HS 040229 Other
Quick Answer: Milk powders and other milk preparations imported under HS 040229 enter the UK with a combined duty of 1.00 GBP/kg of lactic matter plus 18.00 GBP/100 kg, the EU at 1.31 EUR/kg of lactic matter plus 22.00 EUR/100 kg, and the US at $1.104/kg plus 14.9% under the MFN rate. This code specifically covers milk powders and other milk preparations not containing added sugar or other sweetening matter, and not containing added fruit or cocoa, that fall outside more specific classifications within Chapter 04. Importers should be aware of potential variations in specific rates based on fat content and other factors, as detailed by CustomTariffs. Understanding these nuances is crucial for accurate declaration and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402290000 | — | — | — |
| 0402291100 | 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg | — | — |
| 0402291500 | 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg | — | — |
| 0402291900 | 1.00 GBP / kg/lactic matter + 14.00 GBP / 100 kg | — | — |
| 0402299100 | 1.30 GBP / kg/lactic matter + 18.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402290000 | — | — | — |
| 0402291100 | 1.31 EUR / kg/lactic matter + 22.00 EUR / 100 kg | — | — |
| 0402291500 | 1.31 EUR / kg/lactic matter + 22.00 EUR / 100 kg | — | — |
| 0402291900 | 1.31 EUR / kg/lactic matter + 16.80 EUR / 100 kg | — | — |
| 0402299100 | 1.62 EUR / kg/lactic matter + 22.00 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402295000 | $1.104/kg + 14.9% | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.05.01-9823.05.06 (S+) See 9918.04.60, 9918.04.61 (1 programs) | ["kg","kg cmsc"] |
| 040229 | — | — | — |
| 0402290500 | 17.5% | Free (17 programs) | ["kg"] |
| 0402291000 | 17.5% | Free (17 programs) | ["kg","kg cmsc"] |
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 0402.29?
Imports of Other 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 040229 cover?
This subheading covers milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, not containing added fruit or cocoa. Specifically, HS 040229 applies to "Other" milk and cream preparations within heading 0402 that are not specified in subheadings 0402.10, 0402.21, or 0402.91. This includes products like sweetened condensed milk powder or unsweetened evaporated milk powder that do not fit into more specific categories, as per the World Customs Organization's Harmonized System Nomenclature and definitions found in official tariff schedules such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 040229?
The following products are excluded from HS 040229: milk and cream that are not concentrated or do not contain added sugar or other sweetening matter (classified under 0401), milk and cream that have been heat-treated to sterilize them and are in powder, granules, or other solid forms but are not sweetened (classified under 0402.21), and milk and cream preparations that contain added fruit or cocoa (classified under 0402.99). Products like infant formula, which often have specific classifications under Chapter 19, are also excluded, as are whey and other milk products, even if in solid form, if they do not meet the specific criteria of heading 0402.
What are common classification mistakes for HS 040229?
A common error is misclassifying sweetened condensed milk or evaporated milk in powder form. Importers may incorrectly assign these to 0402.21 if they are sweetened, or overlook the "other solid forms" aspect, leading to misclassification. Another mistake involves confusing products with added fruit or cocoa, which belong to a different subheading (0402.99), with those covered by 040229. Adherence to General Interpretative Rule 1 and Rule 3(b) is crucial, ensuring that the classification is based on the essential character of the product and its specific composition as defined by the WCO.
How should importers classify products under HS 040229?
The correct procedure for classifying products under HS 040229 involves a thorough examination of the product's composition and form. Importers must first confirm that the product is indeed milk or cream, concentrated, and in powder, granules, or other solid form, with or without added sugar or other sweetening matter. Crucially, they must verify that no fruit or cocoa has been added. Consulting the official WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 040229?
A 25 kg bag of sweetened condensed milk powder, declared at a customs value of $150 USD, would attract a US duty of $30.00 USD. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate for a similar product, which is 12% ad valorem. The calculation would be 12% of $150 USD, resulting in $18.00 USD. However, if there were a specific quantity-based duty, for example, $1.20 per kg, the duty would be $30.00 USD ($1.20/kg * 25 kg). For illustrative purposes, let's assume a combined duty structure or a specific quantity-based duty for this example.
Which trade agreements reduce duties for HS 040229?
Several free trade agreements may reduce the applicable duty rate for HS 040229, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free treatment for originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) can offer reduced or free duties for products originating from certain developing countries. For USMCA, a self-certified origin statement on the invoice or a separate certificate of origin is typically required. For EU preferences under GSP, a EUR.1 movement certificate or an origin declaration by the exporter is generally mandated, depending on the value and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 040229, 'Other' milk and cream, not concentrated nor containing added sugar or other sweetening matter, with a fat content of more than 1.5% by weight?
Import duty rates for HS code 040229 vary significantly by country. For example, the UK's tariff shows rates such as £1.00 per kg/lactic matter + £18.00 per 100 kg for certain origins. The US tariff can include rates like $1.299/kg + 17.5% ad valorem, with preferential rates available under specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty.
How is the duty calculated for HS code 040229, given its mixed duty structure (specific duty + ad valorem)?
The duty calculation for HS 040229 often involves a combination of a specific duty (per unit of weight or volume) and an ad valorem duty (a percentage of the value). For instance, if a shipment of 100 kg of product under a tariff with a rate of £1.00/kg lactic matter + £18.00/100 kg and a declared value of £500, the specific duty would be 100 kg * £1.00/kg = £100. The ad valorem duty would be 100 kg * (£18.00/100 kg) = £18.00. The total duty would be £100 + £18.00 = £118.00. Always verify the exact components and basis of calculation in the destination country's tariff.
What are the key classification criteria to ensure a product falls under HS code 040229?
To be classified under HS code 040229, the product must be milk and cream, not concentrated, and not containing added sugar or other sweetening matter. Crucially, it must have a fat content exceeding 1.5% by weight. The 'Other' designation means it does not fit into more specific subheadings within 0402 that might cover milk and cream with a fat content not exceeding 1.5% or other specific preparations. Verification of fat content and absence of added sugars is paramount.
Which trade agreements commonly offer preferential duty rates for products classified under HS 040229?
Several trade agreements can provide preferential duty rates for HS 040229. For example, the US tariff indicates 'Free' under agreements with countries like Bahrain (BH), Chile (CL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). The UK's tariff also has specific rates for goods originating from countries with which it has trade agreements. Importers should always check the preferential tariff treatment annexes of relevant trade agreements for their specific origin and destination country.
What documentation is typically required when importing goods under HS code 040229?
Standard import documentation for HS code 040229 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific product, additional documents may be required. These can include a certificate of origin to claim preferential treatment, health certificates or phytosanitary certificates issued by the competent authority of the exporting country, and potentially laboratory analysis reports to confirm fat content and absence of added sugars, especially if subject to specific food safety regulations or tariff classifications.