HS 040210 In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %

Import duty rates for HS code 040210 vary significantly by market. For example, in the UK, the standard duty rate can be around 104.00 GBP per 100 kg. In the EU, it might be approximately 125.40 EUR per 100 kg. The US applies a rate of $1.018 per kg. These are standard rates; preferential rates under trade agreements can be lower or even free. Always consult the specific tariff schedule for the importing country for the most accurate and current rates. For instance, the USITC Tariff Schedule provides detailed US rates, while the UK Trade Tariff and EU TARIC database offer comprehensive information for those markets.

The classification under HS code 040210 hinges on the fat content by weight. The critical threshold is 'not exceeding 1.5%'. Importers must ensure their product's fat content meets this specification. Customs authorities typically rely on the Certificate of Analysis (CoA) provided by the manufacturer, which details the product's composition. This CoA should clearly state the fat content, usually determined through standardized laboratory methods (e.g., ISO standards). If the fat content exceeds 1.5%, the product would be classified under a different subheading, likely 040221 (for fat content > 1.5%) or 040291 (for milk and cream, not in powder, granules or other solid forms).

When importing milk powder under HS code 040210, standard import documentation is required, which usually includes a commercial invoice, packing list, and bill of lading/air waybill. Crucially, a Certificate of Analysis (CoA) is often necessary to verify the fat content and confirm compliance with the HS 040210 classification. Depending on the importing country's regulations and the product's origin, a health certificate or phytosanitary certificate issued by the competent authority of the exporting country may also be mandated. Importers should also be prepared to provide proof of origin if claiming preferential duty rates under a trade agreement.

Several trade agreements can provide preferential duty rates for HS code 040210. For example, the US has agreements with countries like Chile (CL), Colombia (CO), and Peru (PE) that may offer reduced or zero duties. The UK has agreements with various partners, and the EU has a wide network of trade agreements. To verify eligibility, importers must first confirm that their product meets the rules of origin stipulated in the specific trade agreement. This often involves obtaining a Certificate of Origin from the exporter. The tariff schedule of the importing country will detail the preferential rates and any specific conditions. For instance, the USITC Tariff Schedule lists preferential rates for countries like Australia (AU) under specific codes (e.g., 9822.04.15). Always consult the official tariff database of the importing country and the text of the relevant trade agreement.

Duty calculation for HS 040210 can be complex if the rate is not purely ad valorem (percentage of value). Some tariffs use a combination of specific duties (per unit of weight or volume) and ad valorem duties, or just specific duties. For example, a rate like '0.90 GBP / kg/lactic matter + 23.00 GBP / 100 kg' means you'd calculate the duty based on the weight of the lactic matter and the total weight of the product. Let's assume a shipment of 10,000 kg of milk powder with a fat content of 1.5% and a declared value of £50,000. If the duty rate is 104.00 GBP / 100 kg, the calculation would be: (10,000 kg / 100 kg) * 104.00 GBP = 100 * 104.00 GBP = 10,400.00 GBP. If the rate were, for instance, 5% ad valorem plus 50.00 GBP/100kg, the duty would be (0.05 * £50,000) + ((10,000 kg / 100 kg) * 50.00 GBP) = £2,500 + £5,000 = £7,500. Always refer to the specific tariff schedule for the exact calculation method and rates applicable.