# European Union tariff line 0406 90 15 00: Gruyère, Sbrinz

> In the European Union tariff, line 0406 90 15 00 covers other cheese, gruyère, Sbrinz. The general (MFN) duty rate is 171.700 EUR DTN. It falls under HS subheading 0406.90 in heading 04.06 (chapter 04).

Source: https://border.bot/countries/european-union/hs-codes/0406901500
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) / [0406 90 15 00](https://border.bot/countries/european-union/hs-codes/0406901500)

## Key facts

- Tariff line: 0406 90 15 00
- Covers: Other cheese, gruyère, Sbrinz
- Duty (MFN): 171.700 EUR DTN
- Preferential rates: From 0% (43 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](https://border.bot/countries/european-union)
- HS subheading: [0406.90](https://border.bot/hs-codes/040690)

## What this line covers

In the European Union tariff, line 0406 90 15 00 covers other cheese, gruyère, Sbrinz.

Its legal text is “Gruyère, Sbrinz”, read under “Other cheese” and “Other”.

## How it is structured

It falls under HS subheading 0406.90 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 0406.90: Other cheese
- Within the subheading: Other
- Line 0406 90 15 00: Gruyère, Sbrinz

## Duty

The general (MFN) duty rate is 171.700 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.

- 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)

## 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)

## Other lines under 0406.90

- [0406 90 01 00](https://border.bot/countries/european-union/hs-codes/0406900100) For processing
- [0406 90 13 00](https://border.bot/countries/european-union/hs-codes/0406901300) Emmentaler
- [0406 90 17 00](https://border.bot/countries/european-union/hs-codes/0406901700) Bergkäse, Appenzell
- [0406 90 18 00](https://border.bot/countries/european-union/hs-codes/0406901800) Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine
- [0406 90 21 20](https://border.bot/countries/european-union/hs-codes/0406902120) 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
- [0406 90 21 90](https://border.bot/countries/european-union/hs-codes/0406902190) Other
- [0406 90 23 00](https://border.bot/countries/european-union/hs-codes/0406902300) Edam
- [0406 90 25 00](https://border.bot/countries/european-union/hs-codes/0406902500) Tilsit
- [0406 90 29 00](https://border.bot/countries/european-union/hs-codes/0406902900) Kashkaval
- [0406 90 32 00](https://border.bot/countries/european-union/hs-codes/0406903200) Feta
- [0406 90 35 00](https://border.bot/countries/european-union/hs-codes/0406903500) Kefalo-Tyri
- [0406 90 37 00](https://border.bot/countries/european-union/hs-codes/0406903700) Finlandia
- [0406 90 39 00](https://border.bot/countries/european-union/hs-codes/0406903900) Jarlsberg
- [0406 90 50 00](https://border.bot/countries/european-union/hs-codes/0406905000) Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles
- [0406 90 61 00](https://border.bot/countries/european-union/hs-codes/0406906100) Grana Padano, Parmigiano Reggiano
- [0406 90 63 10](https://border.bot/countries/european-union/hs-codes/0406906310) Pecorino
- [0406 90 63 90](https://border.bot/countries/european-union/hs-codes/0406906390) Other
- [0406 90 69 00](https://border.bot/countries/european-union/hs-codes/0406906900) Other
- [0406 90 73 00](https://border.bot/countries/european-union/hs-codes/0406907300) Provolone
- [0406 90 74 00](https://border.bot/countries/european-union/hs-codes/0406907400) Maasdam
- [0406 90 75 10](https://border.bot/countries/european-union/hs-codes/0406907510) Caciocavallo
- [0406 90 75 90](https://border.bot/countries/european-union/hs-codes/0406907590) Other
- [0406 90 76 10](https://border.bot/countries/european-union/hs-codes/0406907610) Fontina
- [0406 90 76 90](https://border.bot/countries/european-union/hs-codes/0406907690) Other
- [0406 90 78 00](https://border.bot/countries/european-union/hs-codes/0406907800) Gouda
- [0406 90 79 10](https://border.bot/countries/european-union/hs-codes/0406907910) Esrom, Italico, Kernhem, Saint-Paulin
- [0406 90 79 90](https://border.bot/countries/european-union/hs-codes/0406907990) Other
- [0406 90 81 10](https://border.bot/countries/european-union/hs-codes/0406908110) Cantal
- [0406 90 81 90](https://border.bot/countries/european-union/hs-codes/0406908190) Other
- [0406 90 82 00](https://border.bot/countries/european-union/hs-codes/0406908200) Camembert
- [0406 90 84 00](https://border.bot/countries/european-union/hs-codes/0406908400) Brie
- [0406 90 85 00](https://border.bot/countries/european-union/hs-codes/0406908500) Kefalograviera, Kasseri
- [0406 90 86 20](https://border.bot/countries/european-union/hs-codes/0406908620) Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg
- [0406 90 86 90](https://border.bot/countries/european-union/hs-codes/0406908690) Other
- [0406 90 89 10](https://border.bot/countries/european-union/hs-codes/0406908910) Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg
- [0406 90 89 90](https://border.bot/countries/european-union/hs-codes/0406908990) Other
- [0406 90 92 10](https://border.bot/countries/european-union/hs-codes/0406909210) Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg
- [0406 90 92 90](https://border.bot/countries/european-union/hs-codes/0406909290) Other
- [0406 90 93 00](https://border.bot/countries/european-union/hs-codes/0406909300) Exceeding 72 %
- [0406 90 99 00](https://border.bot/countries/european-union/hs-codes/0406909900) Other

- Previous line: [0406 90 13 00](https://border.bot/countries/european-union/hs-codes/0406901300) Emmentaler
- Next line: [0406 90 17 00](https://border.bot/countries/european-union/hs-codes/0406901700) Bergkäse, Appenzell

## Frequently asked questions

### What does tariff line 0406 90 15 00 cover in the European Union tariff?

In the European Union tariff, line 0406 90 15 00 covers other cheese, gruyère, Sbrinz.

### What is the general (MFN) duty on 0406 90 15 00 in the European Union?

The general (MFN) duty rate is 171.700 EUR DTN.

### Which preferential rates apply to 0406 90 15 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.

## 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/0406901500.json