Chapter 04 — Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Nepal Customs Tariff 2026/27 import duty rates and 39 HS code lines for Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included (Section I — Live animals; animal products). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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04.01 — Milk and cream, not concentrated nor containing added sugar or other sweetening matter

HS code	Description	Unit	General duty	SAARC duty
0401.10.00	Of a fat content, by weight, not exceeding 1%	ltr/kg	10%	9%
0401.20.00	Of a fat content, by weight, exceeding 1% but not exceeding 6%	ltr/kg	10%	9%
0401.40.00	Of a fat content, by weight, exceeding 6% but not exceeding 10%	ltr/kg	10%	9%
0401.50.00	Of a fat content, by weight, exceeding 10%	ltr/kg	10%	9%

04.02 — Milk and cream, concentrated or containing added sugar or other sweetening matter

HS code	Description	Unit	General duty	SAARC duty
0402.10.10	Skimmed milk	kg	30%	30%
0402.10.20	Milk food for babies	kg	20%	20%
0402.10.90	In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% — Other	kg	30%	30%
0402.21.00	Not containing added sugar or other sweetening matter	kg	30%	30%
0402.29.10	Milk food for babies	kg	20%	20%
0402.29.90	In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% — Other	kg	30%	30%
0402.91.00	Not containing added sugar or other sweetening matter	kg	30%	30%
0402.99.00	Other	kg	30%	30%

04.03 — Yogurt; buttermilk, curdled milk and cream, 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

HS code	Description	Unit	General duty	SAARC duty
0403.20.00	Yogurt	kg	15%	14%
0403.90.00	Other	kg	15%	14%

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

HS code	Description	Unit	General duty	SAARC duty
0404.10.00	Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter	kg	15%	14%
0404.90.00	Other	kg	15%	14%

04.05 — Butter and other fats and oils derived from milk; dairy spreads

HS code	Description	Unit	General duty	SAARC duty
0405.10.00	Butter	kg	30%	30%
0405.20.00	Dairy spreads	kg	30%	30%
0405.90.10	Ghee	kg	30%	30%
0405.90.90	Other	kg	30%	30%

04.06 — Cheese and Curd

HS code	Description	Unit	General duty	SAARC duty
0406.10.00	Fresh (unripened or uncured) cheese including whey cheese, and curd	kg	15%	14%
0406.20.00	Grated or powdered cheese, of all kinds	kg	15%	14%
0406.30.00	Processed cheese, not grated or powdered	kg	15%	14%
0406.40.00	Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti	kg	15%	14%
0406.90.10	Chhurpi	kg	15%	14%
0406.90.90	Other cheese — Other	kg	15%	14%

04.07 — Birds' eggs, in shell, fresh, preserved or cooked

HS code	Description	Unit	General duty	SAARC duty
0407.11.00	Of fowls of the species Gallus domesticus	nos	10%	9%
0407.19.00	Fertilised eggs for incubation — Other	nos	10%	9%
0407.21.00	Of fowls of the species Gallus domesticus	nos	10%	9%
0407.29.00	Other fresh eggs — Other	nos	10%	9%
0407.90.00	Other	nos	10%	9%

04.08 — Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boilling in water, moulded, frozen or otherwise preserved whether or not containing added sugar or other sweetening matter

HS code	Description	Unit	General duty	SAARC duty
0408.11.00	Dried	kg	10%	6%
0408.19.00	Egg yolks — Other	kg	10%	6%
0408.91.00	Dried	kg	10%	6%
0408.99.00	Other	kg	10%	6%

04.09 — Natural honey

HS code	Description	Unit	General duty	SAARC duty
0409.00.10	Raw	kg	10%	9%
0409.00.90	Other	kg	10%	9%

04.10 — Insects and other edible products of animal origin, not elsewhere specified or included

HS code	Description	Unit	General duty	SAARC duty
0410.10.00	Insects	kg	10%	6%
0410.90.00	Other	kg	10%	6%

Chapter 04 legal notes

Notes. 1.- The expression “milk ” means full cream milk or partially or completely skimmed milk. 2.- 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. 3.- 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. 4.- 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. 5.- This Chapter does not cover : (a) Non-living insects, unfit for human consumption (heading 05.11); (b) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 17.02); (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 19.01 or 21.06); 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 35.02) or globulins (heading 35.04). 6.- For the purposes of heading 04.10, 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. 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).

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