HS Heading 0402
Milk and cream; concentrated or containing added sugar or other sweetening matter
8 tariff lines in this heading, within chapter 04 (Dairy produce; birds' eggs; natural honey; edible products of animal origin). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 04021010 | Milk&Cream In Powder Forms<=1.5%Fat,Con... Or Sweet.,In Reta.Pk.Upto 2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 04021090 | Other | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 04022110 | Milk&Cream In Powder Forms >1.5%Fat,Notsweetened R.Pkt.=<2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 04022190 | Other | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 04022910 | Milk&Cream In Powder Forms >1.5% Fat Sweet Or Conc. In Ret.Pk.=<2.5kg | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 04022990 | Milk And Cream In Granule Or Solid Forms Of >1.5% Fat,Sweetened, Other | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 04029100 | Concentrated Milk And Cream, Unsweetened (Excl. In Solid Form) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 04029900 | Sweetened Milk And Cream (Excl. In Solid Form) | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 21,045,324,670 (56,181,096 kg) under this heading, across 6 of its 8 tariff lines. The remaining 2 recorded no commercial import in that window.
NBR's import statements also record one code under this heading that the published Operative Tariff 2026-2027 does not list (04021091). Those figures are included in the totals above but have no tariff page here, because there is no published rate to show.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 5 | 3,077,841 kg | BDT 978,555,452 |
| January 2026 | 5 | 5,684,196 kg | BDT 1,791,220,266 |
| February 2026 | 5 | 7,477,632 kg | BDT 3,157,641,768 |
| March 2026 | 6 | 10,356,189 kg | BDT 4,082,746,136 |
| April 2026 | 4 | 18,696,778 kg | BDT 6,963,322,287 |
| May 2026 | 6 | 10,888,460 kg | BDT 4,071,838,761 |
The largest lines by assessable value in May 2026:
- 04022190 — Other — BDT 2,879,767,722
- 04021090 — Other — BDT 1,177,017,759
- 04022110 — Milk&Cream In Powder Forms >1.5%Fat,Notsweetened R.Pkt.=<2.5kg — BDT 9,859,481
- 04022910 — Milk&Cream In Powder Forms >1.5% Fat Sweet Or Conc. In Ret.Pk.=<2.5kg — BDT 4,154,776
- 04029900 — Sweetened Milk And Cream (Excl. In Solid Form) — BDT 1,006,513
Bonded imports. A further BDT 834,162,014 (1,926,286 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 3.8% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.