GCC Common Customs Tariff · HS code · HS 0401.40
0401.40.92.00.00: Other milk, in containers not exceeding 1 Litre content, by weight, exceeding 6% but not exceeding 10% not concentrated nor containing added sugar or other sweetening matter.
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
0401.40 Of a fat content, by weight, exceeding 6 % but not exceeding 10 %
GCC lines: 0401.40
- 0401.40.30.00.00Long life milk, in containers exceeding 1 litre of a fat content, by weight, exceeding 6% but not exceeding 10% not concentrated nor containing added sugar or other sweetening matter
- 0401.40.91.00.00Long life milk, in containers not exceeding 1 Litre content, by weight, exceeding 6% but not exceeding 10% not concentrated nor containing added sugar or other sweetening matter.
- 0401.40.92.00.00Other milk, in containers not exceeding 1 Litre content, by weight, exceeding 6% but not exceeding 10% not concentrated nor containing added sugar or other sweetening matter.
Legal notes
Additional notes
1. The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
(a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
(b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
2. For the purposes of subheadings 040811 and 040819, the following applies:
the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:
(i) the products retain the character of egg yolks of subheadings 040811 and 040819;
(ii) salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.
3. Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.
4. For the purposes of subheadings 040410 and 040490 the following applies :
Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.
Subheading 040410 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.
The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.
Subheading 040490 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (lower than 0,100 % by weight, in milk permeates in powder form, or lower than 0,015 % by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 040490.
The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the method set out in Appendix II to Commission Implementing Regulation (EU) 2018/150.
In the GCC Common Customs Tariff, 0401.40.92.00.00 is one of 3 lines under subheading 0401.40, of a fat content, by weight, exceeding 6 % but not exceeding 10 %.
The customs duty is 5%, and quantities are declared in Kilograms.
For the same subheading, the Türkiye duty is 150%, the Canada duty is 7.5%, the Mexico duty is 10%, the Brazil duty is 10.8%–12.6%, the Argentina duty is 10.8%–12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 21.3%–25%, the Taiwan duty is 20%, the Norway duty is 439%, the North Macedonia duty is 20% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 0401.40 worth US$17m in 2024; the largest supplier was New Zealand.
Questions and answers
What is the GCC import duty for HS code 0401.40.92.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 0401.40 as a whole, the largest supplier in 2024 was New Zealand (US$3m), followed by the Netherlands.
Typical products
Everyday names, not part of the legal text.