HSN 04049000

Other

8-digit tariff item under 0404 · Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal) · Section I

GST on HSN 04049000

Rate Description
5% Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or includedNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 0404.

Importing Products under HSN 04049000

Basic Customs Duty 40%
Social Welfare Surcharge 10% of BCD
Preferential rate -
ITC-HS import policy Free
Unit of quantity kg

Exporting Products under HSN 04049000

ITC-HS export policy Free
Duty drawback (AIR 2023) 0.15%, matched at 0404
Export duty (Second Schedule) None

HSN 04049000 Classification

Section I Live Animals; Animal Products
Chapter 04 Dairy produce; birds’ eggs; natural honey; edible products of animal
0404 WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED
04049000 Other

Similar HSN Codes

Code Description
040410 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :

Frequently Asked Questions

What is the HSN code for Whey?

The 8-digit HSN code is 04049000 - Whey, under heading 0404 of Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal).

What is the GST rate on HSN 04049000?

5% (Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 04049000?

Basic Customs Duty is 40% plus 10% Social Welfare Surcharge.

Is import under HSN 04049000 allowed?

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

What is the total import cost for HSN 04049000?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 40% = ₹40,000; Social Welfare Surcharge 10% of BCD = ₹4,000; IGST 5% on ₹144,000. Total duty payable is about ₹51,200, landing the consignment at ₹151,200. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can Whey be exported from India?

The ITC-HS export policy for HSN 04049000 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on Whey?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0404. 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. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
  3. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
  4. ITC(HS) Schedule 2 - Export Policy (DGFT)
  5. Customs Tariff Act, 1975 - First Schedule (import tariff)
  6. 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
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