Customs tariff code

Customs tariff code 0402.91.99.00.0: Other, mit einem Milchfettgehalt von mehr als 45 GHT, andere

Reference data as at 1 July 2026

Customs tariff code 0402.91.99.00.0 covers Other, mit einem Milchfettgehalt von mehr als 45 GHT, andere. The third-country duty rate is 182.800 EUR DTN, plus import VAT.

0402.91.99.00.0 is national commodity 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 declarable: you can use it in this form on a customs declaration.

Customs code
0402.91.99.00.0
Third-country duty
182.800 EUR DTN
Declarable
Yes
Binding rulings
0

Where this code sits in the tariff

  1. 04DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
  2. 0402Milk and cream, concentrated or containing added sugar or other sweetening matter
  3. 0402.91Not containing added sugar or other sweetening matter
  4. 0402.91.99Other
  5. 0402.91.99.00.0Other, mit einem Milchfettgehalt von mehr als 45 GHT, andere

From HS code to customs tariff code 0402.91.99.00.0

HS code0402.916 digits, uniform worldwide
CN code0402.91.998 digits, EU Combined Nomenclature
TARIC code0402.91.99.0010 digits, carries the EU measures
Commodity code0402.91.99.00.011 digits, used on a German import declaration

Duty rates and preferences

OriginDuty rateBasis
Third-country duty182.800 EUR DTNMFN
Eastern and Southern Africa States0 %Tariff preference
SADC EPA0 %Tariff preference
Fiji0 %Tariff preference
United Kingdom0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference
Japan0 %Tariff preference
Kenya0 %Tariff preference
Ivory Coast0 %Tariff preference
Preferential origin in accordance with the Agreement in the…0 %Tariff preference
San Marino0 %Customs Union Duty
Andorra0 %Tariff preference
Papua New Guinea0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Pos. 0402

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).

Abschnitt I

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).

Frequently asked questions

What does customs tariff code 0402.91.99.00.0 cover?

Code 0402.91.99.00.0 covers Other, mit einem Milchfettgehalt von mehr als 45 GHT, andere. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 0402.91.99.00.0?

The third-country duty rate for 0402.91.99.00.0 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 0402.91.99.00.0?

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 0402.91.99.00.0 have?

0402.91.99.00.0 has eleven digits and is the full German commodity code used on an import declaration. A German import declaration requires the eleven-digit commodity code.

Where does 0402.91.99.00.0 sit in the tariff?

0402.91.99.00.0 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 > 04029199 Other. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 0402.91.99.00.0?

The EBTI database currently holds no valid decisions on 0402.91.99.00.0. Comparable cases are found through the parent heading instead.

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 0402.91.99.00.0 change?

0402.91.99.00.0 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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