0406 90 180 0 — Cheese and curd: other cheese: other: Fribourgeois cheese, Vacherin Mont d’Or and Tête de Moine

0406 Cheese and curd (+): 0406 10 – Fresh (unripened or uncured) cheese, including whey cheese, and curd 0406 20 – Grated or powdered cheese, of all kinds 0406 30 – Processed cheese, not grated or powdered 0406 40 – Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 0406 90 – Other cheese

This heading covers all kinds of cheese, namely: (1) Fresh cheese (including cheese made from whey or buttermilk) and curd. Fresh cheese is unripened or uncured cheese which is ready for consumption shortly after manufacture (e.g., Ricotta, Broccio, Cottage cheese, Cream cheese, Mozzarella); (2) Grated or powdered cheese; (3) Processed cheese. This is manufactured by comminuting, mixing, melting and emulsifying, with the aid of heat and emulsifying or acidifying agents (including melting salts), one or more varieties of cheese and one or more of the following: cream or other dairy products, salt, spices, flavouring, colouring and water; (4) Blue-veined cheese, and other cheese with noble mould containing veins, produced by Penicillium roqueforti. (5) Soft cheese (e.g., Camembert, Brie); (6) Semi-hard cheese and hard cheese (e.g., Cheddar, Gouda, Gruyere, Parmesan). Whey cheese is obtained by concentrating whey with the addition of milk or of milk fat. It is classified in this heading only if it has the following three characteristics: (a) a milk fat content, calculated by weight in the dry matter, of 5 % or more;

47 (b) a dry matter content of not less than 70 % but not more than 85 % by weight; (c) they are moulded or capable of being moulded. The presence of meat, fish, crustaceans, herbs, spices, vegetables, fruit, nuts, vitamins, skimmed milk powder, etc., does not affect classification provided that the products retain the character of cheese. Cheese coated in batter or in breadcrumbs is classified in this heading whether or not it has been pre-cooked, provided that the products retain the character of cheese. Subheading Explanatory Note. Subheading 0406 40 This subheading covers cheese having visible veining in the body of the cheese, which may be blue, green or bluish-green in colour, such as Bleu d'Auvergne, Bleu des Causses, Bleu du Quercy, Blue Cheshire, Blue Dorset, Blue Wensleydale, Cabrales, Danablu, Gorgonzola, Mycella, Roquefort, Saingorlon and Stilton, as well as cheeses with proper names or trade names, provided that they meet the criteria set out above.

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

2. For the purposes of heading 0403, 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.

3. For the purposes of heading 0405:

(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.

4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 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.

5. This chapter does not cover:

(a) non-living insects, unfit for human consumption (heading 0511);

(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);

(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or

(d) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

6. For the purposes of heading 0410, the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. For the purposes of subheading 0404 10, the expression ‘modified whey’ means products consisting of whey constituents, that is, 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 subheading 0405 10, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).

Additional note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 0408 11 and 0408 19, the term “other-preserved” also applies to egg yolks with a small amount of salt (usually less than 12 wt.%) or with a small amount of chemicals added for preservation purposes, where both of the following conditions are met:

(i) the products retain the character of egg yolks of subheadings 0408 11 and 0408 19;

(ii) salt or chemicals are not used in greater quantities than is necessary for conservation purposes.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Subheadings 0404 10 120 1 and 0404 10 160 1 include whey and modified milk whey for which a tariff quota is fixed, subject to a licence issued by the competent authority.