Customs Import Tariff of Taiwan · CCC code · HS 0402.99
0402.99.92.00: Other milk, containing added sugar or other sweetening matter
Sweetened condensed milk
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
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 
Peru Free General (MFN) 2 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 
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 Taiwan lines: 0402.99
- 0402.99.10.00Fresh milk, containing added sugar or other sweetening matter
- 0402.99.20.00Milk, evaporated or sterilized, containing added sugar or other sweetening matter
- 0402.99.30.00Cream, evaporated or sterilized, containing added sugar or other sweetening matter
- 0402.99.40.00Condensed milk, containing added sugar or other sweetening matter
- 0402.99.91.00Milk of goat and sheep, containing added sugar or other sweetening matter
- 0402.99.92.00Other milk, containing added sugar or other sweetening matter
- 0402.99.99.00Other cream, containing added sugar or other sweetening matter
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
CCC code 0402.99.92.00 is a line of the Customs Import Tariff of Taiwan under HS subheading 0402.99 (milk and cream, concentrated or containing added sugar: other, other).
The column 1 rate is a specific or compound duty: NT$15.6/KGM.
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 Peru duty is free, the New Zealand duty is free, the Japan duty is 25.5%–30%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 20%.
Taiwan imported goods of subheading 0402.99 worth US$10m in 2024; the largest supplier was South Korea.
Questions and answers
What is the Taiwan import duty for CCC code 0402.99.92.00?
The column 1 rate in the Customs Import Tariff of Taiwan is NT$15.6/KGM; the supplementary unit is KGM. 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 Taiwan import these goods from?
For subheading 0402.99 as a whole, the largest supplier in 2024 was South Korea (US$6m), followed by Spain.