Cheese and curd

Heading 0406 covers cheese and curd, including ripened, fresh, processed, and other cheeses. It applies to cheeses made from cow, sheep, goat, and buffalo milk. Duty rates are varied and include ad valorem and specific duties. Tariff quotas for cheese imports from third countries apply. Import requires veterinary certificate and EU hygiene compliance (Regulation 853/2004). Poland is a significant cheese producer and exporter in the EU, with a strong cheese-making tradition. Heading 0406 is part of Chapter 4 (live animals and animal products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 0406 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 0406 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates are varied and include ad valorem and specific duties. Tariff quotas for cheese imports from third countries apply. Import requires veterinary certificate and EU hygiene compliance (Regulation 853/2004). Cheese exports (particularly mozzarella, Dutch-type, and curd cheeses) represent an important segment of Polish food trade. Duties include ad valorem and specific components — system is complex, verify CN subheading. Veterinary certificate (TRACES) and EU-approved dairy establishment required. Tariff quotas for cheese from third countries apply (e.g. Switzerland, New Zealand). PDO/PGI cheeses are subject to additional name protection in the EU. When importing goods under heading 0406 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 0406 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 0406 covers cheese and curd of all types. Subheadings divide into fresh cheese (curd, ricotta, mozzarella), grated cheese, processed cheese, blue-veined cheese and other ripened cheese. Key factor: fat and moisture content determine the subheading. Common mistake: analogue 'cheese' made from vegetable fats is not cheese under this heading — it goes to 2106. Cheese imports are subject to tariff quotas and high duties.