HSN 04011000

Of a fat content, by weight, not exceeding 1%

8-digit tariff item under 0401 · Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal) · Section I

GST on HSN 04011000

Rate Description
Exempted Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milkNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 0401.

Importing Products under HSN 04011000

Basic Customs Duty 30%
Social Welfare Surcharge 10% of BCD
Preferential rate -
ITC-HS import policy Free
Unit of quantity kg

Exporting Products under HSN 04011000

ITC-HS export policy Free
Duty drawback (AIR 2023) 0.15%, matched at 0401
Export duty (Second Schedule) None

HSN 04011000 Classification

Section I Live Animals; Animal Products
Chapter 04 Dairy produce; birds’ eggs; natural honey; edible products of animal
0401 MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
04011000 Of a fat content, by weight, not exceeding 1%

Similar HSN Codes

Code Description
04012000 Of a fat content, by weight, exceeding 1% but not exceeding 6%
04014000 Of a fat content, by weight, exceeding 6% but not exceeding 10%
04015000 Of a fat content, by weight, exceeding 10%

Frequently Asked Questions

What is the HSN code for Milk and cream of a fat content, by weight, not exceeding 1%?

The 8-digit HSN code is 04011000 - Milk and cream of a fat content, by weight, not exceeding 1%, under heading 0401 of Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal).

What is the GST rate on HSN 04011000?

GST Exempt (Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 04011000?

Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.

Is import under HSN 04011000 allowed?

The ITC-HS import policy for this code is Free (no licence required).

What is the total import cost for HSN 04011000?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% on ₹133,000. Total duty payable is about ₹33,000, landing the consignment at ₹133,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can Milk and cream of a fat content, by weight, not exceeding 1% be exported from India?

The ITC-HS export policy for HSN 04011000 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on Milk and cream of a fat content, by weight, not exceeding 1%?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0401. No cap is notified. Drawback is claimed on export against the shipping bill.

Sources

  1. Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
  2. Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
  3. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
  4. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
  5. ITC(HS) Schedule 2 - Export Policy (DGFT)
  6. Customs Tariff Act, 1975 - First Schedule (import tariff)
  7. Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate notifications. Rates are indicative - verify against the latest notification before filing.
Data updated: 14 Aug 2026
Chat with us on WhatsApp