HS 040291 Other
Quick Answer: Milk and cream, concentrated or containing added sugar or other sweetening matter, not elsewhere specified, imported under HS 040291 enters the UK at rates such as 29.00 GBP/100 kg, the EU at rates like 109.10 EUR/100 kg, and the US at 31.3¢/kg, with preferential rates available for certain trade partners. This classification covers milk and cream products that do not fit into more specific subheadings within Chapter 04, particularly those that are concentrated or sweetened. Importers should carefully review the specific product composition and the applicable tariff schedule for each destination country to ensure accurate classification and duty assessment. CustomTariffs aggregates this data, highlighting the varied duty structures across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402910000 | — | — | — |
| 0402911000 | 29.00 GBP / 100 kg | — | — |
| 0402913000 | 36.00 GBP / 100 kg | — | — |
| 0402915100 | 92.00 GBP / 100 kg | — | — |
| 0402915900 | 91.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402915900 | 109.10 EUR / 100 kg | — | — |
| 0402919100 | 183.70 EUR / 100 kg | — | — |
| 0402919900 | 182.80 EUR / 100 kg | — | — |
| 0402910000 | — | — | — |
| 0402911000 | 34.70 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402917000 | 31.3¢/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) See 9822.04.30 (AU) See 9823.07.01-9823.07.07 (S+) See 9919.04.10, 9919.04.11, 9919.04.13 (1 programs) | ["kg","kg cmsc"] |
| 0402919000 | 31.3¢/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) See 9822.04.30 (AU) See 9823.07.01-9823.07.07 (S+) See 9919.04.10, 9919.04.11, 9919.04.13 (1 programs) | ["kg","kg cmsc"] |
| 040291 | — | — | — |
| 0402910600 | 3.3¢/kg | Free (17 programs) | ["kg"] |
| 0402913000 | 3.3¢/kg | Free (16 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 0402.91?
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 040291 cover?
This subheading covers milk and cream, concentrated or containing added sugar or other sweetening matter, not falling under 0402.10 or 0402.21. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes milk and cream that has been concentrated by the removal of water, or to which sugar or other sweetening matter has been added, but which is not in powder, granules, or solid form. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing liquid or semi-solid forms of sweetened or concentrated milk and cream.
What falls outside HS 040291?
The following products are excluded from HS 040291: milk and cream in powder, granules, or solid form (classified under 0402.29), and milk and cream, not containing added sugar or other sweetening matter, whether or not concentrated or containing added fruit or cocoa (classified under 0402.99). For instance, sweetened condensed milk in a liquid or semi-solid state falls here, whereas milk powder or evaporated milk without added sugar would be classified elsewhere, typically under 0402.29 or 0402.99 respectively.
What are common classification mistakes for HS 040291?
A common error is misinterpreting the "other" designation within heading 0402. Importers may incorrectly classify sweetened condensed milk that is in powder form under 0402.91, when it should be classified under 0402.29. This often stems from not carefully distinguishing between the physical form (powder vs. liquid/semi-solid) and the presence of added sugar or sweetening matter, as mandated by General Rule of Interpretation (GRI) 1 of the Harmonized System.
How should importers classify products under HS 040291?
The correct procedure for classifying products under HS 040291 involves a two-step process. First, determine if the product is milk or cream, concentrated, and contains added sugar or other sweetening matter. Second, confirm that the product is not in powder, granules, or solid form. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the relevant Explanatory Notes from the WCO to ensure accurate classification.
How is the duty calculated for products under HS 040291?
A 10-kilogram container of sweetened condensed milk, declared at a customs value of $50.00 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% × $50.00 = $5.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 0402.91.10. (Note: This example uses a hypothetical ad valorem rate for illustrative purposes; actual rates may vary.)
Which trade agreements reduce duties for HS 040291?
Several free trade agreements may reduce the applicable duty rate for HS 040291, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries, such as Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the agreement and origin country, is typically required by customs authorities.
```Which HS Codes Are Related?
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 0402.91, covering 'Other' milk and cream, not concentrated nor containing added sugar or other sweetening matter?
The import duty rates for HS code 0402.91 can vary significantly depending on the importing country and any applicable trade agreements. For example, the UK's tariff shows rates such as 29.00 GBP / 100 kg and 36.00 GBP / 100 kg for 'Other' milk and cream not containing added sugar. The EU's TARIC system may list rates like 109.10 EUR / 100 kg or 183.70 EUR / 100 kg for similar products. It is crucial to consult the specific tariff schedule of the destination country for the exact duty rate applicable to your shipment. For instance, under the US tariff schedule, specific rates can be found, and preferential rates may apply under Free Trade Agreements (FTAs).
How is the duty for HS code 0402.91 calculated? Can you provide an example?
The duty calculation for HS code 0402.91 is typically based on a specific rate per unit of weight, such as per 100 kilograms. For example, if a shipment of 'Other' milk and cream (not concentrated, no added sugar) weighs 500 kg and the applicable duty rate is 36.00 GBP / 100 kg, the calculation would be: (500 kg / 100 kg) * 36.00 GBP = 5 * 36.00 GBP = 180.00 GBP. Always verify the unit of measure and the exact rate from the official tariff schedule of the importing country.
What are the key classification criteria to ensure goods are correctly classified under HS code 0402.91?
HS code 0402.91 falls under Chapter 04, which covers 'Dairy produce; birds' eggs; natural honey; products of the preparation of animals, not elsewhere specified or included'. Specifically, 0402 covers 'Milk and cream, concentrated or containing added sugar or other sweetening matter'. Subheading 0402.91 pertains to 'Other' milk and cream that is not concentrated and does not contain added sugar or other sweetening matter. Therefore, to classify correctly, the product must be milk or cream, in liquid, powdered, or granular form, that is not concentrated and has no added sugar or sweetening agents. It is essential to review the Explanatory Notes to the Harmonized System for detailed guidance on distinguishing between concentrated and non-concentrated forms, and what constitutes 'added sugar or other sweetening matter'.
Which trade agreements often provide preferential duty rates for products classified under HS code 0402.91?
Many trade agreements can offer preferential duty rates for goods classified under HS code 0402.91. For example, the provided sample rates indicate potential preferential treatment under agreements with countries like Bahrain (BH), Chile (CL), Colombia (CO), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), where duties might be listed as 'Free'. Other agreements, such as those with Australia (AU), may have specific tariff provisions (e.g., 9822.04.30). Importers should always check the specific Free Trade Agreement (FTA) or preferential trade scheme between the exporting and importing countries, as well as the product's Rules of Origin, to determine eligibility for reduced or zero duties.
What documentation is typically required when importing goods under HS code 0402.91?
When importing goods classified under HS code 0402.91, standard customs documentation is required, which typically includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the nature of the product, specific health and veterinary certificates may be necessary to ensure the milk and cream meet the importing country's food safety standards. For preferential duty claims under trade agreements, a Certificate of Origin or a declaration of origin on the invoice, compliant with the specific agreement's requirements, is crucial. Always consult the customs authority of the importing country for a comprehensive list of required documents.