Import duty on cheese in the UK

HS code

0406.90

UK codes

32

UK import duty

Varies by line

UK VAT

0%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Most hard and semi-hard cheeses are 0406.90. US cheese imports are subject to tariff-rate quotas and detailed lines.

UK commodity codes under 0406.90

UK commodity codeDescriptionImport dutyVAT
0406 90 01 00For processing£139 / 100 kgconditions apply0%
0406 90 13 00Other › Emmentaler£143 / 100 kg0%
0406 90 15 00Other › Gruyère, sbrinz£143 / 100 kg0%
0406 90 17 00Other › Bergkäse, appenzell£143 / 100 kg0%
0406 90 18 00Other › Fromage fribourgeois, vacherin mont d'or and tête de moine£143 / 100 kg0%
0406 90 21Other › Cheddar
2 full 10-digit codes
  • 0406 90 21 20 — Other › Cheddar › Whole cheeses (of the conventional flat cylindrical shape of a net weight of not less than 33 kg but not more than 44 kg and cheeses in cubic blocks or in parallelepiped shape, of a net weight of 10 kg or more) of a minimum fat content of 50% by weight, in the dry matter, matured for at least three months
  • 0406 90 21 90 — Other › Cheddar › Other
£139 / 100 kg0%
0406 90 23 00Other › Edam£126 / 100 kg0%
0406 90 25 00Other › Tilsit£126 / 100 kg0%
0406 90 29 00Other › Kashkaval£126 / 100 kg0%
0406 90 32 00Other › Feta£126 / 100 kg0%
0406 90 35 00Other › Kefalo-tyri£126 / 100 kg0%
0406 90 37 00Other › Finlandia£126 / 100 kg0%
0406 90 39 00Other › Jarlsberg£126 / 100 kg0%
0406 90 50 00Other › Other › Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles£126 / 100 kg0%
0406 90 61 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Not exceeding 47 % › Grana padano, parmigiano reggiano£157 / 100 kg0%
0406 90 63Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Not exceeding 47 % › Fiore sardo, pecorino
2 full 10-digit codes
  • 0406 90 63 10 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Not exceeding 47 % › Fiore sardo, pecorino › Pecorino
  • 0406 90 63 90 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Not exceeding 47 % › Fiore sardo, pecorino › Other
£157 / 100 kg0%
0406 90 69 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Not exceeding 47 % › Other£157 / 100 kg0%
0406 90 73 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Provolone£126 / 100 kg0%
0406 90 74 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Maasdam£126 / 100 kg0%
0406 90 75Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Asiago, caciocavallo, montasio, ragusano
2 full 10-digit codes
  • 0406 90 75 10 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Asiago, caciocavallo, montasio, ragusano › Caciocavallo
  • 0406 90 75 90 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Asiago, caciocavallo, montasio, ragusano › Other
£126 / 100 kg0%
0406 90 76Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Danbo, fontal, fontina, fynbo, havarti, maribo, samsø
2 full 10-digit codes
  • 0406 90 76 10 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Danbo, fontal, fontina, fynbo, havarti, maribo, samsø › Fontina
  • 0406 90 76 90 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Danbo, fontal, fontina, fynbo, havarti, maribo, samsø › Other
£126 / 100 kg0%
0406 90 78 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Gouda£126 / 100 kg0%
0406 90 79Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Esrom, italico, kernhem, saint-nectaire, saint-paulin, taleggio
2 full 10-digit codes
  • 0406 90 79 10 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Esrom, italico, kernhem, saint-nectaire, saint-paulin, taleggio › Esrom, italico, kernhem, saint-paulin
  • 0406 90 79 90 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Esrom, italico, kernhem, saint-nectaire, saint-paulin, taleggio › Other
£126 / 100 kg0%
0406 90 81Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Cantal, cheshire, wensleydale, lancashire, double gloucester, blarney, colby, monterey
2 full 10-digit codes
  • 0406 90 81 10 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Cantal, cheshire, wensleydale, lancashire, double gloucester, blarney, colby, monterey › Cantal
  • 0406 90 81 90 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Cantal, cheshire, wensleydale, lancashire, double gloucester, blarney, colby, monterey › Other
£126 / 100 kg0%
0406 90 82 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Camembert£126 / 100 kg0%
0406 90 84 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Brie£126 / 100 kg0%
0406 90 85 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Kefalograviera, kasseri£126 / 100 kg0%
0406 90 86Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 52 %
2 full 10-digit codes
  • 0406 90 86 20 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 52 % › Tulum peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg
  • 0406 90 86 90 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 52 % › Other
£126 / 100 kg0%
0406 90 89Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 52 % but not exceeding 62 %
2 full 10-digit codes
  • 0406 90 89 10 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 52 % but not exceeding 62 % › Tulum peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg
  • 0406 90 89 90 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 52 % but not exceeding 62 % › Other
£126 / 100 kg0%
0406 90 92Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 62 % but not exceeding 72 %
2 full 10-digit codes
  • 0406 90 92 10 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 62 % but not exceeding 72 % › Tulum peyniri, made from sheep’s milk or buffalo milk, in individual plastic or other kind of packings of less than 10 kg
  • 0406 90 92 90 — Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 47 % but not exceeding 72 % › Other cheese, of a water content, by weight, in the non-fatty matter › Exceeding 62 % but not exceeding 72 % › Other
£126 / 100 kg0%
0406 90 93 00Other › Other › Other › Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter › Exceeding 72 %£154 / 100 kg0%
0406 90 99 00Other › Other › Other › Other£185 / 100 kg0%

Import duty on cheese by country

Import into the US

Varies by line

See HTS codes ›

Import into the UK

Varies by line

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Import into the EU

Varies by line

See CN codes ›

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will cheese really cost you?

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Frequently asked questions

Q1What is the UK commodity code for cheese?
It depends on the product’s details: 32 UK codes sit under HS 0406.90. The table on this page lists each one with its duty.
Q2What is the import duty on cheese in the UK?
Between Varies by line, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported cheese?
Yes. Import VAT of 0% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (0406.90) are the same. The US adds its own digits and rates: see the US HTS code for cheese.

Find another product’s UK duty

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New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.