Product classification

HS code for Skim 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 skim milk under HS 0401.10

Skim milk is classified under HS code 0401.10. Chapter 4 of the Harmonized System covers dairy produce, and heading 0401 specifically includes milk and cream that have not been concentrated and do not contain added sugar or other sweetening matter. The subheading 0401.10 is defined by the fat content of the product, which must not exceed 1% by weight. This classification is strictly based on the chemical composition and the processing state of the milk. If the milk has been evaporated or turned into powder, it moves to heading 0402. The 'not concentrated' requirement means the milk is in its liquid, natural state, though it may have been pasteurized, sterilized, or homogenized. This code is essential for monitoring dairy trade and applying specific agricultural tariffs. The fat content is the primary metric used by customs laboratories to verify the accuracy of the declaration, as higher fat contents trigger different subheadings with potentially different duty rates.

Covers
  • Liquid skimmed milk (fat content ≤ 1%)
  • Pasteurized fat-free milk
  • UHT (Ultra-High Temperature) skim milk
  • Homogenized skim milk without additives
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. A common error is misclassifying skim milk under 0401.20, which is for milk with a fat content exceeding 1% but not exceeding 6%. Another error is using 0402.10, which is reserved for skim milk that has been concentrated or is in powder/granule form. If the milk contains any added sugar or flavoring (like chocolate skim milk), it must be moved to heading 2202.

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)22.02Waters, including mineral and aerated waters, containing added sugar or sweetening matter, flavoured; other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading no. 2009

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

In 2025, the largest exporter of HS 040110 (the code used for skim 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 skim 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 skim 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 skim milk

What is the HS code for Skim milk?

The HS code for Skim 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 liquid, non-concentrated skim milk with a fat content of 1% or less is 0401.10.

How do I classify Skim milk for customs?

Skim 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 lactose-free skim milk?

Yes, as long as the milk is not concentrated and contains no added sugar, lactose-free skim milk remains under 0401.10.

Which countries are the top exporters of skim milk (HS 040110)?

In 2025, the top exporters of HS 040110 (the code used for skim 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 skim milk (HS 040110)?

In 2025, the top importers of HS 040110 (the code used for skim 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 Skim milk the same in all countries?

The base HS code 040110 for Skim 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 skim milk in Brazil?

Brazil splits HS 040110 into 2 NCM codes, so the right one for skim 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%).