Customs tariff code 0402.91.99: Other
Reference data as at 1 July 2026
Customs tariff code 0402.91.99 covers Other. The third-country duty rate is 182.800 EUR DTN, plus import VAT.
0402.91.99 is CN code in the EU customs tariff, in chapter 04. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 0402.91.99
- Third-country duty
- 182.800 EUR DTN
- Declarable
- No
- Binding rulings
- 4
Where this code sits in the tariff
From HS code to customs tariff code 0402.91.99
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 182.800 EUR DTN | MFN |
| Eastern and Southern Africa States | 0 % | Tariff preference |
| SADC EPA | 0 % | Tariff preference |
| Fiji | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Japan | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Tariff preference |
| Papua New Guinea | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Crème concentrée, présentée sous forme de poudre, de couleur beurre, d'une teneur en poids de matières grasses laitières excédant 45 % et conditionnée en sacs d’une contenance de 20 kg net. Le produit est destiné à l’industrie alimentaire pour la confection de pâtisserie, sauces, potages, fourrage de chocolat, etc.
Crème concentrée, de couleur blanche à ivoire, pasteurisée, congelée, obtenue à partir de crème de lait de vache pasteurisée, d'une teneur en poids de matières grasses laitières excédant 45 % et conditionnée en cartons d’une contenance de 10 kg. Le produit est destiné à l’industrie alimentaire.
Crème concentrée, sous la forme d’un bloc solide, de couleur blanche, d'une teneur en poids de matières grasses laitières excédant 45 %, obtenue à partir de crèmes laitières fraîches et conditionnée en cartons d’une contenance de 25 kg net. Le produit est destiné à l’industrie alimentaire pour la confection de crèmes laitières fouettables.
Mélange de crème de lait recombinée, concentrée, pasteurisée et de lait écrémé reconstitué, congelé,sans addition de sucre ou d'autres édulcorants,d'une teneur en poids de matières grasses excédant 45% et présenté en emballages immédiats d'un contenu net excédant 2,5 kg.
Notes that govern this classification
Erläuterungen zur Kombinierten Nomenklatur (KN) Zu dieser Position gehört Milchpulver, dem Entkeimungszentrifugat wieder zugesetzt wurde, sofern das Verhältnis der natürlichen Inhaltsstoffe nicht gestört wird (sonst Position 0404). Erzeugnisse,die Sojalecithin (Emulgator) in einer größeren Menge mehr als 3 GHT, bezogen auf die Trockenmasse, enthalten, sind von dieser Position ausgeschlossen. Siehe auch Erläuterungen zu Position 0404 des HS, Ausnahme d).
1. Soweit nichts anderes bestimmt ist, gilt in diesem Abschnitt jede Bezugnahme auf eine bestimmte Tiergattung oder Tierart auch für Jungtiere dieser Gattung oder Art (RV C0101000). 2. Soweit nichts anderes bestimmt ist, gilt in der Nomenklatur jede Bezugnahme auf getrocknete Waren auch für entwässerte, eingedampfte oder gefriergetrocknete Waren (RV C0102000).
Subdivisions of this code
Frequently asked questions
What does customs tariff code 0402.91.99 cover?
Code 0402.91.99 covers Other. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 0402.91.99?
The third-country duty rate for 0402.91.99 is 182.800 EUR DTN. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 0402.91.99?
The first six digits form the HS code: 040291. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 0402.91.99 have?
0402.91.99 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.
Where does 0402.91.99 sit in the tariff?
0402.91.99 sits in this hierarchy: 04 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED > 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter > 040291 Not containing added sugar or other sweetening matter. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 0402.91.99?
Yes. The EBTI database holds decisions on 0402.91.99, for example BEBTID.T.316.566. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 0402.91.99 change?
0402.91.99 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.