Product classification

HS code for Cheese: 0406.90

Dairy produce, cheese (not grated, powdered or processed), n.e.c. in heading no. 0406.

Classification of cheese under HS 0406.90

Classification under HS code 0406.90 is determined by the General Rules for the Interpretation of the Harmonized System (GRI). This specific subheading covers "other cheese" that does not fall under fresh cheese (0406.10), grated or powdered cheese (0406.20), or processed cheese (0406.30). It typically includes hard, semi-hard, and soft cheeses that have been cured or ripened but have not been further processed into a homogeneous mass with emulsifiers. The classification depends on the moisture content, fat content, and the specific manufacturing process used to produce the cheese. For customs purposes, the product must be derived from milk and contain the characteristic proteins and fats of dairy. If the product contains non-dairy fats, such as vegetable oil, it may be excluded from Chapter 4 entirely and moved to Chapter 21 as a food preparation.

Covers
  • Cheddar cheese
  • Gouda and Edam
  • Brie and Camembert
  • Swiss and Emmental cheese
  • Blue-veined cheese (e.g., Roquefort, Gorgonzola)
  • Parmesan (in blocks, not grated)
Also under 0406.90
  • Tillamook Cheddar
  • Beemster Gouda
  • Président Brie
  • Feta PDO
  • Parmigiano Reggiano

Codes often confused with 0406.90

Common mistake. This code is frequently confused with HS code 0406.30, which covers processed cheese. Processed cheese is made by grinding, mixing, melting, and emulsifying one or more varieties of cheese with the aid of heat and emulsifying agents. Another common error is using 0406.20 for block cheese; 0406.20 is strictly for cheese that has been grated or powdered. Additionally, vegan "cheese" made from nuts or oils must be classified under 2106.90 rather than 0406.90.

0406.30Dairy produce; cheese, processed (not grated or powdered)0406.20Dairy produce; cheese of all kinds, grated or powdered2106.90Food preparations; n.e.c. in item no. 2106.10

Top exporters and importers of HS 040690 (the code used for cheese), 2025

In 2025, the largest exporter of HS 040690 (the code used for cheese) in UN Comtrade data was the Netherlands, with 17% of world exports; the largest importer in UN Comtrade data was Germany, with 18% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 040690, not only cheese.

Top exporters 2025 · share of world exports

  1. 1 Netherlands $4.7B
  2. 2 Germany $3.5B
  3. 3 France $3.1B

World total: $27.5B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $5.2B
  2. 2 France $1.8B
  3. 3 Italy $1.8B

World total: $28.3B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for cheese

Brazil splits HS 0406.90 into 4 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about cheese

What is the HS code for Cheese?

The HS code for Cheese is 040690 (Dairy produce; cheese (not grated, powdered or processed), n.e.c. in heading no. 0406). The HS code for most standard ripened cheeses in block or wheel form is 0406.90.

How do I classify Cheese for customs?

Cheese is classified under HS code 040690 — Dairy produce; cheese (not grated, powdered or processed), n.e.c. in heading no. 0406. This is a 6-digit subheading level code.

Does this code include fresh mozzarella?

No, fresh mozzarella is typically classified under HS code 0406.10 as it is an unripened or uncured cheese.

Which countries are the top exporters of cheese (HS 040690)?

In 2025, the top exporters of HS 040690 (the code used for cheese) in UN Comtrade data were the Netherlands ($4.7B, 17% of world exports), Germany ($3.5B) and France ($3.1B). World exports came to about $27.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of cheese (HS 040690)?

In 2025, the top importers of HS 040690 (the code used for cheese) in UN Comtrade data were Germany ($5.2B, 18% of world imports), France ($1.8B) and Italy ($1.8B). World imports came to about $28.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Is the HS code for Cheese the same in all countries?

The base HS code 040690 for Cheese is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for cheese in Brazil?

Brazil splits HS 040690 into 4 NCM codes, so the right one for cheese depends on the product's details: 0406.90.10 (Hard cheese, moisture below 36%), 0406.90.20 (Semi-hard cheese, moisture 36% to under 46%), 0406.90.30 (Soft cheese, moisture 46% to under 55%), 0406.90.90 (Other cheese, moisture 55% or more).