HS 0402 99 90Milk and cream, concentrated or containing added sugar or other sweetening matter: other

Customs duty

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

• Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
• Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.
• Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
• Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD); FSSAI Import License (FSSAI); Registration Certificate (BIS).

"*As encl in CBIC instr no 30/2022-CUS DT 14-11-22,FSSAI vide their order DT 10-10-22 decided mandatory registration of foreign manufacturing facilities for foods categories milk , meat including poultry, fish and their products,egg powder,infant food & nutraceutical & requested exporting countries to provide list of existing manufacturers and those intending to export such product to india in the attachd format*Further vide FSSAI notice DT 11-01-23 & CBIC instr no 05/2023-CUS DT 08-02-23 & in modification to CBIC instr no.31/2022-cus DT 14-01-22 & FSSAI order DT 17-10-22 it was clarified to permit import of specified high risk products such as milk, meat including poultry,fish&their products,egg powder,food for infant nutrition/infant food & nutraceuticals.health supplement,food for dietary use.probiotic & prebiotic food.foods for special medical purpose only through designated 79 ports as per attached annexure from 01-03-23*import uht whipping cream shall not be tested on commercial sterility test.ref FSSAI instr no1828/misc matters/fssai/imports-21 DT 01-06-22 & CBIC instr NO08/22 DT 03-06-22*milk powder must conform to is 1165 and partly skimmed milk powder must conform to is 14542 .ref- appendix iii & general note 2(a) of schedule 1 of ITC HS import policy*Import of milk &milk based product includg.chocolate&chocolate product & candies/confectioneries/food preparations with milk or milk solids as an ingredient from china prohibited until the capacity of all labs at ports of entry have been suitably upgraded for testing melamine ref DGFT NOTF no01/2015-20 DT 23.04.19*in case of PGA facilitated bills which have not been routed through PGA for NOC,proper officer should vfy and ensure that the mandatory docs-specimen copy of label[0110fs], health certf[6360aq], FSSAI import license[911001], sanitary import permit[911df1]have been uploaded in E-SANCHIT before giving OOC*ensure compliance of general notes 4(d) of sched-i of ITC(HS) 2022 for food import entry points*The importer must upload the veterinary health certificate issued by the exporting country with document code 853AQ1 for the concerned CTIS listed in annex a (sl.no 1) of cir.no24/22-cus DT 28-11-22.the importer must upload the lab report/coa with document code 001AQ1, for the concerned CTIS listed in annex a (sl.no 2) of cir. no24/22-cus dtd 28-11-22.the imprter must quote the irn generated in esanchit pertaining to sanitary import permit with document code 911df1, issued and uploaded by AQCS, for the concerned CTIS listed in annex a (sl.no 3) of cir.no 24/22-CUS DT 28-11-22 to obtain the noc. ref ltr & order no1828/misc matters/fssai/imports-21 DT 17-06-22 FSSAI and CBIC instr no10/22-cus DT 28-06-22 wrt to para 2 on the rectifiable labeling*Ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under f.no.import/tfm/apex/2022-fssai and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for imported food consignment*Ensure compliance of CBIC instr no.29/2023-cus dt.12.12.23 & om dt.17.7.23 issued by min of fisheries*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• Free.

The rules that set it now

History

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 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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

• RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

* EXPORT OF MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER INCLUDING WHOLE MILK POWDER, DAIRY WHITENER AND INFANT MILK FOODS IS FREE. REF-SL. NO 38 OF SCHEDULE-2 ITC HS EXPORT POLICY.* EXPORT OF MILK OR MILK PRODUCTS IS SUBJECT TO S.O. 4031(E) DT 09-11-2020 ISSUED BY MINISTRY OF COMMERCE & INDUSTRY AND ALSO AN EXPORTER INTENDING TO EXPORT MILK OR MILK PRODUCTS SHALL COMPLY WITH RULE 4 OF THE EXPORT OF MILK AND MILK PRODUCTS (QUALITY CONTROL, INSPECTION AND MONITORING) RULES, 2020[SO 4032(E) DT 09-11-2020].* AS PER CIR NO. 47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F. NO. 450/19/2005-CUS-IV DTD 16.9.13*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

• Free under DGFT 25(RE-2012)/2009-2014 of 22 Nov 2012.

Every Chinese code in full