Product classification

HS code for Low-fat milk: 0401.10

Dairy produce, milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%.

Classification of low-fat milk under HS 0401.10

Low-fat milk is classified under HS code 0401.10. This code falls within Chapter 4, which covers dairy produce and other edible products of animal origin. Heading 0401 specifically addresses milk and cream that have not been concentrated and do not contain added sugar or other sweetening matter. The sub-classification 0401.10 is strictly reserved for milk with a fat content, by weight, not exceeding 1%. This classification is based on the physical properties of the liquid and the absence of additives. If the milk has been processed to remove water (evaporated or powdered) or if sweeteners like sucrose or honey have been added, it is excluded from this heading. The determination of fat content is a critical factor for customs valuation and regulatory compliance, as different fat levels trigger different tariff rates in many jurisdictions. This classification applies to milk from cows, goats, or sheep, provided it meets the fat percentage threshold and remains in its natural liquid state without concentration.

Covers
  • Skimmed milk (fat content ≤ 1%)
  • Fat-free milk
  • 1% milk (standardized)
  • Pasteurized or UHT low-fat milk (unsweetened)
  • Homogenized low-fat milk
Also under 0401.10
  • Arla Skimmed Milk
  • Lactalis Fat-Free Milk
  • Horizon Organic Skim Milk
  • Fairlife Skim Milk
  • Parmalat Skim Milk

Codes often confused with 0401.10

Common mistake. Low-fat milk is frequently misclassified under 0401.20, which covers milk with a fat content exceeding 1% but not exceeding 6%. Another common error is using 0402.10, which is only for milk in powder, granules, or other solid forms. Furthermore, if the milk is flavored (e.g., chocolate or strawberry) or contains added sugar, it must be classified under heading 2202.99 as a beverage rather than a dairy product of Chapter 4.

0401.20Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1% but not exceeding 6%0402.10Dairy produce; milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content not exceeding 1.5% (by weight)2202.99Non-alcoholic beverages; other than non-alcoholic beer, n.e.c. in item no. 2202.10, not including fruit, nut or vegetable juices of heading no. 2009

Top exporters and importers of HS 040110 (the code used for low-fat milk), 2025

In 2025, the largest exporter of HS 040110 (the code used for low-fat milk) in UN Comtrade data was France, with 19% of world exports; the largest importer in UN Comtrade data was Italy, with 14% 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 040110, not only low-fat milk.

Top exporters 2025 · share of world exports

  1. 1 France $98M
  2. 2 Germany $66M
  3. 3 Saudi Arabia $61M

World total: $510M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Italy $77M
  2. 2 Belgium $52M
  3. 3 Germany $49M

World total: $557M 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 codes for low-fat milk

Brazil splits HS 0401.10 into 2 NCM codes. Pick the one that matches your product:

  • 0401.10.10UHT milk, fat content not exceeding 1%
  • 0401.10.90Other milk and cream, fat not exceeding 1%

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Questions about low-fat milk

What is the HS code for Low-fat milk?

The HS code for Low-fat milk is 040110 (Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%). The HS code for milk with a fat content not exceeding 1% is 0401.10.

How do I classify Low-fat milk for customs?

Low-fat milk is classified under HS code 040110 — Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%. This is a 6-digit subheading level code.

Does this code include low-fat milk with added vitamins?

Yes, the addition of small quantities of vitamins or minerals for fortification does not generally change the classification from 0401.10, provided no sweeteners or flavors are added.

Which countries are the top exporters of low-fat milk (HS 040110)?

In 2025, the top exporters of HS 040110 (the code used for low-fat milk) in UN Comtrade data were France ($98M, 19% of world exports), Germany ($66M) and Saudi Arabia ($61M). World exports came to about $510M, 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 low-fat milk (HS 040110)?

In 2025, the top importers of HS 040110 (the code used for low-fat milk) in UN Comtrade data were Italy ($77M, 14% of world imports), Belgium ($52M) and Germany ($49M). World imports came to about $557M, 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 Low-fat milk the same in all countries?

The base HS code 040110 for Low-fat 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 low-fat milk in Brazil?

Brazil splits HS 040110 into 2 NCM codes, so the right one for low-fat milk depends on the product's details: 0401.10.10 (UHT milk, fat content not exceeding 1%), 0401.10.90 (Other milk and cream, fat not exceeding 1%).