Home » Indian Exim Policy » Custom Duty » Section - 1 : Live Animals; Animal Products » Chapter 4 : Dairy produce; bird's eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapter 4
Notes:

1. The expression "milk" means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading No. 04.05 :

1. 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.
2. 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.

3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics :

1. a milkfat content, by weight of the dry matter, of 5 per cent or more;
2. (b) a dry matter content, by weight, of at least 70 per cent but not exceeding 85 per cent; and
3. (c) they are moulded or capable of being moulded.

4. This Chapter does not cover :

1. products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading No. 17.02); or
2. albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading No. 35.04).

Sub-heading Notes:
1. For the purposes of sub-heading No. 0404.10, the expression "modified whey" means products consisting of whey constituents, i.e. whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. For the purposes of sub-heading No. 0405.10, the term "butter" does not include dehydrated butter or ghee (sub-heading No. 0405.90)

Heading No.	Sub-heading No.	Description of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
04.01		Milk and cream, not concentrated nor containing added sugar or other sweetening matter
	0401.10	- Of a fat content, by weight, not exceeding 1%.	35%
	0401.20	- Of a fat content, by weight, exceeding 1% but not exceeding 6%	35%
	0401.30	- Of a fat content, by weight, exceeding 6%	35%
04.02		Milk and cream, concentrated or containing added sugar or other sweetening matter
	0402.10	- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	60%
		- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%
	0402.21	-- Not containing added sugar or other sweetening matter	60%
	0402.29	-- Other	35%
		- Other:
	0402.91	-- Not containing added sugar or other sweetening matter	35%
	0402.99	-- Other	35%
04.03		Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit nuts or cocoa
	0403.10	- Yogurt	35%
	0403.90	- Other	35%
04.04		Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
	0404.10	- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter	35%
	0404.90	- Other	35%
04.05		Butter and other fats and oils derived from milk; dairy spreads
	0405.10	- Butter	40%
	0405.20	- Dairy spreads	35%
	0405.90	- Other	35%
04.06		Cheese and curd
	0406.10	- Fresh (unripened or uncured) cheese, including whey cheese and curd	35%
	0406.20	- Grated or powdered cheese, of all kinds	35%
	0406.30	- Processed cheese, not grated or powdered	35%
	0406.40	- Blue-veined cheese	35%
	0406.90	- Other cheese	40%
04.07	0407.00	Birds' eggs, in shell, fresh, preserved or cooked	35%
04.08		Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar Or other sweetening matter
		-Egg yolks:
	0408.11	-- Dried	35%
	0408.19	-- Other	35%
		- Other:
	0408.91	-- Dried	35%
	0408.99	-- Other	35%
04.09	0409.00	Natural honey	35%
04.10	0410.00	Edible products of animal origin, not elsewhere specified or included	35%