European Union tariff line 0406 30 31 00: Not exceeding 48 %
Last updated
Key facts
- Tariff line
- 0406 30 31 00
- Covers
- Processed cheese, not grated or powdered, of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter, not exceeding 48 %
- Duty (MFN)
- 139.100 EUR DTN
- Preferential rates
- From 0% (44 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- HS subheading
- 0406.30
Summary
In the European Union tariff, line 0406 30 31 00 covers processed cheese, not grated or powdered, of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter, not exceeding 48 %. The general (MFN) duty rate is 139.100 EUR DTN. It falls under HS subheading 0406.30 in heading 04.06 (chapter 04).
What this line covers
In the European Union tariff, line 0406 30 31 00 covers processed cheese, not grated or powdered, of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter, not exceeding 48 %.
Its legal text is “Not exceeding 48 %”, read under “Processed cheese, not grated or powdered”, “Other” and “Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter”.
How it is structured
It falls under HS subheading 0406.30 in heading 04.06 (chapter 04). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 04
- Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Heading 04.06
- Cheese and curd
- Subheading 0406.30
- Processed cheese, not grated or powdered
- Within the subheading
- Other
- Within the subheading
- Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter
- Line 0406 30 31 00
- Not exceeding 48 %
Duty
The general (MFN) duty rate is 139.100 EUR DTN.
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 42 origins.
A preferential rate of 86.940 EUR DTN applies to goods from New Zealand.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 86.940 EUR DTN | New Zealand (NZ) |
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
Other lines under 0406.30
- 0406 30 10 10Processed Emmentaler
- 0406 30 10 20Processed Gruyère
- 0406 30 10 90Other
- 0406 30 39 00Exceeding 48 %
- 0406 30 90 00Of a fat content, by weight, exceeding 36 %
In other countries
National tariff lines under 0406.30 are live on border.bot for the United States (36 lines, also used by 1 other country).
- United States36 lines, used by 1 other country
Frequently asked questions
What does tariff line 0406 30 31 00 cover in the European Union tariff?
In the European Union tariff, line 0406 30 31 00 covers processed cheese, not grated or powdered, of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter, not exceeding 48 %.
What is the general (MFN) duty on 0406 30 31 00 in the European Union?
The general (MFN) duty rate is 139.100 EUR DTN.
Which preferential rates apply to 0406 30 31 00?
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 86.940 EUR DTN applies to goods from New Zealand.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.