HS 040299 Other
Quick Answer: Milk and cream, not concentrated nor containing added sugar or other sweetening matter, imported under HS 040299 enters the US at rates ranging from 49.6¢/kg to 58.4¢/kg, the EU at rates including 1.81 EUR/kg/lactic matter + 18.50 EUR/100 kg and 57.20 EUR/100 kg, and the UK at rates such as 47.00 GBP/100 kg and 0.90 GBP/kg/lactic matter + 16.00 GBP/100 kg. This classification applies to milk and cream that do not fit into more specific subheadings within Chapter 04, particularly those not concentrated or sweetened. Importers should consult specific tariff schedules for precise duty calculations, as rates can vary significantly based on the exact composition and origin. CustomTariffs aggregates this data, highlighting the need for careful product description and HS code selection.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402990000 | — | — | — |
| 0402991000 | 47.00 GBP / 100 kg | — | — |
| 0402993100 | 0.90 GBP / kg/lactic matter + 16.00 GBP / 100 kg | — | — |
| 0402993900 | 0.90 GBP / kg/lactic matter + 15.00 GBP / 100 kg | — | — |
| 0402999100 | 1.50 GBP / kg/lactic matter + 16.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402999900 | 1.81 EUR / kg/lactic matter + 18.50 EUR / 100 kg | — | — |
| 0402990000 | — | — | — |
| 0402991000 | 57.20 EUR / 100 kg | — | — |
| 0402993100 | 1.08 EUR / kg/lactic matter + 19.40 EUR / 100 kg | — | — |
| 0402993900 | 1.08 EUR / kg/lactic matter + 18.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0402994500 | 49.6¢/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, 9919.04.12, 99.19.04.14 (1 programs) | ["kg","kg cmsc"] |
| 0402999000 | 46.3¢/kg + 14.9% | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.07.01-9823.07.07 (S+) See 9918.04.60, 9918.04.62 (1 programs) | ["kg","kg cmsc"] |
| 0402995500 | 49.6¢/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, 9919.04.12, 99.19.04.14 (1 programs) | ["kg","kg cmsc"] |
| 0402990300 | 3.9¢/kg | Free (17 programs) | ["kg"] |
| 0402991000 | 3.9¢/kg | 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 0402.99?
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 040299 cover?
This subheading covers milk and cream, not containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content not exceeding 1.5% by weight, not containing added vitamins, minerals, or other substances, and not specified or included elsewhere in heading 0402. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this residual category captures milk and cream powders or solids that do not fit into more specific subheadings of 0402, provided they meet the fat content and formulation criteria. For example, unsweetened, unfortified skimmed milk powder falls here if not otherwise classified.
What falls outside HS 040299?
The following products are excluded from HS 040299: milk and cream that have had sugar or other sweetening matter added, milk and cream in liquid or semi-liquid form, concentrated milk and cream, and milk and cream that have been fortified with vitamins, minerals, or other substances. Products classified under heading 0401 (Milk and cream, not concentrated nor containing added sugar or other sweetening matter) or heading 0403 (Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not containing fruit, cocoa, nuts, sugar, other sweetening matter or flavouring) are also excluded. For instance, sweetened condensed milk powder or vitamin-enriched milk powder would not be classified here.
What are common classification mistakes for HS 040299?
A common error is misinterpreting the "other" designation, leading to the classification of products that should fall under more specific subheadings within 0402 or even other headings entirely. For example, products with added sugar or sweetening matter, or those containing added vitamins or minerals, are frequently misclassified here. Importers may also overlook the fat content limitations specified in the parent heading, incorrectly classifying higher-fat milk powders. Adherence to General Interpretative Rule 1 (GIR 1) of the Harmonized System, which prioritizes the Section and Chapter Notes and Headings, is crucial.
How should importers classify products under HS 040299?
The correct procedure for classifying products under HS 040299 involves a detailed examination of the product's composition and form. Importers and customs brokers must first confirm that the product is milk or cream in powder, granules, or other solid form, and that it does not contain added sugar or other sweetening matter. Next, verify that the fat content does not exceed 1.5% by weight and that no vitamins, minerals, or other substances have been added. Consulting the official tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and its accompanying Explanatory Notes is essential for accurate classification.
How is the duty calculated for products under HS 040299?
A shipment of 1,000 kilograms of unsweetened, unfortified skimmed milk powder, declared at a customs value of $3,000 USD, would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value ($3,000 USD × 0.15 = $450.00). However, if the product were classified under a specific quantity-based duty, for example, $0.15 per kilogram, the duty would be $150.00 (1,000 kg × $0.15/kg). It is imperative to consult the specific tariff schedule for the applicable duty basis and rate.
Which trade agreements reduce duties for HS 040299?
Several free trade agreements may reduce the applicable duty rate for HS 040299, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, is typically required. For example, under USMCA, a valid exporter's declaration of origin is necessary.
```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 040299, 'Other' milk and cream, not concentrated nor containing added sugar or other sweetening matter?
Import duty rates for HS code 040299 can vary significantly by country and trade agreement. For example, the UK's tariff shows rates such as 47.00 GBP / 100 kg. The EU's TARIC system may list rates like 57.20 EUR / 100 kg, or compound duties such as 1.81 EUR / kg/lactic matter + 18.50 EUR / 100 kg. The US applies a rate of 58.4¢/kg. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty. Always verify the most current rates and any potential surcharges or specific levies.
How is the duty calculated for HS code 040299 when a compound duty rate applies, such as 1.81 EUR / kg/lactic matter + 18.50 EUR / 100 kg?
Compound duties combine specific duties based on weight or quantity with ad valorem duties based on value. For a rate like 1.81 EUR / kg/lactic matter + 18.50 EUR / 100 kg, the calculation involves two parts. First, determine the amount of lactic matter in the imported product and multiply it by 1.81 EUR. Second, calculate the weight of the product in 100 kg units and multiply it by 18.50 EUR. The total duty is the sum of these two amounts. For instance, if you import 1,000 kg of product containing 500 kg of lactic matter, the duty would be (500 kg lactic matter * 1.81 EUR/kg lactic matter) + (10 * 100 kg * 18.50 EUR/100 kg) = 905 EUR + 185 EUR = 1090 EUR. Always ensure accurate measurement of lactic matter and total weight.
What are the classification criteria for goods falling under HS code 040299?
HS code 040299 covers 'Other' milk and cream, not concentrated nor containing added sugar or other sweetening matter, that do not fall under more specific subheadings within Chapter 04. This typically includes liquid or semi-liquid milk and cream that has undergone some form of processing (e.g., pasteurization, sterilization) but has not been concentrated (e.g., by evaporation) and does not have added sugar or other sweetening agents. The key is to differentiate it from concentrated milk (0402.10 and 0402.21), milk and cream containing added sugar (0402.29 and 0402.91), and other dairy products. Importers must ensure the product's composition and processing align with the definition of 'not concentrated' and 'no added sugar'.
Which trade agreements commonly offer preferential duty rates for HS code 040299, and what documentation is typically required?
Preferential duty rates for HS code 040299 are often available under various Free Trade Agreements (FTAs). For example, the US tariff schedule lists 'Free' rates for several countries including BH (Bahrain), CL (Chile), CO (Colombia), KR (South Korea), MA (Morocco), PE (Peru), and SG (Singapore). To claim these preferential rates, importers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a declaration of origin completed by the exporter, which must comply with the specific requirements of the relevant FTA. The exact documentation and eligibility criteria vary by agreement, so consulting the specific FTA text and the importing country's customs regulations is essential.
What specific documentation is generally required for importing goods classified under HS code 040299, beyond preferential duty claims?
Beyond proof of origin for preferential treatment, standard import documentation for HS code 040299 typically includes a commercial invoice detailing the goods, quantity, price, and terms of sale; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the nature of the milk or cream product, additional health and sanitary certificates issued by the competent authorities of the exporting country may be required to ensure compliance with food safety regulations. Customs brokers should verify specific import permits, licenses, or declarations mandated by the importing country's food safety and agricultural agencies.