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European Union tariff line 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

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Key facts

Tariff line
0406 90 92 10
Covers
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 %, 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
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
HS subheading
0406.90

Summary

In the European Union tariff, line 0406 90 92 10 covers 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 %, tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg. The general (MFN) duty rate is 151.000 EUR DTN. It falls under HS subheading 0406.90 in heading 04.06 (chapter 04).

What this line covers

In the European Union tariff, line 0406 90 92 10 covers 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 %, tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg.

Its legal text is “Tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg”, read under “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” and “Exceeding 62 % but not exceeding 72 %”.

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
Within the subheading
Other
Within the subheading
Other
Within the subheading
Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter
Within the subheading
Exceeding 47 % but not exceeding 72 %
Within the subheading
Other cheese, of a water content, by weight, in the non-fatty matter
Within the subheading
Exceeding 62 % but not exceeding 72 %
Line 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

Duty

The general (MFN) duty rate is 151.000 EUR DTN.

The rate is published on 0406 90 92 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 42 origins.

A preferential rate of 67.190 EUR DTN applies to goods from Türkiye.

Preferential rates for 0406 90 92 10
Preferential rateProgramme 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)
67.190 EUR DTNTürkiye (TR)

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 0406.90

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).

Frequently asked questions

What does tariff line 0406 90 92 10 cover in the European Union tariff?

In the European Union tariff, line 0406 90 92 10 covers 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 %, tulum Peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg.

What is the general (MFN) duty on 0406 90 92 10 in the European Union?

The general (MFN) duty rate is 151.000 EUR DTN. The rate is published on 0406 90 92 00.

Which preferential rates apply to 0406 90 92 10?

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 67.190 EUR DTN applies to goods from Türkiye.

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.

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