Customs Tariff Schedules of Japan · statistical code · HS 0402.91
0402.91.210: Evaporated milk (unsweetened): For "the Pooled Quota″
Evaporated milk (unsweetened)
✓ Can be used in a customs declaration Data: Customs Tariff Schedules of Japan, in force from 8 August 2026 · checked on 24 October 2026
What you pay
Importing into Japan
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
0402.91 Not containing added sugar or other sweetening matter
UK specific or compound duty Third-country duty 6 tariff lines 
EU specific or compound duty Third-country duty 6 tariff lines 
Türkiye 180% Third-country duty 6 tariff lines 
USA specific or compound duty General (MFN) 6 tariff lines 
Canada specific or compound duty General (MFN) 2 tariff lines 
Mexico 20% – 45% General (MFN) 2 tariff lines · average 32.5% 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 14% General (MFN) 3 tariff lines 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Taiwan 5% – 20% General (MFN) 8 tariff lines · average 18.1% 
GCC 5% General (MFN) 3 tariff lines 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 6 tariff lines 
Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15% Japan lines: 0402.91
- 0402.91.110(1) Whipped cream in pressurized containers
- 0402.91.121Concerning milk and cream in this subheading 1-(2) and 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 1,500 ton, in consideration of the imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota" in this subheading
- 0402.91.129Not containing added sugar or other sweetening matter: other
- 0402.91.210For "the Pooled Quota″
- 0402.91.290Not containing added sugar or other sweetening matter: other
Binding rulings for similar goods
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
The tariff classification of Evaporated Milk from Ukraine
Legal notes
In the Customs Tariff Schedules of Japan, 0402.91.210 is one of 5 lines under subheading 0402.91, not containing added sugar or other sweetening matter.
The applied rate is 25%, and quantities are declared in KG.
For the same subheading, the Türkiye duty is 180%, the Mexico duty is 20%–45%, the Brazil duty is 12.6%, the Argentina duty is 14%, the Peru duty is free, the New Zealand duty is free, the Taiwan duty is 5%–20%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 10%–20%.
Japan imported goods of subheading 0402.91 worth US$7m in 2024; the largest supplier was Australia.
Questions and answers
What is the Japan import duty for statistical code 0402.91.210?
The applied rate in the Customs Tariff Schedules of Japan is 25%; the supplementary unit is KG. 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 Japan import these goods from?
For subheading 0402.91 as a whole, the largest supplier in 2024 was Australia (US$3m), followed by the Netherlands.