Subheading · Chapter 04 · Section I, Live animals
HS 0402 99Milk and cream, concentrated or containing added sugar or other sweetening matter: other
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Customs duty
- 30%
- 3 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10%
- On Indian goods
Codes under this subheading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 0402 99 10 | Whole milk | 30% | 5% | kg |
| 0402 99 20 | Condensed milk | 30% | 5% | kg |
| 0402 99 90 | Other | 30% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 3 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 4 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0402 99, and China's below.
China: the same goods (0402 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 0402 99. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 0402.99.00.00 | Milk and cream, concentrated, sweetened, not solid浓缩并已加糖的非固状乳及稀奶油 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | ABRSPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
0402.99.00Milk and cream, not concentrated, sweetened
0402.99.00.00Milk and cream, concentrated, sweetened, not solid浓缩并已加糖的非固状乳及稀奶油
With other sweetening matter加其他甜物质
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Preparation or preservation method (concentrated, with added sugar or other sweetening matter)制作或保存方法(浓缩、加糖或其他甜物质)
- 3.Appearance (powder, granular, etc.)外观(粉状、粒状等)
- 4.Fat content (by weight)脂肪含量(按重量计)
- 5.Ingredient content成分含量
- 6.Packing specification (e.g., 25 kg/bag)包装规格(如25公斤/包)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 6%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 0402990000101Concentrated non-solid milk and cream, sweetened (with other sweetening matter) (pasteurized prepared milk)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(巴氏杀菌工艺调制乳)
- 0402990000102Milk and cream, concentrated and containing added sugar or other sweetening matter, not in solid forms (cream)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(稀奶油)
- 0402990000103Milk and cream, concentrated, sweetened, not in solid form (other sweetening matter) (cream)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(奶油)
- 0402990000104Milk and cream, concentrated, sweetened, not solid (other sweetened substances) (anhydrous butter)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(无水奶油)
- 0402990000105Milk and cream, concentrated, sweetened, not solid (other sweetened substances) (other cream)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(其他奶油)
- 0402990000106Milk and cream, concentrated, sweetened, not solid (other sweetened substances) (sweetened condensed milk)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(加糖炼乳)
- 0402990000107Concentrated, sweetened, non-solid milk and cream (with other sweetening matter) (prepared sweetened condensed milk)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(调制加糖炼乳)
- 0402990000108Milk and cream, concentrated, sweetened, not solid (other sweetened substances) (other condensed milk)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(其他炼乳)
- 0402990000109Milk and cream, concentrated and sweetened, not in solid forms (with other sweetening matter) (other milk and dairy products)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(其他乳与乳制品)
- 0402990000110Milk and cream, concentrated and sweetened, not in solid forms (with other sweetening matter) (sterilized prepared milk)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(灭菌工艺调制乳)
- 0402990000111Milk and cream, not solid, concentrated, sweetened (with other sweetening matter) (other prepared milk)浓缩并已加糖的非固状乳及稀奶油(加其他甜物质)(其他调制乳)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.