Product classification

HS code for Milk: 0401.20

Dairy 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%.

Classification of milk under HS 0401.20

Milk with a fat content between 1% and 6% by weight is classified under HS code 0401.20. Heading 0401 covers milk and cream that are not concentrated and do not contain added sugar or other sweetening matter. The classification within this heading is strictly determined by the fat content. Sub-heading 0401.10 is for milk with fat not exceeding 1%, while 0401.20 covers the 1% to 6% range, and 0401.40/50 covers higher fat contents. This classification applies to fresh, chilled, or shelf-stable (UHT) milk, provided no other ingredients like flavors or thickeners have been added. The Harmonized System uses these fat-content thresholds to facilitate agricultural statistics and the application of specific dairy tariffs and quotas. It is essential for importers to have laboratory testing results to confirm the exact fat percentage to ensure the correct sub-heading is applied during customs entry.

Covers
  • Whole milk (typically 3.25% to 3.5% fat)
  • Semi-skimmed milk (typically 1.5% to 2% fat)
  • Fresh liquid cow's milk within the 1-6% fat range
  • UHT (Ultra-High Temperature) milk within the 1-6% fat range
  • Pasteurized milk within the 1-6% fat range
Also under 0401.20
  • Nestlé UHT Semi-Skimmed Milk
  • Danone 2% Milk
  • Organic Valley Reduced Fat Milk
  • Anchor Standard Milk
  • ARLA 3.5% Milk

Codes often confused with 0401.20

Common mistake. Milk is often misclassified under HS code 0402 if it has been concentrated or contains added sugar. For example, evaporated milk or sweetened condensed milk belongs in 0402. Another common error is using HS code 2202.99 for flavored milks (like chocolate or strawberry milk). Once flavor or sugar is added to milk, it is generally moved from Chapter 4 to Chapter 22 as a beverage. Additionally, milk with less than 1% fat must be classified under 0401.10, not 0401.20.

04.02Milk and cream; concentrated or containing added sugar or other sweetening matter2202.99Non-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. 20090401.10Dairy produce; milk and cream, not concentrated, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1%

Top exporters and importers of HS 040120 (the code used for milk), 2025

In 2025, the largest exporter of HS 040120 (the code used for milk) in UN Comtrade data was Germany, with 13% of world exports; the largest importer in UN Comtrade data was Germany, with 24% 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 040120, not only milk.

Top exporters 2025 · share of world exports

  1. 1 Germany $915M
  2. 2 Czechia $632M
  3. 3 Belgium $568M

World total: $7.1B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $1.8B
  2. 2 Belgium $747M
  3. 3 Netherlands $670M

World total: $7.4B 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 codes for milk

Brazil splits HS 0401.20 into 2 NCM codes. Pick the one that matches your product:

  • 0401.20.10UHT milk, fat content over 1% but not over 6%
  • 0401.20.90Other milk and cream, fat over 1% to 6%

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 milk

What is the HS code for Milk?

The HS code for Milk is 040120 (Dairy 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%). For standard liquid milk with a fat content between 1% and 6%, the HS code is 0401.20.

How do I classify Milk for customs?

Milk is classified under HS code 040120 — Dairy 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%. This is a 6-digit subheading level code.

Does this code include milk with added vitamins?

Yes, the addition of small quantities of vitamins or minerals for fortification does not generally change the classification from heading 0401.

Which countries are the top exporters of milk (HS 040120)?

In 2025, the top exporters of HS 040120 (the code used for milk) in UN Comtrade data were Germany ($915M, 13% of world exports), Czechia ($632M) and Belgium ($568M). World exports came to about $7.1B, 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.

Which countries are the top importers of milk (HS 040120)?

In 2025, the top importers of HS 040120 (the code used for milk) in UN Comtrade data were Germany ($1.8B, 24% of world imports), Belgium ($747M) and the Netherlands ($670M). World imports came to about $7.4B, 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 Milk the same in all countries?

The base HS code 040120 for 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 milk in Brazil?

Brazil splits HS 040120 into 2 NCM codes, so the right one for milk depends on the product's details: 0401.20.10 (UHT milk, fat content over 1% but not over 6%), 0401.20.90 (Other milk and cream, fat over 1% to 6%).