0406.10
Chapter 04Dairy produce; eggs; honey
Heading 0406Cheese and curd
Subheading 040610Fresh (unripened or uncured) cheese, including whey cheese, and curd
Across 12 destination markets covered, HS 0406.10 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(60%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0406.10.02.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | 第二栏税率:35% | — |
INIndia | 04061010 | Mozzarella cheese | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 04061010 | - - Fresh (unripened or uncured) cheese, including whey cheese | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0406101000 | - - Fresh (unripened or uncured) cheese, including whey cheese | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0406.10.10 | - - Fresh (unripened or uncured) cheese, including whey cheese | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 04061010 | Fresh (unripened or uncured) cheese, including whey cheese | 60.00 | — | |
VNVietnam | 04061010 | - - Fresh (unripened or uncured) cheese, including whey cheese | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 040610020 | - A dry matter content, by weight, not exceeding 48%, chopped not exceeding 4g per each, frozen, in immediate packings, of a content exceeding 5kg | 35% | WTO 税率:22.4% | — |
KRKorea | 0406101010 | Mozzarella cheese | 36 | WTO 约束税率:0 | 18% Korea-China FTA / RCEP |
AUAustralia | 04061000 | Fresh (unripened or uncured) cheese, including whey cheese, and curd | $1.220/kg DC:$1.220/kg, less 5% | 0% ChAFTA | |
BRBrazil | 04061010 | Mozarela | 28.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 04061001 | Queso fresco (sin madurar), incluido el del lactosuero, y requesón. | 45%* | 一般进口税 (IGI):45%* 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.