Product classification
HS code for Condensed milk: 0402.99
Dairy produce, milk and cream, containing added sugar or other sweetening matter, other than in powder, granules or other solid forms.
Classification of condensed milk under HS 0402.99
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).
- Covers
- 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)
- Also under 0402.99
- Nestlé Carnation Sweetened Condensed Milk
- Longevity Sweetened Condensed Milk
- F&N Sweetened Condensed Milk
- Eagle Brand Sweetened Condensed Milk
- Milkmaid Sweetened Condensed Milk
Codes often confused with 0402.99
Common mistake. 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.
Top exporters and importers of HS 040299 (the code used for condensed milk), 2025
In 2025, the largest exporter of HS 040299 (the code used for condensed milk) in UN Comtrade data was the Netherlands, with 16% of world exports; the largest importer in UN Comtrade data was Germany, with 7.6% 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 040299, not only condensed milk.
Top exporters 2025 · share of world exports
- 1 Netherlands $188M 16% of world exports
- 2 Belgium $173M 15% of world exports
- 3 Spain $101M 8.5% of world exports
World total: $1.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $109M 7.6% of world imports
- 2 United Kingdom $109M 7.5% of world imports
- 3 United States $100M 6.9% of world imports
World total: $1.4B 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 condensed milk
Brazil classifies condensed milk under NCM 0402.99.00: HS 0402.99 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about condensed milk
What is the HS code for Condensed milk?
The HS code for Condensed milk is 040299 (Dairy produce; milk and cream, containing added sugar or other sweetening matter, other than in powder, granules or other solid forms). The HS code for sweetened condensed milk is 0402.99. If it is unsweetened, the code is 0402.91.
How do I classify Condensed milk for customs?
Condensed milk is classified under HS code 040299 — Dairy produce; milk and cream, containing added sugar or other sweetening matter, other than in powder, granules or other solid forms. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of condensed milk (HS 040299)?
In 2025, the top exporters of HS 040299 (the code used for condensed milk) in UN Comtrade data were the Netherlands ($188M, 16% of world exports), Belgium ($173M) and Spain ($101M). World exports came to about $1.2B, 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 condensed milk (HS 040299)?
In 2025, the top importers of HS 040299 (the code used for condensed milk) in UN Comtrade data were Germany ($109M, 7.6% of world imports), the United Kingdom ($109M) and the United States ($100M). World imports came to about $1.4B, 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 Condensed milk the same in all countries?
The base HS code 040299 for Condensed 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 condensed milk in Brazil?
In Brazil, condensed milk (HS 040299) is classified under NCM 0402.99.00.