HSN 04022100

Not containing added sugar or other sweetening matter - In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%

8-digit tariff item under 0402 · Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal) · Section I

GST on HSN 04022100

Rate Description
5% Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milkNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 0402.

Importing Products under HSN 04022100

Basic Customs Duty 60%
Social Welfare Surcharge 10% of BCD
Preferential rate -
ITC-HS import policy Free - Milk Powder must conform to IS 1165 and Partly skimmed milk powder must conform to IS 14542
Unit of quantity kg

Exporting Products under HSN 04022100

ITC-HS export policy Free
Duty drawback (AIR 2023) 0.15%, matched at 0402
Export duty (Second Schedule) None

HSN 04022100 Classification

Section I Live Animals; Animal Products
Chapter 04 Dairy produce; birds’ eggs; natural honey; edible products of animal
0402 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
04022100 Not containing added sugar or other sweetening matter

Similar HSN Codes

Code Description
040210 In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :
040229 Other :
040291 Not containing added sugar or other sweetening matter :
040299 Other :

Frequently Asked Questions

What is the HSN code for Not containing added sugar or other sweetening matter - In powder?

The 8-digit HSN code is 04022100 - Not containing added sugar or other sweetening matter - In powder, under heading 0402 of Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal).

What is the GST rate on HSN 04022100?

5% (Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 04022100?

Basic Customs Duty is 60% plus 10% Social Welfare Surcharge.

Is import under HSN 04022100 allowed?

The ITC-HS import policy for this code is Free - Milk Powder must conform to IS 1165 and Partly skimmed milk powder must conform to IS 14542

What is the total import cost for HSN 04022100?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 60% = ₹60,000; Social Welfare Surcharge 10% of BCD = ₹6,000; IGST 5% on ₹166,000. Total duty payable is about ₹74,300, landing the consignment at ₹174,300. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can Not containing added sugar or other sweetening matter - In powder be exported from India?

The ITC-HS export policy for HSN 04022100 is Free under Schedule 2 of the ITC-HS. See 25(RE-2012)/2009-2014.

Is duty drawback available on Not containing added sugar or other sweetening matter - In powder?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0402. No cap is notified. Drawback is claimed on export against the shipping bill.

Sources

  1. Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
  2. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
  3. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
  4. ITC(HS) Schedule 2 - Export Policy (DGFT)
  5. Customs Tariff Act, 1975 - First Schedule (import tariff)
  6. Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate notifications. Rates are indicative - verify against the latest notification before filing.
Data updated: 14 Aug 2026
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