Customs tariff code 0406.30.39.00: Exceeding 48 %
Reference data as at 1 July 2026
Customs tariff code 0406.30.39.00 covers Exceeding 48 %. The third-country duty rate is 144.900 EUR DTN, plus import VAT.
0406.30.39.00 is TARIC code in the EU customs tariff, in chapter 04. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 0406.30.39.00
- Third-country duty
- 144.900 EUR DTN
- Declarable
- No
- Binding rulings
- 8
Where this code sits in the tariff
- 04DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
- 0406Cheese and curd
- 0406.30Processed cheese, not grated or powdered
- 0406.30.39Exceeding 48 %
- 0406.30.39.00Exceeding 48 %
From HS code to customs tariff code 0406.30.39.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 144.900 EUR DTN | MFN |
| Eastern and Southern Africa States | 0 % | Tariff preference |
| SADC EPA | 0 % | Tariff preference |
| Fiji | 0 % | Tariff preference |
| All third countries | 71.900 EUR DTN | Non preferential tariff quota |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Japan | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Crema de queso (queso fundido) de Mascapone con queso Azul, con un contenido en materias grasas inferior al 36% y un contenido de materias grasas en la materia seca superior al 48%. Se presenta pasteurizada con consistencia cremosa y en envases con 150 g. de contenido. Se utiliza para su consumo
Crema de queso (queso fundido) con un contenido en materias grasas inferior al 36% y un contenido de materias grasas en la materia seca superior al 48%. Se presenta pasteurizada con consistencia cremosa y en envases con 150 g. de contenido. Función o uso: Se utiliza para su consumo.
Queso fundido para untar. Contenido de materia grasa inferior a 36% y contenido de materia grasa en la materia seca superior al 48%. Se presenta en tarrina de 150g. Concebido para uso alimentario.
Crema de queso semicurado fundido. Contenido de materia grasa inferior a 36% y contenido de materia grasa en la materia seca superior al 48%. Es presenta en envase de 125 gramos. Concebido para uso alimentario.
An edible snack packed in a plastic container with 3 compartments made up of different components. 1st compartment of cheese, 2nd compartment of cookie-Oreo, 3rd component of biscuit/crackers. The product is as a lunch time snack with good source of calcium. Cheese Food: Cheese (75 %), Skimmed Milk (Water, Skimmed Milk Powder), Emulsifying Salts (Sodium Citrates, Potassium Citrates), Milk Protein, Butter, Skimmed Milk Powder, Whey Powder (from Milk), Vitamin D, Preservative (Sorbic Acid), Acidity Regulator (Citric Acid), Anti-Caking Agent (Sunflower Lecithin), Wheat Crackers: Wheat Flour (71 %), Palm Oil, Wheat Bran, Sugar, Butter, Glucose-Fructose Syrup, Raising Agents (Ammonium Carbonates, Sodium Carbonates), Whey Powder (from Milk), Wheat Germ, Salt, Flavourings (contains Milk), Flour Treatment Agent (Sodium Metabisulphite), Chocolate Flavour Sandwich Biscuits with Filling: Wheat Flour, Sugar, Palm Oil, Rapeseed Oil, Fat Reduced Cocoa Powder (4.3 %), Wheat Starch, Glucose-Fructose Syrup, Raising Agents (Ammonium Carbonates, Potassium Carbonates, Sodium Carbonates), Salt, Emulsifier (Soya Lecithins), Acidity Regulator (Sodium Hydroxide), Flavouring Put up in set for retail sale. For Human Consumption.
An edible snack packed in a plastic container with 3 compartments made up of different components,1st compartment of cheese, 2nd compartment of Cadbury Chocolate buttons, 3rd compartment of biscuit/cracker This product is a snack for human consumption Cheese Food: Cheese (75 %), Skimmed Milk (Water, Skimmed Milk Powder), Emulsifying Salts (Sodium Citrates, Potassium Citrates), Milk Protein, Butter, Skimmed Milk Powder, Whey Powder (from Milk), Vitamin D, Preservative (Sorbic Acid), Acidity Regulator (Citric Acid), Anti-Caking Agent (Sunflower Lecithin) Wheat Crackers: Wheat Flour (71 %), Palm Oil, Wheat Bran, Sugar, Butter, Glucose-Fructose Syrup, Raising Agents (Ammonium Carbonates, Sodium Carbonates), Whey Powder (from Milk), Wheat Germ, Salt, Flavourings (contains Milk), Flour Treatment Agent (Sodium Metabisulphite), Milk Chocolates: Milk†, Sugar, Cocoa Butter, Cocoa Mass, Vegetable Fats (Palm, Shea), Emulsifier (E442), Flavourings, †The equivalent of 426 ml of Fresh Liquid Milk in every 227 g of Milk Chocolate, Milk Solids 20 % minimum, actual 23 %, Cocoa Solids 20 % minimum, Contains Vegetable Fats in addition to Cocoa Butter Put up in a set for retail sale.
Fromage fondu sous forme de cube et conditionné pour la vente au détail.
Queso fundido con nueces elaborado con leche de vaca pasteurizada, frutos secos, agua, mantequilla, etc. Con un contenido de materias grasas del 25%, y un porcentaje de materias grasas en la materia seca del 55%. Se presenta en piezas con unas medidas aproximadas de 17,2 cm de diámetro, 8,6 cm de altura y un peso de 2 kg.
Notes that govern this classification
Zu Unterpositionen 0406 30 10 bis 0406 30 90: Siehe die Erläuterungen zu Position 0406 des HS, erster Absatz Ziffer 3.
Zu Unterposition 0406 30: 1. Schmelzkäse, hergestellt durch Zerkleinern von Käse, Mischen des zerkleinerten Käses mit Butter, Molkenpulver, Natriumphosphat und Wasser, Erhitzen der Mischung und anschließendes Formen zu 2 kg Blöcken.
Einzelentscheidungen zur Kombinierten Nomenklatur (EE) (entfallen) Verordnung (EWG) Nr. 316/91 der Kommission vom 7. Februar 1991 (ABL. EG Nr. L 37/25) (RV L 316/91): 1. Geriebener Käse, infolge seines hohen Feuchtigkeitsgehalts und aufgrund der Transport- oder Verpackungsbedingungen (Verpackung im teilweisen Vakuum) agglomeriert. Unterposition 0406 2090 Einreihung gemäß den Allgemeinen Vorschriften 1 und 6 für die Auslegung der Kombinierten Nomenklatur sowie nach dem Wortlaut der KN-Codes 0406, 0406 20 und 0406 20 90. Verordnung (EWG) Nr. 719/93 der Kommission vom 25. März 1993 (ABL. EG Nr. L 74/47) (RV L 719/93): Geriebener Emmentaler Käse bestehend aus unregelmäßig geformten Käsepartikeln mit einer Breite von ca. 3 mm, einer Dicke von weniger als 1 mm und unterschiedlicher Länge, in der Regel mehr als 10 mm. …
Nationale Entscheidungen und Hinweise (NEH) Zum Begriff „Fettgehalt“: Die bei den einzelnen Unterpositionen angegebenen Vomhundertsätze des Fettgehalts von Käse beziehen sich nur dann auf den Trockenstoff, wenn dies ausdrücklich vorgeschrieben ist. In allen anderen Fällen bezieht sich der Fettgehalt immer auf die Gesamtkäsemasse (d. h. Trockenmasse und Wassergehalt). Bei dem in den Verzollungsunterlagen oder auf den Verpackungen angegebenen Fettgehalt ist deshalb jeweils zu beachten, ob er sich auf den Trockenstoff oder die Gesamtkäsemasse bezieht. Der Ausschuss für das Harmonisierte System bei der Weltzollorganisation hat während seiner 16. Sitzung (6. bis 17. …
Subdivisions of this code
Frequently asked questions
What does customs tariff code 0406.30.39.00 cover?
Code 0406.30.39.00 covers Exceeding 48 %. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 0406.30.39.00?
The third-country duty rate for 0406.30.39.00 is 144.900 EUR DTN. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 0406.30.39.00?
The first six digits form the HS code: 040630. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 0406.30.39.00 have?
0406.30.39.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 0406.30.39.00 sit in the tariff?
0406.30.39.00 sits in this hierarchy: 04 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED > 0406 Cheese and curd > 040630 Processed cheese, not grated or powdered > 04063039 Exceeding 48 %. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 0406.30.39.00?
Yes. The EBTI database holds decisions on 0406.30.39.00, for example ESBTIESBTI2025SOL1460. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 0406.30.39.00 change?
0406.30.39.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.