Customs Tariff of Peru · national subheading · HS 0402.99
0402.99.90.00: Sweetened condensed milk: Leche y nata: las demás
Sweetened condensed milk
✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 0402 Leche y nata (crema), concentradas o con adición de azúcar u otro edulcorante.
- 0402.99 Las demás:
- 0402.99.90.00 Las demás
What you pay
Importing into Peru
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
0402.99 Milk and cream, concentrated or containing added sugar: other, other
UK specific or compound duty Third-country duty 5 tariff lines 
EU specific or compound duty Third-country duty 5 tariff lines 
Türkiye 180% Third-country duty 5 tariff lines 
USA 17.5% General (MFN) 9 tariff lines · 7× specific or compound duty 
Canada specific or compound duty General (MFN) 2 tariff lines 
Mexico specific or compound duty General (MFN) 2 tariff lines 
Brazil 28% General (MFN) 1 tariff line 
Argentina 28% General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 5 tariff lines 
Japan 25.5% – 30% General (MFN) 5 tariff lines · average 28.5% · 2× specific or compound duty 
Taiwan 10% – 30% General (MFN) 7 tariff lines · average 20% · 3× specific or compound duty 
GCC 5% General (MFN) 7 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) 5 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Peru lines: 0402.99
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.
- 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
Legal notes
National subheading 0402.99.90.00 is a line of the Customs Tariff of Peru under HS subheading 0402.99 (milk and cream, concentrated or containing added sugar: other, other).
The ad valorem duty is free, and quantities are declared in L.
For the same subheading, the Türkiye duty is 180%, the US duty is 17.5%, the Brazil duty is 28%, the Argentina duty is 28%, the New Zealand duty is free, the Japan duty is 25.5%–30%, the Taiwan duty is 10%–30%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 20%.
Peru imported goods of subheading 0402.99 worth US$10m in 2024; the largest supplier was Chile.
Questions and answers
What is the Peru import duty for national subheading 0402.99.90.00?
The ad valorem duty in the Customs Tariff of Peru is free; the supplementary unit is L. 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 Peru import these goods from?
For subheading 0402.99 as a whole, the largest supplier in 2024 was Chile (US$9m).