Subheading · Chapter 04 · Heading 0402
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
Rates by national line · UK Global Tariff
UK lines →- 0402 99 00 00 Other
- 0402 99 10 00 Of a fat content, by weight, not exceeding 9.5% 47 GBP / 100 kg
- Of a fat content, by weight, exceeding 9.5% but not exceeding 45%
- 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
- 0402 99 39 00 Other 0.9 GBP / kg/lactic matter + 15 GBP / 100 kg
- Of a fat content, by weight, exceeding 45%
- 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
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £40.7m | 53.3% | -1.8% | |
| £11.7m | 15.3% | -1% | |
| £9.7m | 12.7% | +16.5% | |
| £9.2m | 12% | -2.1% | |
| £1.3m | 1.7% | +4,371.2% | |
| £863k | 1.1% | +31.3% | |
| £635k | 0.8% | -1.9% | |
| £550k | 0.7% | +10,838.4% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$404kUS$404k+US$5m+US$22m+> US$115m
Exports: 140
- Belgium: US$218m
- Netherlands: US$197m
- Spain: US$121m
- Germany: US$115m
- Malaysia: US$72m
- Saudi Arabia: US$69m
- Chile: US$68m
- Indonesia: US$44m
- France: US$37m
- South Korea: US$35m
- Mexico: US$32m
- Lithuania: US$27m
- Denmark: US$23m
- Australia: US$22m
- Brazil: US$19m
- Thailand: US$18m
- United States: US$15m
- Kuwait: US$15m
- United Kingdom: US$14m
- Ukraine: US$14m
- New Zealand: US$13m
- Austria: US$12m
- Peru: US$12m
- Belarus: US$10m
- Russia: US$9m
- Vietnam: US$9m
- United Arab Emirates: US$9m
- Poland: US$9m
- Italy: US$8m
- Ireland: US$8m
- Uganda: US$8m
- Czechia: US$7m
- South Africa: US$5m
- Greece: US$5m
- China: US$5m
- Singapore: US$4m
- Philippines: US$4m
- Portugal: US$3m
- Egypt: US$3m
- Slovakia: US$3m
- Honduras: US$3m
- Türkiye: US$3m
- Luxembourg: US$2m
- Kyrgyzstan: US$2m
- Sri Lanka: US$2m
- India: US$2m
- Latvia: US$2m
- Jamaica: US$1m
- Colombia: US$1m
- Canada: US$1m
- Estonia: US$1m
- Romania: US$1m
- Oman: US$1m
- Kenya: US$1m
- Pakistan: US$1m
- Japan: US$953k
- Uruguay: US$924k
- Togo: US$894k
- Azerbaijan: US$871k
- Switzerland: US$720k
Trade value (US$) no reported trade < US$1mUS$1m+US$4m+US$13m+> US$65m
Imports: 218
- United States: US$103m
- Netherlands: US$92m
- United Kingdom: US$90m
- Germany: US$88m
- Saudi Arabia: US$78m
- France: US$68m
- Philippines: US$65m
- Spain: US$46m
- Kuwait: US$38m
- Australia: US$36m
- Indonesia: US$33m
- United Arab Emirates: US$27m
- Poland: US$26m
- Italy: US$25m
- China: US$22m
- Portugal: US$21m
- Mexico: US$19m
- Belgium: US$15m
- Costa Rica: US$15m
- Mauritania: US$14m
- Kazakhstan: US$14m
- Maldives: US$13m
- New Zealand: US$13m
- Qatar: US$13m
- Hong Kong SAR China: US$13m
- Greece: US$12m
- Japan: US$11m
- Hungary: US$11m
- Bahrain: US$11m
- Taiwan: US$10m
- Peru: US$10m
- Malaysia: US$9m
- Denmark: US$9m
- Singapore: US$9m
- Guatemala: US$9m
- Iraq: US$8m
- Oman: US$8m
- Ecuador: US$7m
- Chile: US$7m
- Bulgaria: US$7m
- Sweden: US$7m
- Jordan: US$6m
- Slovakia: US$6m
- Madagascar: US$6m
- Ireland: US$6m
- Kenya: US$5m
- Brunei: US$5m
- Cambodia: US$5m
- Mauritius: US$5m
- Slovenia: US$5m
- Lithuania: US$5m
- Austria: US$4m
- Trinidad & Tobago: US$4m
- Gambia: US$4m
- Canada: US$4m
- Laos: US$4m
- Tunisia: US$4m
- Libya: US$4m
- Vietnam: US$4m
- Burkina Faso: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$218m | 16% | |
| 2 | US$197m | 14.5% | |
| 3 | US$121m | 8.9% | |
| 4 | US$115m | 8.4% | |
| 5 | US$72m | 5.3% | |
| 6 | US$69m | 5.1% | |
| 7 | US$68m | 5% | |
| 8 | US$44m | 3.2% | |
| 9 | US$37m | 2.8% | |
| 10 | US$35m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$103m | 7.6% | |
| 2 | US$92m | 6.7% | |
| 3 | US$90m | 6.7% | |
| 4 | US$88m | 6.4% | |
| 5 | US$78m | 5.7% | |
| 6 | US$68m | 5% | |
| 7 | US$65m | 4.8% | |
| 8 | US$46m | 3.4% | |
| 9 | US$38m | 2.8% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 10% | 0% – 20% | 2021 · HS 2007 | |
| 28% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 0% – 20% | 2022 · HS 2017 | |
| 15% | 2021 · HS 2017 | ||
| 25% | 20% – 30% | 2023 | |
| 20% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2022 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 12%* | 2023 | ||
| 28% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 60% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 128%* | 0.7% – 255% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 49% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 51% | 9% – 65% | 2023 | |
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 0% – 20% | 2023 · HS 2017 | |
| 20% | 2023 | ||
| 42% | 30% – 54% | 2023 · HS 2017 | |
| 17% | 10% – 20% | 2019 · HS 2017 | |
| 15% | 10% – 20% | 2022 | |
| 20% | 2023 | ||
| 8.8%* | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 53%* | 21% – 74% | 2023 | |
| 10% | 5% – 15% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 0% – 12% | 2022 · HS 2017 | |
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 13% | 5% – 20% | 2023 · HS 2012 | |
| 13% | 10% – 15% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 3.5% | 2020 · HS 2017 | ||
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 188%* | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 40% | 2020 · HS 2017 | ||
| 40% | 2022 · HS 2017 | ||
| 23% | 20% – 30% | 2023 | |
| 29% | 26% – 30% | 2023 | |
| 5% | 2023 | ||
| 15% | 2023 | ||
| 60% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 9.4%* | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 373%* | 106% – 640% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 30%* | 27% – 32% | 2023 · HS 2017 | |
| 3% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 50% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 9.3%* | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 0% | 2023 | ||
| 13% | 10% – 15% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 38%* | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 40% | 2017 · HS 2017 | ||
| 106% | 5% – 155% | 2023 | |
| 25% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 60% | 2023 | ||
| 3.3% | 0% – 5% | 2019 · HS 2017 | |
| 10% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 35% | 2023 · HS 2017 | ||
| 8.8%* | 2023 | ||
| 89% | 2023 | ||
| 28% | 25% – 30% | 2023 | |
| 10% | 0% – 20% | 2023 · HS 2012 | |
| 3% | 2021 · HS 2017 | ||
| 23% | 20% – 30% | 2023 | |
| 40% | 2021 · HS 2017 | ||
| 15% | 10% – 20% | 2023 · HS 2007 | |
| 299%* | 85% – 512% | 2023 | |
| 10% | 2020 · HS 2012 | ||
| 10% | 2021 · HS 2012 | ||
| 60% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 7.5% | 0% – 15% | 2023 · HS 2017 | |
| 25% | 20% – 30% | 2023 · HS 2012 | |
| 180% | 2023 | ||
| 9% | 2017 · HS 2017 | ||
| 60% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 50%* | 20% – 71% | 2023 | |
| 18% | 2023 | ||
| 28% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 2% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 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 milk22229 Milk and cream, n.e.c.
- ISIC Rev. 4 activity
- 1050 Manufacture of dairy products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0402.99 | unchanged |
| 2012 | 0402.99 | unchanged |
| 2007 | 0402.99 | unchanged |
| 2002 | 0402.99 | unchanged |
| 1996 | 0402.99 | unchanged |
| 1992 | 0402.99 | unchanged |
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
The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Whipped Cream from Canada
- N296902 U.S. CBP
The tariff classification of sweetened and condensed milk from Ukraine.
- N291932 U.S. CBP
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.