HS Code for Condensed milk

Condensed milk is classified under HS code 0402.99. Chapter 4 of the Harmonized System covers dairy produce, birds' eggs, natural honey, and edible products of animal origin. Heading 0402 specifically includes milk and cream, concentrated or containing added sugar or other sweetening matter. Within this heading, the 0402.9x series is used for products that are not in powder, granules, or other solid forms (i.e., liquids or pastes). Subheading 0402.99 is the specific code for these concentrated liquids that contain added sugar or other sweetening matter. The classification is driven by the processing state (concentrated) and the chemical composition (presence of sucrose or other sweeteners).

Products Included

• Sweetened condensed milk in cans
• Sweetened condensed cream
• Condensed milk with added sugar for confectionery use
• Liquid milk concentrates with added nutritive sweeteners
• Flavored sweetened condensed milk (provided milk remains the base)

Common Misclassification

Condensed milk is frequently confused with HS code 0402.91, which is for concentrated milk that does *not* contain added sugar (often referred to as evaporated milk). The distinction rests entirely on the presence of sweeteners. It is also sometimes misclassified under 1901.90, which covers food preparations of dairy products. However, if the product is simply milk that has been concentrated and sweetened without the addition of other significant ingredients (like cocoa or thickeners), it must remain in Chapter 4.

FAQ

What is the HS code for condensed milk?

The HS code for sweetened condensed milk is 0402.99. If it is unsweetened, the code is 0402.91.

Does this code include powdered condensed milk?

No. If the milk is in powder or granular form, it is classified under 0402.10 or 0402.29, depending on the fat content and sugar presence.