HS code · 6-digit subheading

HS Code 0401.40 – Dairy 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%

HS code 0401.40 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, exceeding 6% but not exceeding 10%. It is used for light cream (e.g., 8% fat), half-and-half (in some regions), coffee cream, richer whole milk varieties and UHT light cream.

What HS 0401.40 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 exceeding 6% but not exceeding 10% by weight. This category typically includes lighter creams, often referred to as 'light cream' or 'half-and-half' in some regions, used for coffee, cooking, or as a richer alternative to milk. While the trade volume might be smaller compared to lower-fat milk categories, these products serve specific culinary markets and consumer preferences for richer dairy. Exporters are generally dairy-producing nations with diverse product offerings, while importers include countries where these specific fat content creams are popular for culinary applications or where local production is limited. Quality and shelf-life (e.g., UHT versions) are important trade considerations.

Covers
  • Light cream (e.g., 8% fat)
  • Half-and-half (in some regions)
  • Coffee cream
  • Richer whole milk varieties
  • UHT light cream
  • Cooking cream (low fat)
Examples
  • Land O'Lakes Half & Half
  • Horizon Organic Half & Half
  • various regional light coffee creams
  • Nestlé Media Crema Ligera

Codes often confused with 0401.40

Common mistake. The key is the fat content range (6-10%). Products with lower fat (0401.10, 0401.20) or higher fat (0401.50), or concentrated cream (0402), would be incorrectly classified.

0401.10Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%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%0401.50Dairy 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 040140, 2025

In 2025, the largest exporter of HS code 040140 in UN Comtrade data was Spain, with 16% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 11% 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 Spain $37M
  2. 2 Denmark $30M
  3. 3 France $23M

World total: $233M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Netherlands $27M
  2. 2 Italy $26M
  3. 3 Malaysia $24M

World total: $247M 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 0401.40 3

Brazil splits HS 0401.40 into 3 NCM codes, Mercosur's 8-digit tariff lines.

  1. 0401.40.10 Milk, fat content over 6% but not over 10%Leite
  2. 0401.40.2 CreamCreme de leite (nata) Group
  3. 0401.40.21 UHT cream, fat over 6% but not over 10%UHT (Ultra High Temperature)
  4. 0401.40.29 Other cream, fat over 6% but not over 10%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.

Questions about HS 0401.40

What is HS code 040140?

HS code 040140 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, exceeding 6% but not exceeding 10%. This HS code covers liquid milk and cream that is not concentrated, contains no added sugar or sweetening matter, and has a fat content exceeding 6% but not exceeding 10% by weight. This category typically includes lighter creams, often referred to as 'light cream' or 'half-and-half' in some regions, used for coffee, cooking, or as a richer alternative to milk. While the trade volume might be smaller compared to lower-fat milk categories, these products serve specific culinary markets and consumer preferences for richer dairy. Exporters are generally dairy-producing nations with diverse product offerings, while importers include countries where these specific fat content creams are popular for culinary applications or where local production is limited. Quality and shelf-life (e.g., UHT versions) are important trade considerations.

What products fall under HS code 040140?

Light cream (e.g., 8% fat), half-and-half (in some regions), coffee cream, richer whole milk varieties, UHT light cream, cooking cream (low fat)

What are common misclassifications for HS code 040140?

The key is the fat content range (6-10%). Products with lower fat (0401.10, 0401.20) or higher fat (0401.50), or concentrated cream (0402), would be incorrectly classified.

Which countries are the top exporters of goods under HS code 040140?

In 2025, the top exporters of HS code 040140 in UN Comtrade data were Spain ($37M, 16% of world exports), Denmark ($30M) and France ($23M). World exports came to about $233M, 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 040140?

In 2025, the top importers of HS code 040140 in UN Comtrade data were the Netherlands ($27M, 11% of world imports), Italy ($26M) and Malaysia ($24M). World imports came to about $247M, 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 040140 structured?

HS code 040140 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 (40) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 040140?

Brazil splits HS code 040140 into 3 NCM codes: 0401.40.10 (Milk, fat content over 6% but not over 10%), 0401.40.21 (UHT cream, fat over 6% but not over 10%), 0401.40.29 (Other cream, fat over 6% but not over 10%). The first 6 digits of each match the HS code.