HS 040690 Other cheese

Import duty rates for HS code 040690, 'Other cheese', vary significantly by destination.

United States: The standard Most Favored Nation (MFN) duty rate is typically $1.227 per kilogram, with some cheeses potentially subject to a higher rate of $1.443 per kilogram. However, numerous preferential rates exist under Free Trade Agreements (FTAs) and Special Trade Programs. For example, cheese from Australia (AU) may fall under specific tariff subheadings like 9822.04.45. Importers must consult the US Harmonized Tariff Schedule (USHTS) for the specific rate applicable to their country of origin and any relevant quotas or special provisions.

United Kingdom: The UK Global Tariff (UKGT) often applies a specific duty rate of 143.00 GBP per 100 kg for 'Other cheese'. Preferential rates may apply for goods originating from countries with which the UK has a trade agreement. Always verify the UKGT for the most current and precise rate.

European Union: The EU's TARIC system indicates a duty rate of 171.70 EUR per 100 kg for 'Other cheese' under the Common Customs Tariff. Similar to the UK, preferential rates are available for goods from countries with preferential trade agreements with the EU. Consult the TARIC database for specific origin-based rates.

It is crucial for importers and customs brokers to verify the exact duty rate based on the specific country of origin and the most up-to-date tariff schedules for the importing country.

The duty calculation for HS code 040690 ('Other cheese') often involves a specific duty rate applied per unit of weight, typically per 100 kilograms. Some tariffs may also include ad valorem components or a combination.

Example Calculation (using a hypothetical UKGT rate): Assume a shipment of 500 kg of 'Other cheese' is imported into the UK, and the applicable duty rate from the UK Global Tariff is 143.00 GBP per 100 kg.

1. Determine the quantity in units of the tariff: The tariff is per 100 kg. The shipment is 500 kg, which is equivalent to 500 kg / 100 kg/unit = 5 units of 100 kg.
2. Apply the duty rate: Duty = Number of units × Duty rate per unit Duty = 5 × 143.00 GBP/100 kg = 715.00 GBP.

Therefore, the calculated import duty for this shipment would be 715.00 GBP. Importers must always confirm the precise duty rate and unit of measure from the official tariff schedule of the importing country.

HS code 040690, 'Other cheese', covers all cheeses that are not specifically classified under other subheadings within heading 0406. Heading 0406 generally covers 'Cheese and curd'. The key classification criteria revolve around the type of milk used (cow's, ewe's, goat's, etc.), the processing method, and the final form of the cheese.

Subheadings within 0406 typically differentiate based on:

• Fresh cheese, including whey cheese, and curd: (0406.10)
• Processed cheese, not elsewhere specified or included: (0406.90.10 - 0406.90.70 in the USHTS, for example, often distinguishing by fat content or specific types like grated or powdered cheese).
• Cheese of all kinds, not elsewhere specified or included: This is the broadest category, encompassing hard, semi-hard, soft cheeses, blue-veined cheeses, etc., that do not fit into more specific subheadings like fresh cheese or processed cheese.

To classify correctly under 040690, one must ensure the cheese is not a fresh cheese (0406.10) and is not a specifically defined processed cheese. If it's a natural cheese (e.g., cheddar, gouda, brie, feta, mozzarella, parmesan) that doesn't fall into a more specific category, it will likely be classified as 'Other cheese' under 040690. Always refer to the Explanatory Notes of the Harmonized System and the specific national tariff schedule for detailed guidance.

Numerous trade agreements can provide preferential duty rates for goods classified under HS code 040690 ('Other cheese'). These agreements aim to reduce or eliminate tariffs for goods originating from partner countries. Some prominent examples include:

• United States: Agreements like the USMCA (United States-Mexico-Canada Agreement) may offer preferential rates for cheese originating from Canada and Mexico. Other bilateral FTAs with countries such as Australia (AU), South Korea (KR), Chile (CL), and Peru (PE) often include specific provisions for dairy products, potentially impacting the duty rate for 'Other cheese'.
• United Kingdom: Following Brexit, the UK has established new trade agreements. For instance, the UK-EU Trade and Cooperation Agreement may provide preferential access for certain cheeses. The UK also has continuity agreements with many countries that previously had FTAs with the EU.
• European Union: The EU has an extensive network of Association Agreements and Free Trade Agreements with countries worldwide. Agreements with countries like Canada (CETA), Japan, and various Mediterranean nations can offer reduced or zero duty rates on specific cheese imports, subject to rules of origin and tariff rate quotas (TRQs).

Importers and customs brokers must meticulously check the specific terms of relevant trade agreements, including the applicable Rules of Origin, to determine eligibility for preferential treatment. This often involves obtaining a Certificate of Origin or ensuring the exporter provides the necessary proof of origin.

Importing 'Other cheese' (HS 040690) requires a comprehensive set of documents to ensure compliance with customs regulations and food safety standards. Key documents generally include:

1. Commercial Invoice: Detailing the seller, buyer, quantity, description of goods, unit price, and total value.
2. Bill of Lading (Ocean) or Air Waybill (Air): The transport document issued by the carrier.
3. Packing List: Itemizing the contents of each package, including weights and dimensions.
4. Import License/Permit: Depending on the importing country's regulations, specific import licenses or permits for dairy products may be necessary.
5. Certificate of Origin: Essential if claiming preferential duty rates under a trade agreement. This document verifies that the cheese originates from a country that is a party to the agreement.
6. Health Certificate/Phytosanitary Certificate: Often required by food safety authorities to confirm the product meets health and sanitary standards of the importing country. This may be issued by the competent authority of the exporting country.
7. FDA Prior Notice (for US imports): For shipments to the United States, the Food and Drug Administration (FDA) requires prior notice of imported food shipments.
8. EU Health Certificate: For imports into the European Union, specific health certificates may be mandated, often conforming to EU templates.
9. Proof of Payment of Duties and Taxes: Evidence that applicable duties and taxes have been settled.

It is imperative for importers and customs brokers to consult the specific import requirements of the destination country, as regulations regarding food safety, labeling, and documentation can vary significantly and are subject to change.