HS code · 6-digit subheading

HS Code 0401.10 – Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%

HS code 0401.10 is the 6-digit subheading for dairy produce, milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%. It is used for skim milk, low-fat milk (0.5% fat), fat-free milk, ultra-filtered skim milk and pasteurized skim milk.

What HS 0401.10 covers

This HS code covers liquid milk and cream that is not concentrated, contains no added sugar or sweetening matter, and has a fat content not exceeding 1% by weight. This primarily includes skimmed milk and very low-fat milk. It is a staple in global dairy trade, driven by increasing consumer demand for healthier, lower-fat dairy options. Major exporters are typically large dairy-producing nations with efficient processing and packaging capabilities, such as those in the EU, the USA, and New Zealand. Importers include countries with insufficient domestic dairy production, regions with specific dietary preferences, or those catering to health-conscious consumers. The trade in these products is influenced by factors like shelf-life (UHT milk), food safety regulations, and consumer trends towards lighter dairy products.

Covers
  • Skim milk
  • Low-fat milk (0.5% fat)
  • Fat-free milk
  • Ultra-filtered skim milk
  • Pasteurized skim milk
  • UHT skim milk
Examples
  • Arla Skimmed Milk
  • Lactalis Fat-Free Milk
  • Horizon Organic Skim Milk
  • Fairlife Skim Milk
  • Parmalat Skim Milk

Codes often confused with 0401.10

Common mistake. The critical factor is fat content (not exceeding 1%) and being 'not concentrated' and 'no added sugar.' Whole milk (0401.20, 0401.40, 0401.50) or concentrated milk (0402) would be misclassifications.

0401.20Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1% but not exceeding 6%0401.40Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6% but not exceeding 10%0401.50Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 10%04.02Milk and cream; concentrated or containing added sugar or other sweetening matter

Top exporters and importers of HS code 040110, 2025

In 2025, the largest exporter of HS code 040110 in UN Comtrade data was France, with 19% of world exports; the largest importer in UN Comtrade data was Italy, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 France $98M
  2. 2 Germany $66M
  3. 3 Saudi Arabia $61M

World total: $510M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Italy $77M
  2. 2 Belgium $52M
  3. 3 Germany $49M

World total: $557M Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for 0401.10 2

Brazil splits HS 0401.10 into 2 NCM codes, Mercosur's 8-digit tariff lines.

  1. 0401.10.10 UHT milk, fat content not exceeding 1%Leite UHT (Ultra High Temperature)
  2. 0401.10.90 Other milk and cream, fat not exceeding 1%Outros

All Brazil NCM codes in heading 04.01 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Questions about HS 0401.10

What is HS code 040110?

HS code 040110 is a 6-digit subheading in the Harmonized System that covers: Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%. This HS code covers liquid milk and cream that is not concentrated, contains no added sugar or sweetening matter, and has a fat content not exceeding 1% by weight. This primarily includes skimmed milk and very low-fat milk. It is a staple in global dairy trade, driven by increasing consumer demand for healthier, lower-fat dairy options. Major exporters are typically large dairy-producing nations with efficient processing and packaging capabilities, such as those in the EU, the USA, and New Zealand. Importers include countries with insufficient domestic dairy production, regions with specific dietary preferences, or those catering to health-conscious consumers. The trade in these products is influenced by factors like shelf-life (UHT milk), food safety regulations, and consumer trends towards lighter dairy products.

What products fall under HS code 040110?

Skim milk, low-fat milk (0.5% fat), fat-free milk, ultra-filtered skim milk, pasteurized skim milk, UHT skim milk

What are common misclassifications for HS code 040110?

The critical factor is fat content (not exceeding 1%) and being 'not concentrated' and 'no added sugar.' Whole milk (0401.20, 0401.40, 0401.50) or concentrated milk (0402) would be misclassifications.

Which countries are the top exporters of goods under HS code 040110?

In 2025, the top exporters of HS code 040110 in UN Comtrade data were France ($98M, 19% of world exports), Germany ($66M) and Saudi Arabia ($61M). World exports came to about $510M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 040110?

In 2025, the top importers of HS code 040110 in UN Comtrade data were Italy ($77M, 14% of world imports), Belgium ($52M) and Germany ($49M). World imports came to about $557M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 040110 structured?

HS code 040110 is a 6-digit subheading under the Harmonized System. The first 2 digits (04) identify the chapter, digits 3-4 (01) identify the heading, and digits 5-6 (10) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 040110?

Brazil splits HS code 040110 into 2 NCM codes: 0401.10.10 (UHT milk, fat content not exceeding 1%), 0401.10.90 (Other milk and cream, fat not exceeding 1%). The first 6 digits of each match the HS code.