# European Union tariff lines 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. Source: https://border.bot/countries/european-union/hs-codes/040690 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 04](https://border.bot/countries/european-union/hs-codes/04) / [0406.90](https://border.bot/countries/european-union/hs-codes/040690) ## Key facts - HS subheading: [0406.90](https://border.bot/hs-codes/040690) - 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](https://border.bot/countries/european-union) - Chapter: 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included ## 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 00](https://border.bot/countries/european-union/hs-codes/0406900100) Other cheese, For processing - [0406 90 13 00](https://border.bot/countries/european-union/hs-codes/0406901300) Other cheese, Other, Emmentaler. Duty (MFN): 171.700 EUR DTN - [0406 90 15 00](https://border.bot/countries/european-union/hs-codes/0406901500) Other cheese, Other, Gruyère, Sbrinz. Duty (MFN): 171.700 EUR DTN - [0406 90 17 00](https://border.bot/countries/european-union/hs-codes/0406901700) Other cheese, Other, Bergkäse, Appenzell. Duty (MFN): 171.700 EUR DTN - [0406 90 18 00](https://border.bot/countries/european-union/hs-codes/0406901800) Other cheese, Other, Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine. Duty (MFN): 171.700 EUR DTN - [0406 90 21 20](https://border.bot/countries/european-union/hs-codes/0406902120) Other cheese, Other, Cheddar, 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. Duty (MFN): 167.100 EUR DTN - [0406 90 21 90](https://border.bot/countries/european-union/hs-codes/0406902190) Other cheese, Cheddar, Other. Duty (MFN): 167.100 EUR DTN - [0406 90 23 00](https://border.bot/countries/european-union/hs-codes/0406902300) Other cheese, Other, Edam. Duty (MFN): 151.000 EUR DTN - [0406 90 25 00](https://border.bot/countries/european-union/hs-codes/0406902500) Other cheese, Other, Tilsit. Duty (MFN): 151.000 EUR DTN - [0406 90 29 00](https://border.bot/countries/european-union/hs-codes/0406902900) Other cheese, Other, Kashkaval. Duty (MFN): 151.000 EUR DTN - [0406 90 32 00](https://border.bot/countries/european-union/hs-codes/0406903200) Other cheese, Other, Feta. Duty (MFN): 151.000 EUR DTN - [0406 90 35 00](https://border.bot/countries/european-union/hs-codes/0406903500) Other cheese, Other, Kefalo-Tyri. Duty (MFN): 151.000 EUR DTN - [0406 90 37 00](https://border.bot/countries/european-union/hs-codes/0406903700) Other cheese, Other, Finlandia. Duty (MFN): 151.000 EUR DTN - [0406 90 39 00](https://border.bot/countries/european-union/hs-codes/0406903900) Other cheese, Other, Jarlsberg. Duty (MFN): 151.000 EUR DTN - [0406 90 50 00](https://border.bot/countries/european-union/hs-codes/0406905000) Other cheese, Other, Other, Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles. Duty (MFN): 151.000 EUR DTN - [0406 90 61 00](https://border.bot/countries/european-union/hs-codes/0406906100) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Not exceeding 47 %, Grana Padano, Parmigiano Reggiano. Duty (MFN): 188.200 EUR DTN - [0406 90 63 10](https://border.bot/countries/european-union/hs-codes/0406906310) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Not exceeding 47 %, Fiore Sardo, Pecorino, Pecorino. Duty (MFN): 188.200 EUR DTN - [0406 90 63 90](https://border.bot/countries/european-union/hs-codes/0406906390) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Not exceeding 47 %, Fiore Sardo, Pecorino, Other. Duty (MFN): 188.200 EUR DTN - [0406 90 69 00](https://border.bot/countries/european-union/hs-codes/0406906900) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Not exceeding 47 %, Other. Duty (MFN): 188.200 EUR DTN - [0406 90 73 00](https://border.bot/countries/european-union/hs-codes/0406907300) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Provolone. Duty (MFN): 151.000 EUR DTN - [0406 90 74 00](https://border.bot/countries/european-union/hs-codes/0406907400) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Maasdam. Duty (MFN): 151.000 EUR DTN - [0406 90 75 10](https://border.bot/countries/european-union/hs-codes/0406907510) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Asiago, Caciocavallo, Montasio, Ragusano, Caciocavallo. Duty (MFN): 151.000 EUR DTN - [0406 90 75 90](https://border.bot/countries/european-union/hs-codes/0406907590) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Asiago, Caciocavallo, Montasio, Ragusano, Other. Duty (MFN): 151.000 EUR DTN - [0406 90 76 10](https://border.bot/countries/european-union/hs-codes/0406907610) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø, Fontina. Duty (MFN): 151.000 EUR DTN - [0406 90 76 90](https://border.bot/countries/european-union/hs-codes/0406907690) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø, Other. Duty (MFN): 151.000 EUR DTN - [0406 90 78 00](https://border.bot/countries/european-union/hs-codes/0406907800) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Gouda. Duty (MFN): 151.000 EUR DTN - [0406 90 79 10](https://border.bot/countries/european-union/hs-codes/0406907910) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio, Esrom, Italico, Kernhem, Saint-Paulin. Duty (MFN): 151.000 EUR DTN - [0406 90 79 90](https://border.bot/countries/european-union/hs-codes/0406907990) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio, Other. Duty (MFN): 151.000 EUR DTN - [0406 90 81 10](https://border.bot/countries/european-union/hs-codes/0406908110) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey, Cantal. Duty (MFN): 151.000 EUR DTN - [0406 90 81 90](https://border.bot/countries/european-union/hs-codes/0406908190) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey, Other. Duty (MFN): 151.000 EUR DTN - [0406 90 82 00](https://border.bot/countries/european-union/hs-codes/0406908200) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Camembert. Duty (MFN): 151.000 EUR DTN - [0406 90 84 00](https://border.bot/countries/european-union/hs-codes/0406908400) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Brie. Duty (MFN): 151.000 EUR DTN - [0406 90 85 00](https://border.bot/countries/european-union/hs-codes/0406908500) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Kefalograviera, Kasseri. Duty (MFN): 151.000 EUR DTN - [0406 90 86 20](https://border.bot/countries/european-union/hs-codes/0406908620) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Other cheese, of a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 52 %, Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg. Duty (MFN): 151.000 EUR DTN - [0406 90 86 90](https://border.bot/countries/european-union/hs-codes/0406908690) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Other cheese, of a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 52 %, Other. Duty (MFN): 151.000 EUR DTN - [0406 90 89 10](https://border.bot/countries/european-union/hs-codes/0406908910) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Other cheese, of a water content, by weight, in the non-fatty matter, Exceeding 52 % but not exceeding 62 %, Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg. Duty (MFN): 151.000 EUR DTN - [0406 90 89 90](https://border.bot/countries/european-union/hs-codes/0406908990) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Other cheese, of a water content, by weight, in the non-fatty matter, Exceeding 52 % but not exceeding 62 %, Other. Duty (MFN): 151.000 EUR DTN - [0406 90 92 10](https://border.bot/countries/european-union/hs-codes/0406909210) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Other cheese, of a water content, by weight, in the non-fatty matter, Exceeding 62 % but not exceeding 72 %, Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg. Duty (MFN): 151.000 EUR DTN - [0406 90 92 90](https://border.bot/countries/european-union/hs-codes/0406909290) Other cheese, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 47 % but not exceeding 72 %, Other cheese, of a water content, by weight, in the non-fatty matter, Exceeding 62 % but not exceeding 72 %, Other. Duty (MFN): 151.000 EUR DTN - [0406 90 93 00](https://border.bot/countries/european-union/hs-codes/0406909300) Other cheese, Other, Other, Other, Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter, Exceeding 72 %. Duty (MFN): 185.200 EUR DTN - [0406 90 99 00](https://border.bot/countries/european-union/hs-codes/0406909900) Other cheese, Other. Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/040690): 51 lines, used by 1 other country - [The Harmonized System text for 0406.90](https://border.bot/hs-codes/040690) - Previous subheading: [0406.40](https://border.bot/countries/european-union/hs-codes/040640) Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti - Next subheading: [0407.11](https://border.bot/countries/european-union/hs-codes/040711) Fertilised eggs for incubation ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/040690.json