HSN 04059090

Other

8-digit tariff item under 0405 · Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal) · Section I

GST on HSN 04059090

Rate Description
5% Butter and other fats and oils derived from milk, including ghee; dairy spreadsNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 0405.

Importing Products under HSN 04059090

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 04059090

ITC-HS export policy Free
Duty drawback (AIR 2023) 0.15%, matched at 0405
Export duty (Second Schedule) None

HSN 04059090 Classification

Section I Live Animals; Animal Products
Chapter 04 Dairy produce; birds’ eggs; natural honey; edible products of animal
0405 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS
040590 Other :
04059090 Other

Similar HSN Codes

Code Description
04059010 Butter oil
04059020 Ghee

Frequently Asked Questions

What is the HSN code for Butter and other fats and oils derived from milk?

The 8-digit HSN code is 04059090 - Butter and other fats and oils derived from milk, under heading 0405 of Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal).

What is the GST rate on HSN 04059090?

5% (Butter and other fats and oils derived from milk, including ghee; dairy spreads) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 04059090?

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

Is import under HSN 04059090 allowed?

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

What is the total import cost for HSN 04059090?

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 Butter and other fats and oils derived from milk be exported from India?

The ITC-HS export policy for HSN 04059090 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on Butter and other fats and oils derived from milk?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0405. 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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