Key facts
- HS subheading
- 0402.29
- National lines
- 5
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Summary
The European Union tariff splits HS 0402.29 (milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: Other) into 5 national lines: 0402 29 11 00 (special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %), 0402 29 15 00 (in immediate packings of a net content not exceeding 2,5 kg), 0402 29 19 00 (other), 0402 29 91 00 (in immediate packings of a net content not exceeding 2,5 kg) and 1 other. The general (MFN) duty differs by line: 1.310 EUR KGM P + 22.000 EUR DTN on 0402 29 11 00, 1.310 EUR KGM P + 22.000 EUR DTN on 0402 29 15 00, 1.310 EUR KGM P + 16.800 EUR DTN on 0402 29 19 00, 1.620 EUR KGM P + 22.000 EUR DTN on 0402 29 91 00 and 1.620 EUR KGM P + 16.800 EUR DTN on 0402 29 99 00.
European Union lines under 0402.29
The European Union tariff splits HS 0402.29 (milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: Other) into 5 national lines: 0402 29 11 00 (special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %), 0402 29 15 00 (in immediate packings of a net content not exceeding 2,5 kg), 0402 29 19 00 (other), 0402 29 91 00 (in immediate packings of a net content not exceeding 2,5 kg) and 1 other.
The general (MFN) duty differs by line: 1.310 EUR KGM P + 22.000 EUR DTN on 0402 29 11 00, 1.310 EUR KGM P + 22.000 EUR DTN on 0402 29 15 00, 1.310 EUR KGM P + 16.800 EUR DTN on 0402 29 19 00, 1.620 EUR KGM P + 22.000 EUR DTN on 0402 29 91 00 and 1.620 EUR KGM P + 16.800 EUR DTN on 0402 29 99 00.
- 0402 29 11 00Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %Duty: 1.310 EUR KGM P + 22.000 EUR DTN
- 0402 29 15 00In immediate packings of a net content not exceeding 2,5 kgDuty: 1.310 EUR KGM P + 22.000 EUR DTN
- 0402 29 19 00OtherDuty: 1.310 EUR KGM P + 16.800 EUR DTN
- 0402 29 91 00In immediate packings of a net content not exceeding 2,5 kgDuty: 1.620 EUR KGM P + 22.000 EUR DTN
- 0402 29 99 00OtherDuty: 1.620 EUR KGM P + 16.800 EUR DTN
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 0402.29 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0402.29?
The European Union tariff splits HS 0402.29 (milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %: Other) into 5 national lines: 0402 29 11 00 (special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %), 0402 29 15 00 (in immediate packings of a net content not exceeding 2,5 kg), 0402 29 19 00 (other), 0402 29 91 00 (in immediate packings of a net content not exceeding 2,5 kg) and 1 other.
What is the duty on HS 0402.29 in the European Union?
The general (MFN) duty differs by line: 1.310 EUR KGM P + 22.000 EUR DTN on 0402 29 11 00, 1.310 EUR KGM P + 22.000 EUR DTN on 0402 29 15 00, 1.310 EUR KGM P + 16.800 EUR DTN on 0402 29 19 00, 1.620 EUR KGM P + 22.000 EUR DTN on 0402 29 91 00 and 1.620 EUR KGM P + 16.800 EUR DTN on 0402 29 99 00.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.