EU Combined Nomenclature · CN code · HS 0402.21
Whole milk powder (unsweetened)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.4518 | New Zealand | 0.23 EUR / kg P + 4.2 EUR / 100 kg · 0.23 EUR / kg P + 5.5 EUR / 100 kg · 0.26 EUR / kg P + 3.36 EUR / 100 kg · 0.26 EUR / kg P + 4.4 EUR / 100 kg · 0.32 EUR / kg P + 3.36 EUR / 100 kg · 0.32 EUR / kg P + 4.4 EUR / 100 kg · 23.76 EUR / 100 kg · 25.08 EUR / 100 kg · 26.08 EUR / 100 kg · 27.14 EUR / 100 kg | 1 May 2024 – | — | — | Managed by import licences |
| 09.4930 | Mercosur | 1.07 EUR / kg + 18.9 EUR / 100 kg · 1.07 EUR / kg + 24.75 EUR / 100 kg · 1.17 EUR / kg + 15.12 EUR / 100 kg · 1.17 EUR / kg + 19.8 EUR / 100 kg · 1.45 EUR / kg + 15.12 EUR / 100 kg · 1.45 EUR / kg + 19.8 EUR / 100 kg · 106.92 EUR / 100 kg · 112.86 EUR / 100 kg · 117.36 EUR / 100 kg · 122.13 EUR / 100 kg | 1 May 2026 – 31 December 2026 | — | — | Managed by import licences |
Balances from the Commission’s weekly quota report of 23 October 2026. Licence-managed quotas are allocated through import licences; their balance is not published in the weekly report.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 10% reduced rate 
Belgium 0% / 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 5% reduced rate 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 5.5% reduced rate 
Germany 7% reduced rate 
Greece 13% reduced rate 
Hungary 5% reduced rate 
Ireland 23% 
Italy 10% reduced rate 
Latvia 12% reduced rate 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 0% reduced rate 
Netherlands 9% reduced rate 
Poland 5% reduced rate 
Portugal 6% reduced rate 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 21% 
Sweden 6% reduced rate TEDB · 24 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 167,2 €/100 kg/net |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| MercosurQuota | Argentina, Brazil, Paraguay, Uruguay | 150.48 EUR / 100 kg |
| EU–New Zealand agreementQuota | New Zealand | 33.44 EUR / 100 kg |
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €30.2m | 61.1% | +6.9% |
 New Zealand | €15.6m | 31.6% | -52.5% |
 Ukraine | €2.2m | 4.5% | -34.3% |
 United Arab Emirates | €626k | 1.3% | +158.1% |
 United States | €431k | 0.9% | -51.4% |
 Norway | €135k | 0.3% | +23,021.4% |
 Thailand | €112k | 0.2% | +13,630.1% |
 Bosnia & Herzegovina | €21k | 0% | — |
0402.21 Not containing added sugar or other sweetening matter
UK specific or compound duty Third-country duty 4 tariff lines 
Türkiye 180% Third-country duty 4 tariff lines USA specific or compound duty General (MFN) 9 tariff lines 
Canada 6.5% Third-country duty 4 tariff lines · 3× specific or compound duty 
Mexico 10% – 45% Third-country duty 2 tariff lines · average 27.5% 
Brazil 14.4% – 28% Third-country duty 3 tariff lines · average 23.5% 
Argentina 16% – 28% Third-country duty 12 tariff lines · average 22% 
Peru Free Third-country duty 4 tariff lines New Zealand 5% Third-country duty 4 tariff lines 
Japan 25% – 30% Third-country duty 15 tariff lines · average 27.5% · 11× specific or compound duty 
Taiwan 10% Third-country duty 2 tariff lines 
GCC 5% Third-country duty 4 tariff lines 
Switzerland specific or compound duty Third-country duty 3 tariff lines Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 4 tariff lines 
Nigeria 5% – 10% Third-country duty 3 tariff lines · average 6.7% Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
This heading includes milk powders to which disinfection centrifugate has been added back, provided that the ratio of natural milk constituents is not disturbed (otherwise, heading 0404).
Products containing soya lecithin (emulsifier) in excess of 3 % by weight of the dry matter are excluded from this heading.
See also the HS Explanatory Note to heading 0404, exclusion (d).
General
Caseinates obtained from milk casein are used, for example, as emulsifiers (sodium caseinate) or as a source of protein (calcium caseinate). Products containing caseinates in excess of 3 % by weight of the dry matter are excluded from headings 0401 to 0404, since those caseinates do not occur naturally in milk at this level (in particular, see heading 1901).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | In immediate packings of a net content not exceeding 2,5 kg | 167,2 €/100 kg/net | — |
| 2025 | unchanged | 167,2 €/100 kg/net | — |
| 2024 | unchanged | 167,2 €/100 kg/net | — |
| 2023 | unchanged | 167,2 €/100 kg/net | — |
| 2022 | unchanged | 167,2 €/100 kg/net | — |
| 2021 | unchanged | 167,2 €/100 kg/net | — |
| 2020 | unchanged | 167,2 €/100 kg/net | — |
| 2019 | In immediate packings of a net content not exceeding 2,5 kg | 167,2 €/100 kg/net | — |
In the EU Combined Nomenclature, 0402 21 91 is one of 4 lines under subheading 0402.21, not containing added sugar or other sweetening matter.
The third-country duty is a specific or compound duty: 167,2 €/100 kg/net.
Goods from 119 countries can enter the EU at a preferential rate instead of the standard 167,2 €/100 kg/net; 114 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported whole milk powder (unsweetened) (HS 0402.21) worth €49.5m (down 26% on the year before), at an average of €3.34 per kg; United Kingdom supplied 61%, followed by New Zealand.
For the same subheading, the Türkiye duty is 180%, the Canada duty is 6.5%, the Mexico duty is 10%–45%, the Brazil duty is 14.4%–28%, the Argentina duty is 16%–28%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 25%–30%, the Taiwan duty is 10%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 5%–10%.
EU member states imported goods of subheading 0402.21 worth US$911.3m in 2024; the largest supplier from outside the EU was New Zealand, and the United Kingdom ranked 2nd with US$11m.
The third-country duty in the EU Combined Nomenclature is 167,2 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
119 countries have a preferential rate on this line, 114 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 0402.21 as a whole, the largest supplier from outside the EU in 2024 was New Zealand (US$39.4m), followed by the United Kingdom.
Everyday names, not part of the legal text.