HS 040110 Of a fat content, by weight, not exceeding 1 %
Quick Answer: Milk and cream imported under HS 040110 enters the US at 0.5¢/liter (MFN), the EU at 12.90 EUR/100 kg, and the UK at 10.00 GBP/100 kg. This code specifically covers milk and cream with a fat content not exceeding 1% by weight. Importers should note that preferential duty rates may apply in the US for certain trading partners. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401100000 | — | — | — |
| 0401101000 | 11.00 GBP / 100 kg | — | — |
| 0401109000 | 10.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401109000 | 12.90 EUR / 100 kg | — | — |
| 0401100000 | — | — | — |
| 0401101000 | 13.80 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401100000 | 0.34¢/liter | Free (17 programs) | ["liters","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0401.10?
Imports of Of a fat content, by weight, not exceeding 1 % may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 040110 cover?
This subheading covers milk and cream that have a fat content, by weight, not exceeding 1%. According to the World Customs Organization's Harmonized System Nomenclature, this category is specifically for milk and cream with a low fat percentage. For example, skimmed milk or milk with a very low fat content, often sold as "low-fat" or "fat-free" milk, would fall under this classification, provided their fat content is precisely measured at or below 1% by weight. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this precise fat content threshold for classification.
What falls outside HS 040110?
The following products are excluded from HS 040110: milk and cream with a fat content exceeding 1% by weight, such as whole milk (typically around 3.25% fat) or richer cream products. Also excluded are milk and cream that have undergone further processing beyond simple fat reduction, such as sweetened condensed milk, evaporated milk, or milk and cream that have been heat-treated and concentrated but not further specified. Products like milk powders or milk and cream preparations containing other ingredients, even if the milk fat is below 1%, are classified elsewhere under Chapter 04.
What are common classification mistakes for HS 040110?
A common error is misinterpreting the "fat content, by weight, not exceeding 1%" requirement. Importers may incorrectly classify products with a fat content slightly above 1% under this subheading, or conversely, classify products with a fat content of 0% (which would still meet the "not exceeding 1%" criteria) under a more general milk category. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Accurate laboratory analysis of the fat content is paramount.
How should importers classify products under HS 040110?
The correct procedure for classifying milk and cream under HS 040110 involves obtaining precise laboratory analysis of the product's fat content by weight. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to verify the exact wording and any specific notes associated with heading 0401 and subheading 040110. Documentation supporting the declared fat content, such as a Certificate of Analysis, should be readily available for customs authorities.
How is the duty calculated for products under HS 040110?
A 1,000-liter shipment of skimmed milk, declared at a customs value of $950 USD, would attract a US duty of $0.00. This is calculated using the Most Favored Nation (MFN) rate of 0% ad valorem published in the USITC Harmonized Tariff Schedule for HS code 040110. If the product were subject to a duty, for example, a hypothetical 5% ad valorem rate, the duty would be $47.50 (5% of $950 USD). It is essential to check the specific tariff schedule for the importing country.
Which trade agreements reduce duties for HS 040110?
Several free trade agreements may reduce the applicable duty rate for HS 040110, including the United States-Mexico-Canada Agreement (USMCA), where qualifying products originating from Canada or Mexico can enter duty-free. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for member countries. To claim these preferences, a valid Certificate of Origin or a self-certified origin statement, as stipulated by the specific agreement and importing country's regulations, is typically required. For example, USMCA requires a specific format for the origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 040110 (Milk and cream, of a fat content, by weight, not exceeding 1%)?
Import duty rates for HS code 040110 vary significantly by country and trade agreement. For example, the UK's standard rate is 11.00 GBP / 100 kg. The EU's rate is typically 12.90 EUR / 100 kg. The United States applies a rate of 0.5¢/liter for certain types of milk under this code. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate. Preferential rates are often available under Free Trade Agreements (FTAs), which can reduce or eliminate duties.
How is the fat content criterion for HS 040110 determined and verified?
The classification under HS 040110 hinges on the milk or cream having a fat content not exceeding 1% by weight. This is typically verified through a Certificate of Analysis (CoA) from the manufacturer or an independent laboratory, detailing the fat content. Customs authorities may also conduct their own testing. The method of analysis should be standardized and internationally recognized.
Can you provide an example of how import duty for HS code 040110 is calculated?
Let's assume an import of 10,000 kg of milk classified under HS 040110 into the UK, with an applicable duty rate of 11.00 GBP / 100 kg. The calculation would be: (10,000 kg / 100 kg) * 11.00 GBP/100 kg = 100 * 11.00 GBP = 1,100.00 GBP. This is a specific example; always confirm the exact rate and unit of measure (e.g., per liter, per 100 kg) with the destination country's tariff schedule.
What documentation is typically required for importing goods under HS code 040110?
Standard import documentation for HS 040110 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) is often required to substantiate the fat content claim (not exceeding 1%). Depending on the importing country, a phytosanitary certificate or health certificate may also be necessary, particularly for food products. Proof of origin is essential if claiming preferential duty rates under an FTA.
Which trade agreements commonly offer preferential duty rates for HS code 040110?
Many trade agreements offer preferential duty rates for HS 040110. For instance, imports into the UK from countries with specific FTAs (like the EU before Brexit, or agreements with Canada) may benefit from reduced or zero duties. Similarly, within the EU, the movement of goods is generally duty-free. The US has agreements with countries like Chile (CL), Australia (AU), and South Korea (KR) that might provide preferential treatment, as indicated by 'Free (A+,AU,CL,KR)' in some tariff schedules. Importers must verify eligibility and provide a valid Certificate of Origin to claim these benefits.