HS 040221 In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %

Quick Answer: Milk powder and granules with a fat content exceeding 1.5% imported under HS 040221 enter the UK at rates such as 113.00 GBP/100 kg, the EU at 135.70 EUR/100 kg, and the US at 86.5¢/kg under the MFN rate. This classification specifically covers milk in solid forms, excluding those with a lower fat content. Importers should be aware of potential additional duties or preferential rates depending on the country of origin and specific trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying the exact tariff line and applicable rates for each import.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0402210000 — — —
0402211100 113.00 GBP / 100 kg — —
0402211800 109.00 GBP / 100 kg — —
0402219100 139.00 GBP / 100 kg — —
0402219900 135.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0402210000 — — —
0402211100 135.70 EUR / 100 kg — —
0402211800 130.40 EUR / 100 kg — —
0402219100 167.20 EUR / 100 kg — —
0402219900 161.90 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0402212500 86.5¢/kg Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.15 (AU) See 9823.02.01-9823.02.04 (S+) See 9908.04.03 (1 programs) ["kg","kg cmsc"]
040221 — — —
0402210200 3.3¢/kg Free (17 programs) ["kg"]
0402210500 3.3¢/kg Free (16 programs) ["kg","kg cmsc"]
0402212700 6.8¢/kg Free (17 programs) ["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 0402.21?

Imports of In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 % 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 (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 for USMCA, KORUS, and 16 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 to Classify This HS Code?

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What products does HS 040221 cover?

This subheading covers milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules, or other solid forms, specifically when the fat content by weight exceeds 1.5%. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes products like skimmed milk powder, whole milk powder, and milk cream powder, provided they meet the specified fat content threshold and are presented in a solid, non-liquid form. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, emphasizing the solid form and fat content criteria.

What falls outside HS 040221?

The following products are excluded from HS 040221: milk and cream in liquid or semi-liquid forms, even if concentrated or sweetened, which are classified under HS 040229 if their fat content exceeds 1.5%. Products with a fat content of 1.5% or less, regardless of form (solid or liquid), are classified under HS 040210. Additionally, sweetened condensed milk or cream in solid form, if it contains added sugar exceeding 50% by weight of the final product, may fall under other headings. Infant formulas, even if derived from milk powder, are typically classified separately under HS 1901.

What are common classification mistakes for HS 040221?

A common error is misinterpreting the fat content threshold, leading to incorrect classification between HS 040221 (fat content > 1.5%) and HS 040210 (fat content ≤ 1.5%). Another mistake involves overlooking the "solid forms" requirement, classifying liquid or semi-liquid concentrated milk products under this subheading. 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. Importers must verify the precise fat percentage and physical state of the product.

How should importers classify products under HS 040221?

The correct procedure for classifying products under HS 040221 involves a systematic approach. First, determine if the product is milk or cream, concentrated or containing added sugar or other sweetening matter. Second, ascertain its physical form; it must be in powder, granules, or other solid forms. Third, calculate the fat content by weight. If this fat content exceeds 1.5%, then HS 040221 is the appropriate classification. Importers and customs brokers should consult the product's technical specifications and the official tariff schedules for definitive guidance.

How is the duty calculated for products under HS 040221?

A shipment of 100 kg of whole milk powder, declared at a customs value of $500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 7.5% ad valorem for HS 040221, the duty would be $37.50 USD (7.5% × $500 USD). This calculation is based on the declared customs value and the MFN rate published in the USITC Harmonized Tariff Schedule. If the product were subject to a specific duty, the calculation would involve the rate per unit of quantity, such as per kilogram.

Which trade agreements reduce duties for HS 040221?

Several free trade agreements may reduce the applicable duty rate for HS 040221, including the United States-Mexico-Canada Agreement (USMCA), where originating products can be admitted duty-free. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods. Top originating countries benefiting from these agreements could include Canada and Mexico under USMCA. To claim preference, a valid USMCA certification of origin or a CPTPP certificate of origin is typically required, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 040210 HS 040150 HS 040110 HS 040620 HS 040120 HS 040520

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 040221 (Milk and cream, concentrated or with added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%) in major markets like the UK, EU, and US?

Import duty rates for HS code 040221 vary significantly by market. For example, in the United Kingdom, the duty rate can be around 113.00 GBP per 100 kg, subject to specific trade agreements. In the European Union, the rate might be approximately 135.70 EUR per 100 kg. In the United States, the rate is often around $1.018 per kg. It is crucial for importers and customs brokers to consult the specific tariff schedule of the importing country (e.g., the UK Trade Tariff, EU TARIC database, or USITC Harmonized Tariff Schedule) for the most accurate and up-to-date rates, as these can be influenced by preferential trade agreements and specific product characteristics.

How is the fat content criterion (exceeding 1.5% by weight) for HS code 040221 determined and verified by customs authorities?

Customs authorities verify the fat content of milk and cream products classified under HS code 040221 by requiring laboratory analysis certificates or relying on manufacturer declarations. The 'fat content, by weight' is a critical classification criterion. Importers must ensure that their product's fat content, as stated on the product's specifications and commercial documents, consistently exceeds 1.5%. Failure to meet this threshold could result in misclassification and potential penalties. It is advisable to have a clear Certificate of Analysis (CoA) from the manufacturer detailing the fat content.

What documentation is typically required when importing goods classified under HS code 040221?

When importing goods under HS code 040221, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the specific nature of the product, a Certificate of Origin may be necessary, especially if preferential duty rates are claimed. Health certificates or phytosanitary certificates, issued by the competent authorities of the exporting country, are often mandatory for food products like milk and cream to ensure compliance with food safety standards. A Certificate of Analysis (CoA) detailing the fat content is also highly recommended for classification verification.

Which trade agreements commonly offer preferential duty rates for HS code 040221, and how can importers leverage them?

Several trade agreements can offer preferential duty rates for HS code 040221. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement), CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), and various bilateral agreements between countries often provide reduced or zero duties. To leverage these agreements, importers and customs brokers must obtain a valid Certificate of Origin from the exporter, confirming that the goods meet the rules of origin stipulated in the respective trade agreement. This document is essential for customs authorities to grant preferential treatment. For example, goods originating from countries like Australia (AU), Chile (CL), or South Korea (KR) might have specific preferential rates or be duty-free under certain conditions, as indicated by symbols like (AU) or (KR) in some tariff schedules.

How is the import duty calculated for HS code 040221, and can you provide a numerical example using a common duty rate?

The import duty for HS code 040221 is typically calculated based on a specific rate per unit of weight, such as per 100 kilograms or per kilogram. For example, let's assume an importing country applies a duty rate of 113.00 GBP per 100 kg for this HS code. If an importer brings in 5,000 kg of product classified under 040221, the duty calculation would be as follows:

  1. Convert the total weight to units of 100 kg: 5,000 kg / 100 kg/unit = 50 units.
  2. Multiply the number of units by the duty rate: 50 units * 113.00 GBP/unit = 5,650.00 GBP.

Therefore, the total import duty payable would be 5,650.00 GBP. Importers and customs brokers must always refer to the official tariff schedule for the exact rate and unit of measure applicable to their specific import.