Hierarchy

01Section I — LIVE ANIMALS AND ANIMAL PRODUCTS

0400000000DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

0402000000Milk and cream, concentrated or containing added sugar or other sweetening matter

0402910000Other

0402990000Other

0402999100Of a fat content, by weight, exceeding 45|%

0402999100In immediate packings of a net content not exceeding 2,5|kg

Duties & Measures

Preferential rates(42)

+32

Preferential rates - 42 Origin
Origin	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %	—	1
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	EU-Andorra Customs Union

Additional duties(3)

inherited from 0400000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 0400000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Preferential tariff quota(3)

inherited from 0402990000

Colombia

0.000 %Regulation 0741/132026-01-01

EU-Andean Trade Agreement(since 2013)

Peru

0.000 %Regulation 0405/132026-01-01

EU-Andean Trade Agreement(since 2013)

Ukraine

0.000 %2Regulation 0761/202026-01-01

EU-Ukraine DCFTA(since 2016)

2 certificate(s) required

L001Import certificate/licence

Import licence AGRIM

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

CD750Eligibility to benefit from this quota is subject to the production of an import licence in accordance with the conditions laid down in Commission Implementing Regulation (EU) 2020/761.

Import control(2)

inherited from 0400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 0400000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)LI(Liechtenstein)CH(Switzerland)NO(Norway)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Veterinary control(4)

inherited from 0402000000

All third countries

Regulation 0632/212024-08-01

Except:GL(Greenland)IS(Iceland)AD(Andorra)NO(Norway)LI(Liechtenstein)FO(Faroe Islands)CH(Switzerland)SM(San Marino)

8 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

European Union

Regulation 0632/212023-11-14

9 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Faroe Islands

Regulation 0632/212024-08-01

EU-Faroe Islands FTA(since 1997)

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y172Particular provisions

Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.

Y173Particular provisions

Goods with third country origin coming from Greenland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.

Greenland

Regulation 0632/212024-08-01

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y172Particular provisions

Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.

Y173Particular provisions

Goods with third country origin coming from Greenland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Start date: 1972-01-01

Description & Classification

Common misclassifications

0402999900: Fat content by weight of 45 % or less

Classification tips

Fat content by weight exceeding 45 %

Sample products

Sweetened condensed milk, in immediate packings of a net content not exceeding 2,5 kg, fat content by weight exceeding 45 %

Regulatory notes

NENC0402

Milk and cream, concentrated or containing added sugar or other sweetening matter. This heading includes milk powders to which disinfection centrifugate has been added back, provided that the ratio of natural milk constituents is not disturbed (otherwise, heading 0404 ). Products containing soya lecithin (emulsifier) in excess of 3 % by weight of the dry matter are excluded from this heading. See also the HS Explanatory Note to heading 0404 , exclusion (d).

Additional noteAdditional Notes to Chapter 4

1. For the purposes of subheading 0404 10, 'whey' means the product obtained during the manufacture of cheese or caseins from milk, pre-cream or skim milk, whether or not treated beforehand by physical means. 2. For the purposes of subheading 0405 10, the term 'butter' means only natural butter of subheading 0405 10 11 or 0405 10 19, or butter of subheading 0405 10 30, or butter of subheading 0405 10 50, or butter of subheading 0405 10 90. By weight, the fat content derived from milk must be 80 % or more but not exceeding 95 %, with a maximum milk solids-not-fat content of 2 % and a maximum water content of 16 %. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

Non-preferential origin

specific

Milk and cream, concentrated or containing added sugar or other sweetening matter.

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

specific

Milk and cream, concentrated or containing added sugar or other sweetening matter.

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for In immediate packings of a net content not exceeding 2,5|kg (0402999100)?

Yes, 41 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for In immediate packings of a net content not exceeding 2,5|kg (0402999100)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0402999100?

TARIC code 0402999100 (In immediate packings of a net content not exceeding 2,5|kg) covers the following products: Sweetened condensed milk, in immediate packings of a net content not exceeding 2,5 kg, fat content by weight exceeding 45 %, Concentrated cream with added sugar, immediate packing of a net content not exceeding 2,5 kg, fat content by weight exceeding 45 %.

How to correctly classify a product under code 0402999100?

Fat content by weight exceeding 45 %

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

01Section I — LIVE ANIMALS AND ANIMAL PRODUCTS

0400000000DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

0402000000Milk and cream, concentrated or containing added sugar or other sweetening matter

0402910000Other

0402990000Other

0402999100Of a fat content, by weight, exceeding 45|%

0402999100In immediate packings of a net content not exceeding 2,5|kg

Duties & Measures

Preferential rates(42)

+32

Preferential rates - 42 Origin
Origin	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %	—	1
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	Everything But Arms
OCTs2080 0.000 %Overseas Association Decision	Overseas Association Decision
Andorra 0.000 %EU-Andorra Customs Union	EU-Andorra Customs Union

Additional duties(3)

inherited from 0400000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 0400000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Preferential tariff quota(3)

inherited from 0402990000

Colombia

0.000 %Regulation 0741/132026-01-01

EU-Andean Trade Agreement(since 2013)

Peru

0.000 %Regulation 0405/132026-01-01

EU-Andean Trade Agreement(since 2013)

Ukraine

0.000 %2Regulation 0761/202026-01-01

EU-Ukraine DCFTA(since 2016)

2 certificate(s) required

L001Import certificate/licence

Import licence AGRIM

Y100Particular provisions

Special entries on the import licence AGRIM

Measure not applicable

CD750Eligibility to benefit from this quota is subject to the production of an import licence in accordance with the conditions laid down in Commission Implementing Regulation (EU) 2020/761.

Import control(2)

inherited from 0400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -organic products(1)

inherited from 0400000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)LI(Liechtenstein)CH(Switzerland)NO(Norway)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

Veterinary control(4)

inherited from 0402000000

All third countries

Regulation 0632/212024-08-01

Except:GL(Greenland)IS(Iceland)AD(Andorra)NO(Norway)LI(Liechtenstein)FO(Faroe Islands)CH(Switzerland)SM(San Marino)

8 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

European Union

Regulation 0632/212023-11-14

9 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Faroe Islands

Regulation 0632/212024-08-01

EU-Faroe Islands FTA(since 1997)

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y172Particular provisions

Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.

Y173Particular provisions

Goods with third country origin coming from Greenland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Greenland

Regulation 0632/212024-08-01

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y172Particular provisions

Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.

Y173Particular provisions

Goods with third country origin coming from Greenland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

0402999900: Fat content by weight of 45 % or less

Classification tips

Fat content by weight exceeding 45 %

Sample products

Sweetened condensed milk, in immediate packings of a net content not exceeding 2,5 kg, fat content by weight exceeding 45 %

Regulatory notes

NENC0402

Additional noteAdditional Notes to Chapter 4

Non-preferential origin

specific

Milk and cream, concentrated or containing added sugar or other sweetening matter.

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

specific

Milk and cream, concentrated or containing added sugar or other sweetening matter.

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

Residual rule

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for In immediate packings of a net content not exceeding 2,5|kg (0402999100)?

Yes, 41 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for In immediate packings of a net content not exceeding 2,5|kg (0402999100)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0402999100?

How to correctly classify a product under code 0402999100?

Fat content by weight exceeding 45 %

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Keywords

condensed milk · sweetened condensed milk · concentrated cream · Milk and cream · concentrated or containing added sugar or other sweetening matter · fat content by weight exceeding 45 % · immediate packings of a net content not exceeding 2,5 kg

Chapter noteChapter 04 — Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

1. The expression 'milk' means full-cream milk or partially or completely skimmed milk. 2. For the purposes of heading 0405: (a) the term 'butter' means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria; (b) the expression 'dairy spreads' means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat, with a milkfat content of 39% or more but less than 80% by weight. 3. Products obtained by the concentration of whey and with the addition of milk or milkfat, are to be classified as cheese in heading 0406 provided that they have: a milkfat content of 5% or more by weight, calculated on the dry matter; and a dry matter content of at least 70% but not exceeding 85% by weight. 4. This chapter does not cover: (a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702); (b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

Section noteNotes to Section I — Live animals; Animal products

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to 'dried' products also covers products which have been dehydrated, evaporated or freeze-dried.

Trade Statistics

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€7.69/kg

Export €/kg

€11.40/kg

Market concentration (HHI)

7,931

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€250K	32Kt	€7.68/kg	88.3%
2	🇹🇷 Turkey	€32K	4Kt	€8.47/kg	11.4%
3	🇺🇸 United States	€323	218	€1.48/kg	0.1%
4	🇨🇭 Switzerland	€233	218	€1.07/kg	0.1%
5	🇵🇭 Philippines	€117	6	€19.50/kg	0.0%
6	🇲🇾 Malaysia	€85	-	-	0.0%
7	🇿🇲 ZM	€9	2	€4.50/kg	0.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€13.0M	657Kt	€19.72/kg	91.2%
2	🇳🇿 New Zealand	€579K	249Kt	€2.33/kg	4.1%
3	🇭🇰 Hong Kong	€213K	9Kt	€23.74/kg	1.5%
4	🇲🇦 Morocco	€195K	59Kt	€3.28/kg	1.4%
5	🇮🇱 Israel	€130K	24Kt	€5.39/kg	0.9%
6	🇱🇧 Lebanon	€78K	21Kt	€3.73/kg	0.5%
7	🇳🇴 Norway	€51K	14Kt	€3.77/kg	0.4%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€7.69/kg

Export €/kg

€11.40/kg

Market concentration (HHI)

7,931

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€250K	32Kt	€7.68/kg	88.3%
2	🇹🇷 Turkey	€32K	4Kt	€8.47/kg	11.4%
3	🇺🇸 United States	€323	218	€1.48/kg	0.1%
4	🇨🇭 Switzerland	€233	218	€1.07/kg	0.1%
5	🇵🇭 Philippines	€117	6	€19.50/kg	0.0%
6	🇲🇾 Malaysia	€85	-	-	0.0%
7	🇿🇲 ZM	€9	2	€4.50/kg	0.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€13.0M	657Kt	€19.72/kg	91.2%
2	🇳🇿 New Zealand	€579K	249Kt	€2.33/kg	4.1%
3	🇭🇰 Hong Kong	€213K	9Kt	€23.74/kg	1.5%
4	🇲🇦 Morocco	€195K	59Kt	€3.28/kg	1.4%
5	🇮🇱 Israel	€130K	24Kt	€5.39/kg	0.9%
6	🇱🇧 Lebanon	€78K	21Kt	€3.73/kg	0.5%
7	🇳🇴 Norway	€51K	14Kt	€3.77/kg	0.4%

EU Member States

EU ImportersEU Exporters

View full analysis