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Code 0402 91 59 · Subheading 0402 91

Final code reached

Unsweetened concentrated milk or cream, over 10% to 45% fat, in packages over 2.5 kg

This is a complete 8-digit customs code. There is no further code choice to make below it.

This code covers concentrated milk or cream with no added sugar or other sweeteners, with more than 10% but no more than 45% fat. It is for packages with a net weight over 2.5 kg and does not cover powder, granules or other solid forms.

For example

  • Liquid unsweetened concentrated milk with 20% fat in a package with a net weight over 2.5 kg
  • Liquid unsweetened concentrated cream with 30% fat in a package with a net weight over 2.5 kg
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See the official tariff text

Official tariff text

Milk and cream, concentrated, of a fat content by weight of > 10% but <= 45%, unsweetened, in immediate packings of > 2,5 kg (excl. in solid forms)

Classification complete

0402 91 59

Unsweetened concentrated milk or cream, over 10% to 45% fat, in packages over 2.5 kg

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 04029159.

One last check

Compare the sibling codes at this level before you settle on this one.

Trade measures to be aware of

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

  • Lower duty for goods from some countries

    Preferential rates exist for goods originating in San Marino; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; Western Sahara; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories); Andorra; Ivory Coast; 33 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

    Check this code in the official EU TARIC database
  • Restrictions and paperwork

    Import restrictions are recorded for goods originating in any country except Iceland, Liechtenstein, Norway and Switzerland; Ukraine; any country except Andorra, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino and Switzerland; European Union; Faroe Islands; Greenland; Japan.

    Document or certificate conditions are recorded. Customs may ask for:

    • Certificate of inspection for organic products
    • Goods not concerned by Regulation (EU) 2018/848 (organic products)
    • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • Movement certificate EUR.1
    • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    Show all 32 document conditions
    • 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).
    • Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • 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))
    • Goods with EU origin returning from San Marino, according to the relevant EU legislation
    • Goods with EU origin coming from outermost regions, according to the relevant EU legislation
    • Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation
    • Goods with EU origin returning from Norway, according to the relevant EU legislation
    • Goods with EU origin returning from Switzerland, according to the relevant EU legislation
    • Goods with EU origin returning from Iceland, according to the relevant EU legislation
    • Goods with EU origin returning from Andorra, according to the relevant EU legislation
    • Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.
    • Goods with third country origin coming from Greenland, according to the relevant EU legislation.
    • 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
    • Products which left Japan before 28 March 2011
    • The products are accompanied by a declaration issued before 1.6.2013 in accordance with the Implementing Regulation (EU) No 996/2012 and stating that the products have left Japan before 1.7.2013
    • Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 322/2014)
    • The products are accompanied by a declaration issued before 1 November 2012 in accordance with the Implementing Regulation (EU) No 284/2012 and stating that the products have left Japan before 1 December 2012
    • The products left Japan before 30.10.2012 and comply with Implementing Regulation (EU) No 284/2012
    • The products left Japan before 2.6.2013 and comply with Implementing Regulation (EU) No 996/2012
    • Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 996/2012) which was issued before 1 April 2014; the products left Japan from 1 April 2014 but before 1 May 2014
    • Declaration for the import into the European Union of feed and food originating in or consigned from Japan (Commission Implementing Regulation (EU) No 322/2014); the products left Japan before 9 January 2016
    Check this code in the official EU TARIC database

EU tariff measure data version 2026-08-03-tullverket.

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

  • 04.02.9100

    Not containing added sugar or other sweetening matter

    Ordinary duty
    11,69 NOK per kg
    Goods of EU origin
    The ordinary rate applies. Norway lists no separate rate for goods from the EU.

Norwegian tariff data version 1.5/1.2, last checked Aug. 3, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

  • 0402 91 59 00

    Other

    Ordinary duty
    91 GBP / 100 kg
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with SKAT or TARIC.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 04

Often confused with

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.