HS 040610 Fresh (unripened or uncured) cheese, including whey cheese, and curd

For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 040610 is $2.269 per kilogram. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For instance, cheese originating from Australia (AU) may have specific tariff provisions under subheading 9822.04.40. Additionally, certain countries listed under 'S+' may have specific tariff treatments indicated by subheadings 9823.04.01-9823.04.54. Importers should consult the US Harmonized Tariff Schedule (USHTS) for the most accurate and up-to-date rates based on the country of origin and any applicable trade agreements. For example, if importing 100 kg of fresh cheese from a country with an MFN rate of $2.269/kg, the calculated duty would be 100 kg * $2.269/kg = $226.90.

In the United Kingdom, the standard duty rate for HS code 040610 is 154.00 GBP per 100 kg. This is a specific duty, meaning it is calculated based on the weight of the product, not its value. For example, if you import 500 kg of fresh cheese, the duty would be (500 kg / 100 kg) * 154.00 GBP/100 kg = 5 * 154.00 GBP = 770.00 GBP. It is crucial to verify if any preferential rates apply under the UK's trade agreements, such as the UK-EU Trade and Cooperation Agreement, which might offer reduced or zero duties for goods originating from the EU.

HS code 040610 covers cheeses that have not undergone a ripening or curing process. This includes cheeses like fresh mozzarella, ricotta, paneer, quark, and cream cheese. Key characteristics are their high moisture content, soft texture, and mild flavor, which are typical of cheeses consumed shortly after production. The World Customs Organization (WCO) Explanatory Notes to Chapter 04 clarify that these cheeses are typically ready for consumption without aging. If a cheese has undergone any form of curing or ripening, it would be classified under a different subheading within HS 0406, such as 0406.90 for 'Other cheese'.

When importing fresh cheese (HS 040610) into the European Union, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, an import license may be required depending on the quantity and origin of the cheese, as dairy products are often subject to import quotas and specific regulations. A certificate of origin is essential to claim preferential duty rates under trade agreements. Furthermore, importers must comply with EU food safety regulations, which may necessitate health certificates or phytosanitary certificates issued by the competent authority of the exporting country. Always consult the EU's TARIC database for the specific import requirements and duty rates applicable to your product and country of origin.

Canada has several trade agreements that could impact the duty rates for HS code 040610. For example, under the Canada-United States-Mexico Agreement (CUSMA), formerly NAFTA, certain fresh cheeses originating from the United States or Mexico may benefit from preferential duty rates. The Canada-European Union Comprehensive Economic and Trade Agreement (CETA) also offers potential tariff reductions for goods originating from the EU. Importers must ensure that the fresh cheese meets the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation to claim these preferential rates. The Canada Border Services Agency (CBSA) provides detailed information on tariff treatments and rules of origin.