HSN chapter guide
Chapter 04 — Dairy, eggs & honey
56 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- The expression "milk" means full cream milk or partially or completely skimmed milk.
- For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
- For the purposes of heading 04.05: (a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria. (b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics: (a) a milkfat content, by weight of the dry matter, of 5% or more; (b) a dry matter content, by weight, of at least 70% but not exceeding 85%, and (c) they are moulded or capable of being moulded.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 0401 10 00 | Of a fat content, by weight, not exceeding 1% | 30% |
| 0401 20 00 | Of a fat content, by weight, exceeding 1% but not exceeding 6% | 30% |
| 0401 40 00 | Of a fat content, by weight, exceeding 6% but not exceeding 10% | 30% |
| 0401 50 00 | Of a fat content, by weight, exceeding 10% | 30% |
| 0402 10 10 | Skimmed Milk | 60% |
| 0402 10 20 | Milk food for babies | 60% |
| 0402 10 90 | Other | 60% |
| 0402 21 00 | Not containing added sugar or other sweetening matter | 60% |
| 0402 29 10 | Whole milk | 30% |
| 0402 29 20 | Milk for babies | 30% |
| 0402 29 90 | Other | 30% |
| 0402 91 10 | Condensed milk | 30% |
| 0402 91 90 | Other | 30% |
| 0402 99 10 | Whole milk | 30% |
| 0402 99 20 | Condensed milk | 30% |
| 0402 99 90 | Other | 30% |
| 0403 10 00 | Yogurt | — |
| 0403 20 00 | Yogurt | 30% |
| 0403 90 10 | Butter milk | 30% |
| 0403 90 90 | Other | 30% |
| 0404 10 10 | Whey, concentrated, evaporated or condensed, liquid or semi-solid | 40% |
| 0404 10 20 | Whey, dry, blocks and powdered | 40% |
| 0404 10 90 | Other | 40% |
| 0404 90 00 | Other | 40% |
| 0405 10 00 | Butter | 40% |
| 0405 20 00 | Dairy spreads | 40% |
| 0405 90 10 | Butter oil | 40% |
| 0405 90 20 | Ghee | 40% |
| 0405 90 90 | Other | 40% |
| 0406 10 00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd | — |
| 0406 10 10 | Mozzarella cheese | 30% |
| 0406 10 90 | Other | 30% |
| 0406 20 00 | Grated or powdered cheese, of all kinds | 30% |
| 0406 30 00 | Processed cheese, not grated or powdered | 30% |
| 0406 40 00 | Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti | 30% |
| 0406 90 00 | Other cheese | 40% |
| 0407 11 00 | Of fowls of the species Gallus domesticus | 30% |
| 0407 19 10 | Of ducks | 30% |
| 0407 19 90 | Other | 30% |
| 0407 21 00 | Of fowls of the species Gallus domesticus | 30% |