HS Code 0406.10 : Fresh (unripened or uncured) cheese, including whey cheese, and curd
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for fresh (unripened or uncured) cheese, including whey cheese, and curd is 0406.10. Under the 2026 Mexico (SAT / TIGIE), the representative MFN general duty rate is 10.00 % [SNICE TIGIE 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .10
.10
Fresh (unripened or uncured) cheese, including whey cheese, and curd
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Mexico (SAT / TIGIE Customs Tariff 2026)
0406.10.01.00
MODULE 5: MEXICAN IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇲🇽 T-MEC / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Qualifying originating goods from the United States or Canada satisfying T-MEC tariff shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
Official SAT Rulings: Request a Servicio de Administración Tributaria [SAT Consulta Arancelaria ↗]
Notice: Mexican customs entry, TIGIE tariffs, DTA fees, and IVA taxes are governed by the Servicio de Administración Tributaria (SAT). Always verify exact 10-digit Fracción and NICO items with an accredited Agente Aduanal.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0406.10
Receive an automated email notification whenever SAT or Secretaría de Economía publishes duty rate adjustments or customs notices for 0406.10.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + FDA Food Facility RegistrationUSDA-APHIS (AP1): Veterinary Import Permit for Dairy/Animal Products
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Mexican Trade Remedies (SE / UPCI) & Safeguards
SE UPCI Anti-Dumping Status
Standard TIGIE Tariff
DOF Steel Safeguard Decrees
Exempt (Non-Steel Commodity)
SAGARPA / COFEPRIS / NOM Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TMEC | Tratado entre México, Estados Unidos y Canadá (T-MEC / USMCA) | Free | Must satisfy T-MEC tariff shift or Regional Value Content (RVC) rules. |
| CPTPP | Tratado de Integración Progresista de la Asociación Transpacífico | Free / Preferential | CPTPP Certificate of Origin and origin criterion. |
| TLCUEM | Acuerdo Global México-Unión Europea (TLCUEM) | Free / Preferential | EUR.1 Movement Certificate or REX Exporter Declaration. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Fresh (unripened or uncured) cheese, including whey cheese, and curd
MODULE 11: SAT Consulta Arancelaria (Diario Oficial de la Federación)
Legally binding tariff classification rulings issued by Servicio de Administración Tributaria (SAT) for HS 0406.10.
Query official SAT Central Administration of Customs Normativity consulta criteria:
Search Official SAT Consulta Portal for 0406.10 →US National HTS Tariff Lines (0406.10)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 0406.10 | Fresh (unripened or uncured) cheese, including whey cheese, and curd | Free | Free | Rate on request | — |
| 0406.10.02.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Chongos, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.04.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Chongos, Described in additional U.S.note 16 to this chapter and entered pursuant to its provisions | 10% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.08.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Chongos, Other | $1.509/kg | Free (BH,CL,JO,KR,MA,OM,P,SG) See 9822.04.35 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.51 (CO) See 9919.04.40, 9919.04.41-9919.04.42 (PA) | $1.775/kg | kg |
| 0406.10.12.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.14.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Blue-mold cheese and cheese and substitutes for cheese containing, or processed from, blue-mold cheese, Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.18.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Blue-mold cheese and cheese and substitutes for cheese containing, or processed from, blue-mold cheese, Other | $2.269/kg | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9822.04.40 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.52 (CO) See 9919.04.50, 9919.04.51, 9919.04.61 (PA) | $2.67/kg | kg |
| 0406.10.24.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Cheddar cheese, and cheese and substitutes for cheese containing, or processed from, Cheddar cheese, Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.28.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Cheddar cheese, and cheese and substitutes for cheese containing, or processed from, Cheddar cheese, Other | $1.227/kg | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9822.04.45 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.53 (CO) See 9919.04.50, 9919.04.52, 9919.04.62 (PA) | $1.443/kg | kg |
| 0406.10.34.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, American-type cheese, including Colby, washed curd and granular cheese (but not including Cheddar cheese), and cheese and substitutes for cheese containing, or processed from, such American-type cheese, Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.38.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, American-type cheese, including Colby, washed curd and granular cheese (but not including Cheddar cheese), and cheese and substitutes for cheese containing, or processed from, such American-type cheese, Other | $1.055/kg | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9822.04.50 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.54 (CO) See 9919.04.50, 9919.04.53, 9919.04.63 (PA) | $1.241/kg | kg |
| 0406.10.44.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Edam and Gouda cheeses, and cheese and substitutes for processed from, Edam and Gouda cheese, Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.48.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Edam and Gouda cheeses, and cheese and substitutes for processed from, Edam and Gouda cheese, Other | $1.803/kg | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9822.04.40 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.55 (CO) See 9919.04.50, 9919.04.54, 9919.04.64 (PA) | $2.121/kg | kg |
| 0406.10.54.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Italian-type cheeses, made from cow's milk, in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provol- one, Provoletti and Sbrinz); Italian-type cheeses, made from cow's milk, not in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya), and cheese and substitutes for cheese containing, or processed from, such Italian-type cheeses, whether or not in original loaves, Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 10% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.58.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Italian-type cheeses, made from cow's milk, in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provol- one, Provoletti and Sbrinz); Italian-type cheeses, made from cow's milk, not in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya), and cheese and substitutes for cheese containing, or processed from, such Italian-type cheeses, whether or not in original loaves, Other | $2.146/kg | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9822.04.40 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.56 (CO) See 9919.04.50, 9919.04.55, 9919.04.65 (PA) | $2.525/kg | kg |
| 0406.10.64.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Swiss or Emmentaler cheese other than with eye formation, Gruyere-process cheese and cheese and substitutes for cheese containing, or processed from, such cheeses, Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.68.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Swiss or Emmentaler cheese other than with eye formation, Gruyere-process cheese and cheese and substitutes for cheese containing, or processed from, such cheeses, Other | $1.386/kg | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9822.04.40 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.57 (CO) See 9919.04.50, 9919.04.56, 9919.04.66 (PA) | $1.631/kg | kg |
| 0406.10.74.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Other, Cheese, and substitutes for cheese, containing 0.5 percent or less by weight of butterfat, Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.78.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Other, Cheese, and substitutes for cheese, containing 0.5 percent or less by weight of butterfat, Other | $1.128/kg | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.58 (CO) See 9919.04.50, 9919.04.57, 9919.04.67 (PA) | $1.328/kg | kg |
| 0406.10.84.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Other, Other cheese and substitutes for cheese (except cheese not containing cow's milk, and soft ripened cow's milk cheese), Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
| 0406.10.88.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Other, Other cheese and substitutes for cheese (except cheese not containing cow's milk, and soft ripened cow's milk cheese), Other | $1.509/kg | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9822.04.35 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.51 (CO) See 9919.04.40, 9919.04.41-9919.04.42 (PA) | $1.775/kg | kg |
| 0406.10.95.00 | Fresh (unripened or uncured) cheese, including whey cheese, and curd, Other, Other, Other, Other | 8.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0406.20 | Subheading under Heading 0406 | Compare Subheading 0406.20 → |
| 0406.30 | Subheading under Heading 0406 | Compare Subheading 0406.30 → |
| 0406.40 | Subheading under Heading 0406 | Compare Subheading 0406.40 → |
| 0406.90 | Subheading under Heading 0406 | Compare Subheading 0406.90 → |
Official Primary Sources & Authority References
SNICE Portal de Consulta TIGIE 2026 ↗
Official Mexican 10-digit Fracción Arancelaria + NICO and MFN arancel rates.
Servicio de Administración Tributaria (SAT) Comercio Exterior ↗
Mexican customs administration, RFC Padrón, and IVA/DTA tax rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Mexico (SAT / TIGIE) general duty for Fresh (unripened or uncured) cheese, including whey cheese, and curd?
Under WCO Harmonized System 2022 and Mexico (SAT / TIGIE), Fresh (unripened or uncured) cheese, including whey cheese, and curd is classified under HS 0406.10 (Heading 0406, Chapter 04). The representative MX MFN general duty rate is 10.00 %.
How is HS 0406.10 distinguished within Heading 0406 (Cheese and curd)?
Heading 0406 covers Cheese and curd. Subheading 0406.10 specifically isolates Fresh (unripened or uncured) cheese, including whey cheese, and curd. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0406.
What are the primary candidate subheadings related to HS 0406.10?
Related subheadings under Heading 0406 include 0406.20, 0406.30, 0406.40, 0406.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Fresh (unripened or uncured) cheese, including whey cheese, and curd into Mexico?
Importers require a Pedimento de Importación lodged via VUCEM by an accredited Agente Aduanal, COVE, commercial invoice, packing list, and bill of lading.
Can goods under HS 0406.10 enter duty-free under T-MEC / USMCA into Mexico?
Yes. Eligible goods originating in the United States or Canada satisfying T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC express courier de minimis thresholds apply to Mexico for Fresh (unripened or uncured) cheese, including whey cheese, and curd?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How can an importer obtain a SAT Consulta Arancelaria for HS 0406.10?
Importers may apply to SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera for an official tariff classification ruling.
What SAGARPA, SENASICA, or COFEPRIS import permits apply to HS 0406.10?
Imports of food, plants, or agricultural goods under Chapter 04 into Mexico require pre-clearance permits or sanitary/phytosanitary inspection certificates from SENASICA or COFEPRIS.
What import taxes (IVA and DTA) apply to commercial imports under HS 0406.10 into Mexico?
Commercial imports into Mexico incur 16.00% federal Value-Added Tax (IVA General) or 8.00% in the northern border zone (región fronteriza). Definitive non-preferential imports pay 0.80% ad valorem DTA (Derecho de Trámite Aduanero), while T-MEC originating goods pay a reduced fixed cuota.
What are the RFC and Padrón de Importadores registration requirements for HS 0406.10?
Commercial importers in Mexico must hold an active RFC (Registro Federal de Contribuyentes) with SAT and be enrolled in the Padrón de Importadores (and Padrón de Sectores Específicos if importing regulated steel, apparel, or chemical tariff lines).
What entry documents are required for Mexican customs clearance under HS 0406.10?
Commercial entry requires a Pedimento de Importación lodged by an Agente Aduanal via VUCEM (Ventanilla Única de Comercio Exterior Mexicana), accompanied by a COVE (Comprobante de Valor Electrónico), commercial invoice, packing list, and bill of lading.
How do T-MEC / USMCA preferential rules of origin apply to HS 0406.10?
Qualifying originating goods from the United States or Canada meeting T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC Low Value Shipment (LVS) courier de minimis thresholds apply to Mexico?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How are SAT Consulta Arancelaria binding classification rulings obtained in Mexico?
Importers may request an official ruling (consulta en materia de clasificación arancelaria) from SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera.
What Mexican Normas Oficiales Mexicanas (NOMs) apply to HS 0406.10?
Imports under HS 0406.10 must comply with mandatory NOMs (such as NOM-004-SE-2021 for textiles, NOM-024-SCFI for electronics, or NOM-050-SCFI for general labeling) certified by an accredited Verification Unit (UVA).
Are there selective IEPS taxes or SE cuotas compensatorias for HS 0406.10?
Special Excise Tax (IEPS) applies selectively to alcohol, tobacco, fuels, and high-calorie foods. Importers must also verify if Secretaría de Economía (SE / UPCI) anti-dumping cuotas compensatorias apply based on country of origin.