Key facts
- HS subheading
- 0406.90
- National lines
- 41
- 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
- Chapter
- 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Summary
The European Union tariff splits HS 0406.90 (other cheese) into 41 national lines: 0406 90 01 00 (for processing), 0406 90 13 00 (emmentaler), 0406 90 15 00 (gruyère, Sbrinz), 0406 90 17 00 (bergkäse, Appenzell) and 37 others.
European Union lines under 0406.90
The European Union tariff splits HS 0406.90 (other cheese) into 41 national lines: 0406 90 01 00 (for processing), 0406 90 13 00 (emmentaler), 0406 90 15 00 (gruyère, Sbrinz), 0406 90 17 00 (bergkäse, Appenzell) and 37 others.
- 0406 90 01 00For processing
- 0406 90 13 00EmmentalerDuty: 171.700 EUR DTN
- 0406 90 15 00Gruyère, SbrinzDuty: 171.700 EUR DTN
- 0406 90 17 00Bergkäse, AppenzellDuty: 171.700 EUR DTN
- 0406 90 18 00Fromage fribourgeois, Vacherin Mont d'Or and Tête de MoineDuty: 171.700 EUR DTN
- 0406 90 21 20Whole 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 monthsDuty: 167.100 EUR DTN
- 0406 90 21 90OtherDuty: 167.100 EUR DTN
- 0406 90 23 00EdamDuty: 151.000 EUR DTN
- 0406 90 25 00TilsitDuty: 151.000 EUR DTN
- 0406 90 29 00KashkavalDuty: 151.000 EUR DTN
- 0406 90 32 00FetaDuty: 151.000 EUR DTN
- 0406 90 35 00Kefalo-TyriDuty: 151.000 EUR DTN
- 0406 90 37 00FinlandiaDuty: 151.000 EUR DTN
- 0406 90 39 00JarlsbergDuty: 151.000 EUR DTN
- 0406 90 50 00Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottlesDuty: 151.000 EUR DTN
- 0406 90 61 00Grana Padano, Parmigiano ReggianoDuty: 188.200 EUR DTN
- 0406 90 63 10PecorinoDuty: 188.200 EUR DTN
- 0406 90 63 90OtherDuty: 188.200 EUR DTN
- 0406 90 69 00OtherDuty: 188.200 EUR DTN
- 0406 90 73 00ProvoloneDuty: 151.000 EUR DTN
- 0406 90 74 00MaasdamDuty: 151.000 EUR DTN
- 0406 90 75 10CaciocavalloDuty: 151.000 EUR DTN
- 0406 90 75 90OtherDuty: 151.000 EUR DTN
- 0406 90 76 10FontinaDuty: 151.000 EUR DTN
- 0406 90 76 90OtherDuty: 151.000 EUR DTN
- 0406 90 78 00GoudaDuty: 151.000 EUR DTN
- 0406 90 79 10Esrom, Italico, Kernhem, Saint-PaulinDuty: 151.000 EUR DTN
- 0406 90 79 90OtherDuty: 151.000 EUR DTN
- 0406 90 81 10CantalDuty: 151.000 EUR DTN
- 0406 90 81 90OtherDuty: 151.000 EUR DTN
- 0406 90 82 00CamembertDuty: 151.000 EUR DTN
- 0406 90 84 00BrieDuty: 151.000 EUR DTN
- 0406 90 85 00Kefalograviera, KasseriDuty: 151.000 EUR DTN
- 0406 90 86 20Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kgDuty: 151.000 EUR DTN
- 0406 90 86 90OtherDuty: 151.000 EUR DTN
- 0406 90 89 10Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kgDuty: 151.000 EUR DTN
- 0406 90 89 90OtherDuty: 151.000 EUR DTN
- 0406 90 92 10Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kgDuty: 151.000 EUR DTN
- 0406 90 92 90OtherDuty: 151.000 EUR DTN
- 0406 90 93 00Exceeding 72 %Duty: 185.200 EUR DTN
- 0406 90 99 00OtherDuty: 221.200 EUR DTN
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.
In other countries
National tariff lines under 0406.90 are live on border.bot for the United States (51 lines, also used by 1 other country).
- United States51 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0406.90?
The European Union tariff splits HS 0406.90 (other cheese) into 41 national lines: 0406 90 01 00 (for processing), 0406 90 13 00 (emmentaler), 0406 90 15 00 (gruyère, Sbrinz), 0406 90 17 00 (bergkäse, Appenzell) and 37 others.
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.