Subheading · Chapter 04 · Heading 0402

0402.99

0402.99: Milk and cream, concentrated or containing added sugar: other, other

Sweetened condensed milk

Official description Other

0402.99 is the HS subheading for sweetened condensed milk, under heading 0402 in chapter 04.

What you pay

Importing into UK

Customs duty 47 GBP / 100 kg standard rate · across 5 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 99 00 00 Other
  2. 0402 99 10 00 Of a fat content, by weight, not exceeding 9.5% 47 GBP / 100 kg
  3. Of a fat content, by weight, exceeding 9.5% but not exceeding 45%
  4. 0402 99 31 00 In immediate packings of a net content not exceeding 2.5 kg 0.9 GBP / kg/lactic matter + 16 GBP / 100 kg
  5. 0402 99 39 00 Other 0.9 GBP / kg/lactic matter + 15 GBP / 100 kg
  6. Of a fat content, by weight, exceeding 45%
  7. 0402 99 91 00 In immediate packings of a net content not exceeding 2.5 kg 1.5 GBP / kg/lactic matter + 16 GBP / 100 kg
  8. 0402 99 99 00 Other 1.5 GBP / kg/lactic matter + 15 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 agreementQuota 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 9.4 GBP / 100 kg / 0.18 GBP / kg / lactic matter + 3.2 GBP / 100 kg / 0.18 GBP / kg / lactic matter + 3 GBP / 100 kg / 0.3 GBP / kg / lactic matter + 3.2 GBP / 100 kg / 0.3 GBP / kg / lactic matter + 3 GBP / 100 kg
UK–Australia agreementQuota Australia 15.67 GBP / 100 kg / 0.3 GBP / kg / lactic matter + 5.33 GBP / 100 kg / 0.3 GBP / kg / lactic matter + 5 GBP / 100 kg / 0.5 GBP / kg / lactic matter + 5.33 GBP / 100 kg / 0.5 GBP / kg / lactic matter + 5 GBP / 100 kg

UK: imports by month

last 12 months£76.4m-1.1% · previous 12 months
Average import price£2.50 per kg
Jan 2024: £7.6mFeb 2024: £5.6mMar 2024: £4.3mApr 2024: £6.2mMay 2024: £5mJun 2024: £6.1mJul 2024: £6mAug 2024: £5.4mSept 2024: £7.2mOct 2024: £6.8mNov 2024: £7mDec 2024: £6.5mJan 2025: £6mFeb 2025: £6.5mMar 2025: £5.9mApr 2025: £5.7mMay 2025: £6.5mJun 2025: £6.1mJul 2025: £6.7mAug 2025: £6.4mSept 2025: £7.1mOct 2025: £8.8mNov 2025: £9.5mDec 2025: £7.2mJan 2026: £6.1mFeb 2026: £5.7mMar 2026: £5.4mApr 2026: £5.6mMay 2026: £5mJun 2026: £5.5mJul 2026: £5.6mAug 2026: £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
Belgium £40.7m 53.3% -1.8%
Germany £11.7m 15.3% -1%
Netherlands £9.7m 12.7% +16.5%
Spain £9.2m 12% -2.1%
France £1.3m 1.7% +4,371.2%
Ireland £863k 1.1% +31.3%
Denmark £635k 0.8% -1.9%
Italy £550k 0.7% +10,838.4%

Same subheading in other tariffs

World trade in 2024

0402.99 · US$1bn

Trade value (US$) no reported trade < US$404kUS$404k+US$5m+US$22m+> US$115m

Exports: 140
  1. Belgium: US$218m
  2. Netherlands: US$197m
  3. Spain: US$121m
  4. Germany: US$115m
  5. Malaysia: US$72m
  6. Saudi Arabia: US$69m
  7. Chile: US$68m
  8. Indonesia: US$44m
  9. France: US$37m
  10. South Korea: US$35m
  11. Mexico: US$32m
  12. Lithuania: US$27m
  13. Denmark: US$23m
  14. Australia: US$22m
  15. Brazil: US$19m
  16. Thailand: US$18m
  17. United States: US$15m
  18. Kuwait: US$15m
  19. United Kingdom: US$14m
  20. Ukraine: US$14m
  21. New Zealand: US$13m
  22. Austria: US$12m
  23. Peru: US$12m
  24. Belarus: US$10m
  25. Russia: US$9m
  26. Vietnam: US$9m
  27. United Arab Emirates: US$9m
  28. Poland: US$9m
  29. Italy: US$8m
  30. Ireland: US$8m
  31. Uganda: US$8m
  32. Czechia: US$7m
  33. South Africa: US$5m
  34. Greece: US$5m
  35. China: US$5m
  36. Singapore: US$4m
  37. Philippines: US$4m
  38. Portugal: US$3m
  39. Egypt: US$3m
  40. Slovakia: US$3m
  41. Honduras: US$3m
  42. Türkiye: US$3m
  43. Luxembourg: US$2m
  44. Kyrgyzstan: US$2m
  45. Sri Lanka: US$2m
  46. India: US$2m
  47. Latvia: US$2m
  48. Jamaica: US$1m
  49. Colombia: US$1m
  50. Canada: US$1m
  51. Estonia: US$1m
  52. Romania: US$1m
  53. Oman: US$1m
  54. Kenya: US$1m
  55. Pakistan: US$1m
  56. Japan: US$953k
  57. Uruguay: US$924k
  58. Togo: US$894k
  59. Azerbaijan: US$871k
  60. Switzerland: US$720k

Top exporters

RankCountryValueShare
1 Belgium US$218m 16%
2 Netherlands US$197m 14.5%
3 Spain US$121m 8.9%
4 Germany US$115m 8.4%
5 Malaysia US$72m 5.3%
6 Saudi Arabia US$69m 5.1%
7 Chile US$68m 5%
8 Indonesia US$44m 3.2%
9 France US$37m 2.8%
10 South Korea US$35m 2.6%

Top importers

RankCountryValueShare
1 United States US$103m 7.6%
2 Netherlands US$92m 6.7%
3 United Kingdom US$90m 6.7%
4 Germany US$88m 6.4%
5 Saudi Arabia US$78m 5.7%
6 France US$68m 5%
7 Philippines US$65m 4.8%
8 Spain US$46m 3.4%
9 Kuwait US$38m 2.8%
10 Australia US$36m 2.6%

Import duty on this product around the world 161

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
  • 20number of duty-free countries (MFN)
  • 373%highest: Liechtenstein, Switzerland, Iceland

161

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 10% 2023
Algeria 5% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 10% 0% – 20% 2021 · HS 2007
Argentina 28% 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 10% 0% – 20% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 25% 20% – 30% 2023
Benin 20% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 12%* 2023
Brazil 28% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 60% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 20% 2023
Canada 128%* 0.7% – 255% 2023
Cape Verde 10% 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 51% 9% – 65% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 10% 0% – 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 42% 30% – 54% 2023 · HS 2017
Egypt 17% 10% – 20% 2019 · HS 2017
El Salvador 15% 10% – 20% 2022
Equatorial Guinea 20% 2023
Eswatini 8.8%* 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 53%* 21% – 74% 2023
Fiji 10% 5% – 15% 2023
Gabon 20% 2023
Gambia 20% 2023
Georgia 6% 0% – 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 13% 5% – 20% 2023 · HS 2012
Guatemala 13% 10% – 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 3.5% 2020 · HS 2017
Honduras 15% 10% – 20% 2023
Hong Kong SAR China 0% 2023
Iceland 188%* 2023
India 30% 2023
Indonesia 10% 2023
Iran 40% 2020 · HS 2017
Israel 40% 2022 · HS 2017
Jamaica 23% 20% – 30% 2023
Japan 29% 26% – 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 9.4%* 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 373%* 106% – 640% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 30%* 27% – 32% 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 9.3%* 2023
Nauru 10% 2021 · HS 2017
Nepal 40% 2023
New Zealand 0% 2023
Nicaragua 13% 10% – 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 38%* 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 40% 2017 · HS 2017
Panama 106% 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
São Tomé & Príncipe 3.3% 0% – 5% 2019 · HS 2017
Saudi Arabia 10% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 35% 2023 · HS 2017
South Africa 8.8%* 2023
South Korea 89% 2023
St Kitts & Nevis 28% 25% – 30% 2023
St Lucia 10% 0% – 20% 2023 · HS 2012
St Pierre & Miquelon 3% 2021 · HS 2017
St Vincent & the Grenadines 23% 20% – 30% 2023
Sudan 40% 2021 · HS 2017
Suriname 15% 10% – 20% 2023 · HS 2007
Switzerland 299%* 85% – 512% 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 60% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 7.5% 0% – 15% 2023 · HS 2017
Trinidad & Tobago 25% 20% – 30% 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 50%* 20% – 71% 2023
United States 18% 2023
Uruguay 28% 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 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
02224 Milk & cream, concentrated, not in solid form, sweetened
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
22222 Condensed milk
22229 Milk and cream, n.e.c.
ISIC Rev. 4 activity
1050 Manufacture of dairy products

Earlier HS editions

HSCode
20170402.99unchanged
20120402.99unchanged
20070402.99unchanged
20020402.99unchanged
19960402.99unchanged
19920402.99unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N340827 U.S. CBP 17 July 2024 · 0402.99.70.00

    The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Whipped Cream from Canada

  • N296902 U.S. CBP 8 June 2018 · 0402.99.10.00

    The tariff classification of sweetened and condensed milk from Ukraine.

  • N291932 U.S. CBP 8 December 2017 · 0402.99.70.00

    The tariff classification of Whipping Cream and Aerosol Whipped Cream from Belgium and France

In the UK Global Tariff all 5 lines under subheading 0402.99 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 5 lines under subheading 0402.99 carry a specific or compound duty rather than a percentage.

Imports of sweetened condensed milk into the UK came to £76.4m between September 2025 and August 2026 (down 1% on the year before); Belgium supplied 53%, followed by Germany.

In 2024, countries exported sweetened condensed milk worth US$1bn (+7.8% year on year).

The largest exporter was Belgium (US$218m), followed by the Netherlands.

Questions and answers

What is the HS code for milk and cream, concentrated or containing added sugar: other, other?

Milk and cream, concentrated or containing added sugar: other, other fall under HS subheading 0402.99, part of heading 0402, in section I of the Harmonized System.

What is the import duty on milk and cream, concentrated or containing added… in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 0402.99 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 milk and cream, concentrated or containing added… in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 0402.99 from countries without a preferential agreement are charged at 17.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most milk and cream, concentrated or containing added…?

Belgium, with US$218m in 2024 (16% of world exports).

Where does the UK import sweetened condensed milk from?

In the 12 months to August 2026, the largest suppliers were Belgium (53%), Germany (15%) and Netherlands (13%), out of total imports of £76.4m.

Download as CSV Follow changes (RSS)