HSN 04063000
Processed cheese, not grated or powdered
8-digit tariff item under 0406 · Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal) · Section I
GST on HSN 04063000
This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.
| Rate | Description |
|---|---|
| 5% | Cheese, other than chena or paneerNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | Chena or paneer, whether or not pre-packaged and labelledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0406.
Importing Products under HSN 04063000
| 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 04063000
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 0406 |
| Export duty (Second Schedule) | None |
HSN 04063000 Classification
| Section I | Live Animals; Animal Products |
| Chapter 04 | Dairy produce; birds’ eggs; natural honey; edible products of animal |
| 0406 | CHEESE AND CURD |
| 04063000 | Processed cheese, not grated or powdered |
Similar HSN Codes
| Code | Description |
|---|---|
| 040610 | Fresh (unripened or uncured) cheese, including whey cheese, and curd |
| 04062000 | Grated or powdered cheese, of all kinds |
| 04064000 | Blue- veined cheese and other cheese containing veins produced by Penicillium roqueforti |
| 04069000 | Other cheese |
Frequently Asked Questions
What is the HSN code for Processed cheese, not grated or powdered?
The 8-digit HSN code is 04063000 - Processed cheese, not grated or powdered, under heading 0406 of Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal).
What is the GST rate on HSN 04063000?
5% (Cheese, other than chena or paneer); GST Exempt (Chena or paneer, whether or not pre-packaged and labelled) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 04063000?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 04063000 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Processed cheese, not grated or powdered?
HSN 04063000 carries more than one GST schedule entry: 5% for "Cheese, other than chena or paneer"; and Exempt for "Chena or paneer, whether or not pre-packaged and labelled". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.
What is the total import cost for HSN 04063000?
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% or 5% on ₹133,000. This heading carries more than one GST entry, so the total duty is between ₹33,000 and ₹39,650 - landing the consignment between ₹133,000 and ₹139,650, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Processed cheese, not grated or powdered be exported from India?
The ITC-HS export policy for HSN 04063000 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Processed cheese, not grated or powdered?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0406. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 4
DAIRY PRODUCE; BIRD'S EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES:
1. The expression "milk" means full cream milk or partially or completely skimmed milk.
1[2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.]
2[3.] For the purposes of heading 0405:
(a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milk fat content of 80% or more but not more than 95% by weight and a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
3[4.] Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:
(a) A milkfat content, by weight of the dry matter, of 5% or more;
(b) A dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) They are moulded or capable of being moulded.
4[5. This Chapter does not cover:
(a) non-living insects, unfit for human consumption (heading 0511);
(b) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702);
(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
6. For the purposes of heading 0410, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).]
SUB-HEADING NOTES:
1. For the purposes of sub-heading 0404 10, the expression "modified whey" means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of sub-heading 0405 10, the term "butter" does not include dehydrated butter or ghee (sub-heading 0405 90).
SUPPLEMENTARY NOTE:
In this Chapter "Wild Animals" means wild animals as defined in Wild Life (Protection) Act, 1972 (53 of 1972).
POLICY CONDITIONS:
(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the form given in ANF 2M of Appendices and Aayat Niryat Forms of FTP (2015-20), to the Director General of Foreign Trade alongwith the recommendation of the Chief Wild Life Warden of the State concerned.
(2) Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 is prohibited and in respect of those species listed in CITES, is subject to the provisions of CITES.
(3) Prohibition on import of milk and milk products (including chocolates and chocolate products and candies/ confectionary/ food preparations with milk or milk solids as an ingredient) from China is extended until the capacity of all laboratories at ports of entry have been suitably upgraded for testing melamine.
(4) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying and Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.
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NOTES:-
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Inserted vide Notification No. 54/2015-2020 dated 09-02-2022 |
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Re-Numbered vide Notification No. 54/2015-2020 dated 09-02-2022 before it was read as, "2." |
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Re-Numbered vide Notification No. 54/2015-2020 dated 09-02-2022 before it was read as, "3." |
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Substituted vide Notification No. 54/2015-2020 dated 09-02-2022 before it was read as, "4. This Chapter does not cover: (a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); (b) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or”; (c) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504)." |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify