos to each 80g pack. Ingredients: Chilli Cheddar Cheese: Cows milk Salt Crushed red chillies…
27 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 41 lines under subheading 0406.90 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 32 lines under subheading 0406.90 carry a specific or compound duty rather than a percentage.
Goods from 169 countries can enter the UK at a preferential rate instead of the standard; 145 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 other cheese worth £1.1bn (up 0% on the year before), at an average of £5.89 per kg; Ireland supplied 19%, followed by Italy.
World trade in other cheese reached US$25bn in 2024, up 1.7% on 2023.
The Netherlands was the largest exporter with 17.8% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for cheese and curd, other cheese?
Cheese and curd, other cheese fall under HS subheading 0406.90, part of heading 0406, in section I of the Harmonized System.
What is the import duty on cheese and curd, other cheese in the EU?
Under the Turkish Customs Tariff Schedule, imports under 0406.90 from countries without a preferential agreement are charged at 45% to 180%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cheese and curd, other cheese in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 0406.90 from countries without a preferential agreement are charged at 0% to 25%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cheese and curd, other cheese?
The Netherlands, with US$4bn in 2024 (17.8% of world exports).
Which countries can export other cheese to the UK duty-free?
145 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. 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 other cheese from?
In the 12 months to August 2026, the largest suppliers were Ireland (19%), Italy (16%) and France (15%), out of total imports of £1.1bn.
Typical products
- asiago
- blarney
- cheshire cheese
- colby cheese
- danbo
- double gloucester
- fiore sardo
- fontal
- fynbo
- havarti
- lancashire cheese
- maribo cheese
- montasio cheese
- monterey cheese
- ragusano
- saint-nectaire
Everyday names, not part of the legal text.