Product classification
HS code for Evaporated 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 evaporated milk under HS 0402.91
Evaporated milk is classified under HS code 0402.91. This code is part of Chapter 04, which covers dairy produce, birds' eggs, and natural honey. Heading 0402 is designated for milk and cream that has been concentrated or contains added sugar or other sweetening matter. Specifically, 0402.91 refers to concentrated milk that is in liquid or semi-solid form (not powder) and does not contain any added sugar or other sweetening matter. The classification process involves determining the physical state of the product and the presence of additives. Evaporated milk is produced by removing a significant portion of the water from fresh milk through a heating process, resulting in a shelf-stable, concentrated liquid. Because it lacks added sugar, it is strictly distinguished from condensed milk in the HS nomenclature.
- Covers
- Unsweetened evaporated milk
- Concentrated unsweetened milk in cans
- Concentrated unsweetened cream in liquid form
- Sterilized concentrated milk without added sugar
- 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. The most common misclassification for evaporated milk is HS code 0402.99, which is reserved for concentrated milk that contains added sugar or other sweetening matter (commonly known as condensed milk). Another error involves HS codes 0402.10 or 0402.21, which are used for milk in powder, granules, or other solid forms. Evaporated milk must be in a liquid or semi-solid state to remain in the 0402.91 category. Additionally, if the product has been flavored (e.g., chocolate-flavored concentrated milk), it may be classified under HS code 2202.99 as a beverage rather than a dairy product.
Top exporters and importers of HS 040291 (the code used for evaporated milk), 2025
In 2025, the largest exporter of HS 040291 (the code used for evaporated 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 evaporated 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 evaporated milk
Brazil classifies evaporated 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 evaporated milk
What is the HS code for Evaporated milk?
The HS code for Evaporated 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 evaporated milk that does not contain added sugar is 0402.91.
How do I classify Evaporated milk for customs?
Evaporated 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.
What if the evaporated milk has added sugar?
If sugar or other sweeteners are added, the product must be classified under HS code 0402.99.
Which countries are the top exporters of evaporated milk (HS 040291)?
In 2025, the top exporters of HS 040291 (the code used for evaporated 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 evaporated milk (HS 040291)?
In 2025, the top importers of HS 040291 (the code used for evaporated 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 Evaporated milk the same in all countries?
The base HS code 040291 for Evaporated 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 evaporated milk in Brazil?
In Brazil, evaporated milk (HS 040291) is classified under NCM 0402.91.00.