UK Global Tariff · commodity code · HS 0402.99
0402 99 91 00: Sweetened condensed milk: In immediate packings of a net content not exceeding 2.5 kg
Sweetened condensed milk
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter
- Other
- 0402 99 00 00 Other
- Of a fat content, by weight, exceeding 45%
- 0402 99 91 00 In immediate packings of a net content not exceeding 2.5 kg
What you pay
Importing into UK
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) | — | 1.5 GBP / kg/lactic matter + 16 GBP / 100 kg |
| 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 | |
| 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 |
| 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 | 0 GBP / kg / lactic matter + 16 GBP / 100 kg |
| CPTPP | Brunei, Chile, Malaysia, Mexico | 0.3 GBP / kg / lactic matter + 3.2 GBP / 100 kg |
| UK–Australia agreementQuota | Australia | 0.5 GBP / kg / lactic matter + 5.33 GBP / 100 kg |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 0402.99
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
0402.99 Milk and cream, concentrated or containing added sugar: other, other
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 Third-country duty 2 tariff lines 
Mexico specific or compound duty Third-country duty 2 tariff lines 
Brazil 28% Third-country duty 1 tariff line 
Argentina 28% Third-country duty 3 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 5 tariff lines 
Japan 25.5% – 30% Third-country duty 5 tariff lines · average 28.5% · 2× specific or compound duty 
Taiwan 10% – 30% Third-country duty 7 tariff lines · average 20% · 3× specific or compound duty 
GCC 5% Third-country duty 7 tariff lines 
Switzerland specific or compound duty Third-country duty 2 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 5 tariff lines 
Nigeria 20% Third-country duty 1 tariff line UK lines: 0402.99
- 0402 99 10 00Of a fat content, by weight, not exceeding 9.5%
- 0402 99 31 00In immediate packings of a net content not exceeding 2.5 kg
- 0402 99 39 00Of a fat content, by weight, exceeding 9.5%: other
- 0402 99 91 00In immediate packings of a net content not exceeding 2.5 kg
- 0402 99 99 00Of a fat content, by weight, exceeding 45%: 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.
- 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
In the UK Global Tariff, 0402 99 91 00 is one of 5 lines under subheading 0402.99, milk and cream, concentrated or containing added sugar: other, other.
The third-country duty is a specific or compound duty: 1.50 GBP / kg/lactic matter + 16.00 GBP / 100 kg.
Goods from 159 countries can enter the UK at a preferential rate instead of the standard 1.5 GBP / kg/lactic matter + 16 GBP / 100 kg; 137 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported sweetened condensed milk (HS 0402.99) worth £76.4m (down 1% on the year before), at an average of £2.50 per kg; Belgium supplied 53%, followed by Germany.
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 Taiwan duty is 10%–30%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 20%.
The UK imported goods of subheading 0402.99 worth US$90m in 2024; the largest supplier was Belgium.
Questions and answers
What is the UK import duty for commodity code 0402 99 91 00?
The third-country duty in the UK Global Tariff is 1.50 GBP / kg/lactic matter + 16.00 GBP / 100 kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0402 99 91 00?
159 countries have a preferential rate on this line, 137 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the UK import these goods from?
For subheading 0402.99 as a whole, the largest supplier in 2024 was Belgium (US$48m), followed by Germany.