HS code · 6-digit subheading
HS Code 0402.91 – Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, other than in powder, granules or other solid forms
HS code 0402.91 is the 6-digit subheading for dairy produce, milk and cream, concentrated, not containing added sugar or other sweetening matter, other than in powder, granules or other solid forms. It is used for unsweetened condensed milk (liquid), evaporated milk (unsweetened), concentrated cream (liquid, unsweetened), UHT concentrated milk (unsweetened) and bulk liquid milk concentrate.
What HS 0402.91 covers
This HS code covers concentrated, unsweetened milk and cream products that are not in powdered form, typically referring to liquid or semi-liquid concentrates. These goods are crucial intermediate products for various food industries, including bakeries, confectioneries, and beverage manufacturers, where a liquid, concentrated dairy base is preferred over powder for specific formulations or processing steps. The trade in these products is often B2B, with large dairy processors in countries like the EU, USA, and Canada exporting to food manufacturers globally. Importers are typically industrial users seeking to reduce transportation costs compared to fresh milk while maintaining a liquid consistency. Key factors in this trade include concentration levels, fat content, shelf stability (often achieved through UHT processing), and specific functional properties required by the end-user. These products offer a balance between the convenience of concentration and the functional benefits of a liquid dairy ingredient.
- Covers
- Unsweetened condensed milk (liquid)
- Evaporated milk (unsweetened)
- Concentrated cream (liquid, unsweetened)
- UHT concentrated milk (unsweetened)
- Bulk liquid milk concentrate
- Sterilized concentrated milk (unsweetened)
- Milk protein concentrate (liquid, unsweetened)
- Examples
- Carnation Evaporated Milk (unsweetened)
- Nestlé Evaporated Milk (unsweetened)
- Arla Evaporated Milk (unsweetened)
- Borden Evaporated Milk (unsweetened)
- F&N Evaporated Milk (unsweetened)
Codes often confused with 0402.91
Common mistake. This code can be confused with 040299 (sweetened liquid concentrated milk) due to the presence of added sugar, or with 040221 (unsweetened milk powder) if the physical form is not correctly identified.
Top exporters and importers of HS code 040291, 2025
In 2025, the largest exporter of HS code 040291 in UN Comtrade data was the Netherlands, with 25% of world exports; the largest importer in UN Comtrade data was Greece, with 13% 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 Netherlands $479M 25% of world exports
- 2 Germany $407M 22% of world exports
- 3 Saudi Arabia $169M 8.9% of world exports
World total: $1.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Greece $275M 13% of world imports
- 2 Saudi Arabia $235M 11% of world imports
- 3 Germany $197M 9.2% of world imports
World total: $2.1B 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 code for 0402.91
Brazil does not split HS 0402.91: its NCM code is 0402.91.00.
All Brazil NCM codes in heading 04.02 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 0402.91
What is HS code 040291?
HS code 040291 is a 6-digit subheading in the Harmonized System that covers: Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, other than in powder, granules or other solid forms. This HS code covers concentrated, unsweetened milk and cream products that are not in powdered form, typically referring to liquid or semi-liquid concentrates. These goods are crucial intermediate products for various food industries, including bakeries, confectioneries, and beverage manufacturers, where a liquid, concentrated dairy base is preferred over powder for specific formulations or processing steps. The trade in these products is often B2B, with large dairy processors in countries like the EU, USA, and Canada exporting to food manufacturers globally. Importers are typically industrial users seeking to reduce transportation costs compared to fresh milk while maintaining a liquid consistency. Key factors in this trade include concentration levels, fat content, shelf stability (often achieved through UHT processing), and specific functional properties required by the end-user. These products offer a balance between the convenience of concentration and the functional benefits of a liquid dairy ingredient.
What products fall under HS code 040291?
Unsweetened condensed milk (liquid), Evaporated milk (unsweetened), Concentrated cream (liquid, unsweetened), UHT concentrated milk (unsweetened), Bulk liquid milk concentrate, Sterilized concentrated milk (unsweetened), Milk protein concentrate (liquid, unsweetened)
What are common misclassifications for HS code 040291?
This code can be confused with 040299 (sweetened liquid concentrated milk) due to the presence of added sugar, or with 040221 (unsweetened milk powder) if the physical form is not correctly identified.
Which countries are the top exporters of goods under HS code 040291?
In 2025, the top exporters of HS code 040291 in UN Comtrade data were the Netherlands ($479M, 25% of world exports), Germany ($407M) and Saudi Arabia ($169M). World exports came to about $1.9B, 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 040291?
In 2025, the top importers of HS code 040291 in UN Comtrade data were Greece ($275M, 13% of world imports), Saudi Arabia ($235M) and Germany ($197M). World imports came to about $2.1B, 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 040291 structured?
HS code 040291 is a 6-digit subheading under the Harmonized System. The first 2 digits (04) identify the chapter, digits 3-4 (02) identify the heading, and digits 5-6 (91) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 040291?
In Brazil, HS code 040291 is NCM 0402.91.00. The last two digits are 00 because Brazil does not split this HS code further.