Subheading · Chapter 04 · Heading 0402

0402.91

0402.91: Not containing added sugar or other sweetening matter

Evaporated milk (unsweetened)

0402.91 is the HS subheading for evaporated milk (unsweetened), under heading 0402 in chapter 04.

What you pay

Importing into UK

Customs duty 29 GBP / 100 kg standard rate · across 6 national lines depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0402 91 00 00 Not containing added sugar or other sweetening matter
  2. 0402 91 10 00 Of a fat content, by weight, not exceeding 8% 29 GBP / 100 kg
  3. 0402 91 30 00 Of a fat content, by weight, exceeding 8% but not exceeding 10% 36 GBP / 100 kg
  4. Of a fat content, by weight, exceeding 10% but not exceeding 45%
  5. 0402 91 51 00 In immediate packings of a net content not exceeding 2.5 kg 92 GBP / 100 kg
  6. 0402 91 59 00 Other 91 GBP / 100 kg
  7. Of a fat content, by weight, exceeding 45%
  8. 0402 91 91 00 In immediate packings of a net content not exceeding 2.5 kg 153 GBP / 100 kg
  9. 0402 91 99 00 Other 152 GBP / 100 kg

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 3

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)——
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreement Albania Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreementQuota Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
CPTPP Brunei, Chile, Malaysia, Mexico 5.8 GBP / 100 kg / 7.2 GBP / 100 kg / 18.4 GBP / 100 kg / 18.2 GBP / 100 kg / 30.6 GBP / 100 kg / 30.4 GBP / 100 kg
UK–Australia agreementQuota Australia 9.67 GBP / 100 kg / 12 GBP / 100 kg / 30.67 GBP / 100 kg / 30.33 GBP / 100 kg / 51 GBP / 100 kg / 50.67 GBP / 100 kg

UK: imports by month

last 12 months£41.6m-0.4% · previous 12 months
Average import price£1.62 per kg
Jan 2024: £3.2mFeb 2024: £3.3mMar 2024: £2.5mApr 2024: £3.9mMay 2024: £2.8mJun 2024: £3.2mJul 2024: £3.1mAug 2024: £3.1mSept 2024: £2.8mOct 2024: £3.4mNov 2024: £4mDec 2024: £3.7mJan 2025: £3.3mFeb 2025: £3.2mMar 2025: £3.2mApr 2025: £2.9mMay 2025: £4.2mJun 2025: £2.9mJul 2025: £4.5mAug 2025: £3.5mSept 2025: £4.1mOct 2025: £3.8mNov 2025: £4.3mDec 2025: £3.2mJan 2026: £3.4mFeb 2026: £2.8mMar 2026: £3.7mApr 2026: £3.6mMay 2026: £3.6mJun 2026: £3.5mJul 2026: £3.1mAug 2026: £2.5m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £20.8m 49.9% -11.3%
Netherlands £20.3m 48.8% +28.6%
Lithuania £191k 0.5% -73.4%
Türkiye £115k 0.3% -8.9%
Ireland £78k 0.2% -95.2%
France £47k 0.1% —
Belgium £43k 0.1% +79.1%
Italy £27k 0.1% -37.4%

Same subheading in other tariffs

World trade in 2024

0402.91 · US$2bn

Trade value (US$) no reported trade < US$714kUS$714k+US$7m+US$41m+> US$102m

Exports: 106
  1. Netherlands: US$609m
  2. Germany: US$412m
  3. Saudi Arabia: US$164m
  4. Belgium: US$102m
  5. France: US$98m
  6. New Zealand: US$91m
  7. Kuwait: US$68m
  8. Australia: US$67m
  9. United Arab Emirates: US$63m
  10. Bahrain: US$45m
  11. Peru: US$41m
  12. United Kingdom: US$29m
  13. Luxembourg: US$28m
  14. United States: US$28m
  15. Sweden: US$28m
  16. Malaysia: US$27m
  17. Austria: US$21m
  18. Mexico: US$18m
  19. Romania: US$16m
  20. Poland: US$14m
  21. Bulgaria: US$12m
  22. China: US$11m
  23. Oman: US$11m
  24. Italy: US$10m
  25. Thailand: US$8m
  26. Lithuania: US$7m
  27. Yemen: US$7m
  28. Nicaragua: US$6m
  29. Brazil: US$6m
  30. Denmark: US$6m
  31. Spain: US$6m
  32. Singapore: US$5m
  33. Switzerland: US$5m
  34. Hungary: US$5m
  35. Belarus: US$5m
  36. South Africa: US$5m
  37. Hong Kong SAR China: US$4m
  38. Costa Rica: US$4m
  39. Greece: US$3m
  40. El Salvador: US$3m
  41. Czechia: US$3m
  42. Russia: US$3m
  43. Türkiye: US$3m
  44. Dominican Republic: US$2m
  45. Ireland: US$2m
  46. Egypt: US$1m
  47. Indonesia: US$1m
  48. Portugal: US$1m
  49. Trinidad & Tobago: US$848k
  50. Jordan: US$845k
  51. Cyprus: US$786k
  52. India: US$714k
  53. Chile: US$685k
  54. Canada: US$631k
  55. Honduras: US$604k
  56. Bosnia & Herzegovina: US$579k
  57. Malta: US$553k
  58. Slovakia: US$463k
  59. Finland: US$401k
  60. Taiwan: US$400k

Top exporters

RankCountryValueShare
1 Netherlands US$609m 28.6%
2 Germany US$412m 19.4%
3 Saudi Arabia US$164m 7.7%
4 Belgium US$102m 4.8%
5 France US$98m 4.6%
6 New Zealand US$91m 4.3%
7 Kuwait US$68m 3.2%
8 Australia US$67m 3.2%
9 United Arab Emirates US$63m 3%
10 Bahrain US$45m 2.1%

Top importers

RankCountryValueShare
1 Saudi Arabia US$267m 12.6%
2 Greece US$231m 10.9%
3 Netherlands US$166m 7.8%
4 United Arab Emirates US$151m 7.1%
5 Germany US$147m 6.9%
6 Belgium US$73m 3.4%
7 Taiwan US$73m 3.4%
8 Iraq US$71m 3.3%
9 Qatar US$71m 3.3%
10 France US$60m 2.8%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 15%median duty
  • 26number of duty-free countries (MFN)
  • 694%highest: Liechtenstein, Switzerland, Iceland

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 10% 2023
Algeria 5% 2023
Angola 37% 30% – 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 15% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 141% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 0% 2023
Benin 15% 10% – 20% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 15% 10% – 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 25%* 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 15% 10% – 20% 2023
Burundi 60% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 20% 2023
Canada 130%* 1.6% – 259% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 49% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 45% 9% – 65% 2023
Côte d’Ivoire 15% 10% – 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 54% 2023 · HS 2017
Egypt 17% 10% – 20% 2019 · HS 2017
El Salvador 17% 10% – 20% 2022
Equatorial Guinea 20% 2023
Eswatini 18%* 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 89%* 28% – 147% 2023
Fiji 10% 5% – 15% 2023
French Polynesia 6% 2023
Gabon 20% 2023
Gambia 15% 10% – 20% 2023
Georgia 6% 0% – 12% 2022 · HS 2017
Ghana 15% 10% – 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 13% 10% – 15% 2023
Guinea 15% 10% – 20% 2023
Guinea-Bissau 15% 10% – 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 3.5% 2020 · HS 2017
Honduras 17% 10% – 20% 2023
Hong Kong SAR China 0% 2023
Iceland 371%* 2023
India 30% 2023
Indonesia 5% 2023
Iran 40% 2020 · HS 2017
Israel 40% 2022 · HS 2017
Jamaica 30% 2023
Japan 27% 25% – 30% 2023
Jordan 5% 2023
Kazakhstan 15% 2023
Kenya 60% 2023
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 19%* 2023
Liberia 15% 10% – 20% 2023
Libya 2.5% 0% – 5% 2021 · HS 2017
Liechtenstein 694%* 198% – 1,190% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 5% 2023
Maldives 0% 2023
Mali 15% 10% – 20% 2023
Mauritania 15% 10% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 33% 20% – 45% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 50% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 19%* 2023
Nauru 10% 2021 · HS 2017
Nepal 40% 2023
New Zealand 0% 2023
Nicaragua 20% 10% – 40% 2023
Niger 15% 10% – 20% 2023
Nigeria 15% 10% – 20% 2023
North Macedonia 15% 2023
Norway 82%* 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 40% 2017 · HS 2017
Panama 96% 5% – 155% 2023
Papua New Guinea 25% 2023
Paraguay 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 15% 2021 · HS 2017
Rwanda 60% 2023
Samoa 0% 2020 · HS 2017
São Tomé & Príncipe 3.3% 0% – 5% 2019 · HS 2017
Saudi Arabia 10% 2023
Senegal 15% 10% – 20% 2023
Seychelles 0% 2023
Sierra Leone 15% 10% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 35% 2023 · HS 2017
South Africa 18%* 2023
South Korea 89% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 3% 2021 · HS 2017
St Vincent & the Grenadines 10% 2023
Sudan 40% 2021 · HS 2017
Suriname 10% 2023 · HS 2007
Switzerland 643%* 183% – 1,102% 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 60% 2023
Thailand 30% 2023
Togo 15% 10% – 20% 2023
Tonga 7.5% 0% – 15% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 180% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 60% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 85%* 27% – 141% 2023
United States 9.1%* 1.6% – 23% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 2% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 10% 0% – 15% 2023
Zimbabwe 0.3% 0.1% – 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
02223 Milk & cream, concentrated, not in solid form, not sweetened
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
22221 Evaporated milk
22229 Milk and cream, n.e.c.
ISIC Rev. 4 activity
1050 Manufacture of dairy products

Earlier HS editions

HSCode
20170402.91unchanged
20120402.91unchanged
20070402.91unchanged
20020402.91unchanged
19960402.91unchanged
19920402.91unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • N305774 U.S. CBP 10 September 2019 · 0402.91.10.00

    The tariff classification of Evaporated Milk from Ukraine

In the UK Global Tariff all 6 lines under subheading 0402.91 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 6 lines under subheading 0402.91 carry a specific or compound duty rather than a percentage.

Imports of evaporated milk (unsweetened) into the UK came to £41.6m between September 2025 and August 2026 (down 0% on the year before); Germany supplied 50%, followed by Netherlands.

In 2024, countries exported evaporated milk (unsweetened) worth US$2bn (−9.6% year on year).

The largest exporter was the Netherlands (US$609m), followed by Germany.

Questions and answers

What is the HS code for not containing added sugar or other sweetening matter?

Not containing added sugar or other sweetening matter fall under HS subheading 0402.91, part of heading 0402, in section I of the Harmonized System.

What is the import duty on not containing added sugar or other sweetening… in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 0402.91 from countries without a preferential agreement are charged at 180%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on not containing added sugar or other sweetening… in Mexico?

Under the Mexican Tariff (TIGIE), imports under 0402.91 from countries without a preferential agreement are charged at 20% to 45%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most not containing added sugar or other sweetening…?

The Netherlands, with US$609m in 2024 (28.6% of world exports).

Where does the UK import evaporated milk (unsweetened) from?

In the 12 months to August 2026, the largest suppliers were Germany (50%), Netherlands (49%) and Lithuania (1%), out of total imports of £41.6m.

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