Product classification
HS code for Sweetened 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 sweetened condensed milk under HS 0402.99
Sweetened condensed milk is classified under HS code 0402.99 because it falls within the category of dairy produce that has been concentrated and contains added sugar or other sweetening matter. According to the General Rules for the Interpretation of the Harmonized System (GRI), products are classified based on their composition and physical state. Heading 0402 specifically covers milk and cream that are concentrated or contain added sugar. Within this heading, the classification is further divided by the physical form (powdered vs. liquid) and the presence of sweeteners. Since sweetened condensed milk is typically a thick, liquid-to-semi-solid product and not in a dry form like powder or granules, it is excluded from subheadings 0402.10 and 0402.21. Furthermore, because it contains added sucrose or other sweeteners, it is distinguished from unsweetened evaporated milk. The 'other' category under subheading 0402.99 is the most specific designation for liquid or semi-solid concentrated milk products that have been sweetened, ensuring that the product is distinguished from its unsweetened counterparts and powdered dairy products.
- Covers
- Canned sweetened condensed milk
- Sweetened condensed milk in tubes for retail sale
- Bulk sweetened concentrated milk for industrial food production
- Sweetened condensed skimmed milk
- Sweetened condensed partly-skimmed milk
- 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. Sweetened condensed milk is frequently misclassified under HS code 0402.91, which is reserved for concentrated milk and cream that does not contain added sugar (evaporated milk). The presence of any added sweetening matter necessitates a move to 0402.99. Another common error is using HS code 1901.90, which covers food preparations of dairy products. However, if the product consists essentially of milk and sugar without additional ingredients like cocoa or thickeners that change its character, it must remain in Chapter 4. Additionally, it should not be confused with 0402.29, which is for sweetened milk in powder or solid form.
Top exporters and importers of HS 040299 (the code used for sweetened condensed milk), 2025
In 2025, the largest exporter of HS 040299 (the code used for sweetened 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 sweetened 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 sweetened condensed milk
Brazil classifies sweetened 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 sweetened condensed milk
What is the HS code for Sweetened condensed milk?
The HS code for Sweetened 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 primary HS code for sweetened condensed milk in liquid or semi-solid form is 0402.99.
How do I classify Sweetened condensed milk for customs?
Sweetened 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.
How does the sugar content affect the classification of condensed milk?
The addition of sugar moves the product from subheading 0402.91 (unsweetened) to 0402.99 (sweetened). If the product is in powder form, the sugar content would instead place it under 0402.29.
Which countries are the top exporters of sweetened condensed milk (HS 040299)?
In 2025, the top exporters of HS 040299 (the code used for sweetened 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 sweetened condensed milk (HS 040299)?
In 2025, the top importers of HS 040299 (the code used for sweetened 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 Sweetened condensed milk the same in all countries?
The base HS code 040299 for Sweetened 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 sweetened condensed milk in Brazil?
In Brazil, sweetened condensed milk (HS 040299) is classified under NCM 0402.99.00.