HS Code 0401.20 : Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent is 0401.20. Under the 2026 Nigeria (Customs Service), the representative MFN general duty rate is 20% [Nigeria Customs Service].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 04
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
Heading 0401
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
Subheading .20
.20
Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Nigeria (Nigeria Customs Service)
0401.20
MODULE 5: NIGERIA IMPORT DUTY & VAT BREAKDOWN
Notice: Nigerian customs clearance, ECOWAS CET classification, MFN rates, and 7.5% VAT are governed by Nigeria Customs Service (NCS). Always verify declarable lines with NCS prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + FDA Food Facility RegistrationUSDA-APHIS (AP1): Veterinary Import Permit for Dairy/Animal Products
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: NIGERIA Trade Remedies & Safeguards
Nigeria Customs Service (NCS) Anti-Dumping / Trade Defence
Standard Nigeria Customs Service Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent. |
| FTA | Nigeria Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent
MODULE 11: Nigeria Customs Advance Ruling System
Legally binding advance tariff rulings issued by Nigeria Customs Service for HS 0401.20.
Query official NCS portal:
Search NCS Portal for 0401.20 →Nigeria Tariff Schedule (0401.20)
National line-level (8/10-digit) detail for Nigeria (Customs Service): coverage in progress.
Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Nigeria Customs Service).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0401.10 | Subheading under Heading 0401 | HS 0401.10 Nigeria Duty & Entry Rules → |
| 0401.40 | Subheading under Heading 0401 | HS 0401.40 Nigeria Duty & Entry Rules → |
| 0401.50 | Subheading under Heading 0401 | HS 0401.50 Nigeria Duty & Entry Rules → |
Official Primary Sources & Authority References
Nigeria Customs Service Portal ↗
Official Nigeria Customs Service tariff schedule, 7.5% VAT, and ECOWAS CET rules.
Nigeria Customs Advance Ruling System ↗
Nigeria Customs Service official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent?
Under WCO Harmonized System 2022 and United States (USITC HTS), Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent is classified under HS 0401.20 (Heading 0401, Chapter 04). The representative NG MFN general duty rate is 20%.
How is HS 0401.20 distinguished within Heading 0401 (Milk and cream, not concentrated nor containing added sugar or other sweetening matter)?
Heading 0401 covers Milk and cream, not concentrated nor containing added sugar or other sweetening matter. Subheading 0401.20 specifically isolates Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0401.
What are the primary candidate subheadings related to HS 0401.20?
Related subheadings under Heading 0401 include 0401.10, 0401.40, 0401.50. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 0401.20 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent?
Commercial shipments of Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 0401.20?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 0401.20?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What import VAT or sales tax applies to HS 0401.20 in Nigeria?
Commercial imports of Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent under HS 0401.20 into Nigeria are subject to 7.5% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Nigeria?
The customs de minimis threshold for import shipments into Nigeria is Low-value threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Nigeria?
Customs declarations, import duty assessments, and Nigeria Customs Advance Ruling System for HS 0401.20 are administered by Nigeria Customs Service (NCS).
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