Product classification
HS code for Concentrated milk: 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.
Classification of concentrated milk under HS 0402.91
HS code 0402.91 applies to milk and cream that have been concentrated but do not contain added sugar or other sweetening matter. This classification excludes products in solid forms like powder or granules, which are covered under subheadings 0402.10 through 0402.29. The products under 0402.91 are typically in liquid or semi-liquid form, such as evaporated milk. The classification process involves verifying the fat content and the absence of additives like sucrose or honey. This code is vital for dairy trade as it distinguishes between basic concentrated dairy products and those that have been further processed with sweeteners. According to the Chapter 2 notes, milk means full cream milk or partially or completely skimmed milk. The concentration process usually involves the partial removal of water, resulting in a product with a higher density and longer shelf life than fresh milk. This subheading is specifically for those products that remain unsweetened, which is a critical distinction for tariff application and quota management in many jurisdictions.
- Covers
- Evaporated milk (unsweetened)
- Concentrated liquid cream (unsweetened)
- Unsweetened condensed milk
- Double-concentrated liquid milk
- Also under 0402.91
- 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 is frequently confused with HS code 0402.99, which is for concentrated milk that *does* contain added sugar (like traditional sweetened condensed milk). It is also often misclassified under 0401.10 or 0401.20 if the degree of concentration is not clearly stated, as those codes are for fresh, non-concentrated milk.
Top exporters and importers of HS 040291 (the code used for concentrated milk), 2025
In 2025, the largest exporter of HS 040291 (the code used for concentrated milk) 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.
Figures cover everything classified under HS 040291, not only concentrated milk.
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 concentrated milk
Brazil classifies concentrated milk under NCM 0402.91.00: HS 0402.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about concentrated milk
What is the HS code for Concentrated milk?
The HS code for Concentrated milk is 040291 (Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, other than in powder, granules or other solid forms). The HS code for concentrated milk that is not in solid form and contains no added sugar is 0402.91.
How do I classify Concentrated milk for customs?
Concentrated milk is classified under HS code 040291 — Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, other than in powder, granules or other solid forms. This is a 6-digit subheading level code.
Is evaporated milk classified under 0402.91?
Yes, standard unsweetened evaporated milk is classified under HS code 0402.91.
Which countries are the top exporters of concentrated milk (HS 040291)?
In 2025, the top exporters of HS 040291 (the code used for concentrated milk) 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 concentrated milk (HS 040291)?
In 2025, the top importers of HS 040291 (the code used for concentrated milk) 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.
Is the HS code for Concentrated milk the same in all countries?
The base HS code 040291 for Concentrated milk is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for concentrated milk in Brazil?
In Brazil, concentrated milk (HS 040291) is classified under NCM 0402.91.00.