Milk and cream; not concentrated, not… (heading 0401): importing markets
Heading 0401 covers milk and cream that are neither concentrated nor sweetened. It sits in chapter 04 and has 5 subheadings. In 2025, Germany, China and…
Published on 4 October 2026Updated on 4 October 2026
Heading 0401 covers milk and cream that are neither concentrated nor sweetened. It sits in chapter 04 and has 5 subheadings. In 2025, Germany, China and Belgium were the three largest importers by value according to UN Comtrade, each above USD 1.3 billion. For a company exporting from Spain, the right subheading decides tariff and documents.
Source: UN ComtradeData for 2025Verified on 4 October 2026
Fact sheet
- Code
- 0401
- Chapter
- 04 · Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Subheadings
- 5
Main importing markets
USD · 2025| Country | Imports (USD) |
|---|---|
| Germany | 2,573,518,869 |
| China | 1,499,548,674 |
| Belgium | 1,368,957,911 |
| Italy | 869,011,814 |
| Netherlands | 864,107,268 |
| France | 711,369,230 |
| Ireland | 498,921,267 |
| Lithuania | 343,408,646 |
| Poland | 327,443,780 |
| United Kingdom | 281,718,849 |
| South Korea | 235,624,281 |
| Spain | 203,560,749 |
| Romania | 203,295,299 |
| Greece | 197,632,463 |
| Croatia | 170,269,934 |
Imports declared by each country from the world. Countries report with a delay: the period is the latest with consolidated data.
Source: UN ComtradeData for 2025Verified on 4 October 2026
What to know before exporting heading 0401 from Spain
Heading 0401 is the HS heading for milk and cream that are not concentrated and contain no added sugar or other sweetening matter. It belongs to chapter 04, dairy produce, and is divided into 5 subheadings. Which one applies depends mainly on the fat content of the product.
The import table shows where demand is concentrated. Germany, China and Belgium lead, followed by Italy, the Netherlands and France. Several of the top markets are in the European Union, which matters for a company exporting from Spain: shipments to other member states move within the single market, while shipments to China, the United Kingdom or South Korea are exports to third countries.
The difference between those two cases changes the paperwork. Within the EU, the formalities are different from those of a third-country export, which requires an export declaration and the import rules of the destination. The customs treatment for each route is checked with the Spanish tax agency (AEAT) and, for the destination side, in Access2Markets.
The tariff does not depend on the heading alone. It depends on the eight- or ten-digit subheading, on the destination and on whether a trade agreement applies to the origin of the goods. For EU destinations of a third-country product, the reference is TARIC; for exports from the EU to other markets, Access2Markets shows the duty and the agreement in force.
Fresh dairy is also an animal-origin product. Third countries usually set sanitary requirements for it, such as approved establishments and health certification. These requirements vary by country and change over time, so they should be verified with the destination authority or through ICEX before quoting a price.
The import values in the table are declared by each importing country and show the size of the market, not the share an exporter can capture. Use them to shortlist destinations, then check access conditions for each one.
Source: UN ComtradeData for 2025Verified on 4 October 2026
Frequently asked questions about HS 0401
What does HS heading 0401 cover?
It covers milk and cream that are not concentrated and contain no added sugar or other sweetening matter. It is part of chapter 04, dairy produce, birds' eggs, natural honey and other edible products of animal origin. The heading is split into 5 subheadings.
Which countries import the most under heading 0401?
According to UN Comtrade data for 2025, the largest importers by declared value were Germany, China and Belgium, followed by Italy, the Netherlands and France. Countries report with a delay, so the figures are those of the latest period with consolidated data.
What tariff applies to exports of 0401 from Spain?
It depends on the subheading, the destination country and whether a trade agreement covers the shipment. For a company exporting from Spain, the duty for each destination is looked up in Access2Markets by entering the full product code and the market. Within the EU single market no customs duty is charged.
Is exporting 0401 to Germany the same as exporting to China?
No. Germany is an EU member state, so the goods move within the single market. China is a third country, so the shipment needs an export declaration and must meet Chinese import conditions, including sanitary rules for animal-origin products. Those conditions are confirmed with the Chinese authorities or through ICEX.
How do I know which subheading of 0401 my product falls under?
The subheading is set by the product's characteristics, mainly its fat content. Check the product specification against the explanatory notes of the Harmonized System and the TARIC nomenclature. If doubt remains, a binding tariff information request to customs gives a firm classification.
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