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🥛 Sweetened Condensed Milk (SCM)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand "Sweetened Condensed Milk"?
Sweetened Condensed Milk (SCM) is a shelf-stable dairy product where water has been removed from milk, and a significant amount of sugar has been added. This high sugar content acts as a preservative, inhibiting microbial growth. It is primarily used as a sweetener, a key ingredient in desserts, beverages, and confectionery, or for direct consumption.
In international trade, SCM is classified under Chapter 19 (Preparations of Cereals, Flour, Starch or Milk) rather than Chapter 4 (Milk and Dairy Products), due to the extensive processing and the high sugar content that fundamentally changes its character.
⚠️ Key Classification Distinction:
- 1901.10: Specifically prepared milk products, generally with higher sugar concentration or specific formulations for direct sweetening/industrial use.
- 1901.90: Other preparations of milk (often used for broader categories or slightly different sugar/milk ratios not explicitly captured in 1901.10, though both are essentially SCM).
- Note: Both codes fall under "Preparations for human consumption" and are subject to specific tax retrieval errors in some systems, requiring careful manual verification.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Sugar/Milk Ratio |
|---|---|---|---|
1901.10 |
Sweetened condensed milk, specifically prepared from milk and sugar, classified under dairy products for human consumption, commonly used as a sweetener or ingredient in desserts and beverages. | Direct sweetener, dessert ingredients, beverage mixing | High Sugar |
1901.90 |
Sweetened condensed milk, prepared for human consumption, made from milk with added sugar, intended for direct consumption or use in food preparation. | General food preparation, direct consumption, industrial baking | High Sugar |
🔍 Key Reminder:
- Both1901.10and1901.90refer to Sweetened Condensed Milk. The distinction often lies in the specific national tariff line definitions (e.g., US HTS vs. CN Code).
- Crucial: Both entries currently show "Failed to retrieve tax information" and "Error" in the total tax field. This indicates a need for manual tax rate verification with local customs or a licensed broker, as automated systems may not have updated the specific duty rates for these subheadings in the current database.
💰 Part III: 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US) (Assumed based on typical trade context, but verify for your origin/destination)
✅ Origin: China (CN) (Typical scenario; adjust if different)
✅ Status: TAX INFO ERROR ⚠️
🎯 1. 1901.10 —— Sweetened Condensed Milk (Specific Preparation)
| Item | Content |
|---|---|
| Base Tariff | ERROR / NOT RETRIEVED |
| USITC Surcharge | ERROR / NOT RETRIEVED |
| IEEPA Surcharge | ERROR / NOT RETRIEVED |
| Total Tax | Error |
| Tax Calculation | Cannot be auto-calculated due to data error |
| De Minimis Eligibility | Must Verify (Generally, food products may have different rules) |
| Legal Basis Path | HS:1901.10 → Customs Manual → Local Tariff Schedule |
📌 Explanation:
- The system failed to retrieve tax details for1901.10.
- Action Required: You MUST consult the latest US HTS (Harmonized Tariff Schedule of the United States) or your local customs authority.
- General Industry Knowledge: SCM often faces a base duty (e.g., 10-20% in some markets) plus potential anti-dumping duties if originating from specific countries. The "Error" suggests you cannot rely on this output for compliance.
🎯 2. 1901.90 —— Sweetened Condensed Milk (Other Preparations)
| Item | Content |
|---|---|
| Base Tariff | ERROR / NOT RETRIEVED |
| USITC Surcharge | ERROR / NOT RETRIEVED |
| IEEPA Surcharge | ERROR / NOT RETRIEVED |
| Total Tax | Error |
| Tax Calculation | Cannot be auto-calculated due to data error |
| De Minimis Eligibility | Must Verify |
| Legal Basis Path | HS:1901.90 → Customs Manual → Local Tariff Schedule |
📌 Note:
- Similar to1901.10, tax data is unavailable.
- Both codes are in Chapter 19, not Chapter 4. Misclassification as fresh milk (Chapter 4) will lead to severe penalties.
- Critical: Since tax info is missing, you cannot calculate landed cost accurately using this tool.
🛠️ Part IV: Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Preparation Checklist (Missing None)
| Document | Required | Notes |
|---|---|---|
| ✅ Certificate of Analysis (COA) | ✔️ | Must show milk solids, sugar content, and moisture levels to prove it's "Condensed" and not just "Sweetened Milk." |
| ✅ Food Import License | ✔️ | For US: FDA Prior Notice is mandatory. For other countries: Food Safety Certificates. |
| ✅ Certificate of Origin | ✔️ | Essential for determining if preferential tariffs apply (if tax data was available). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Sweetened Condensed Milk," HS Code (1901.10 or 1901.90), and country of origin. |
| ✅ Packing List | ✔️ | Include net/gross weight, number of units. |
| ✅ FDA Registration Number | ✔️ | (If exporting to the US) Must be on the entry documents. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Clarify Chapter 19, Specify Sugar Content, FDA/Food Safety First!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Standard SCM | 1901.10 or 1901.90 + "Sweetened Condensed Milk" |
Misclassify as "Milk" (Ch 4) → Penalty |
| UHT vs. Canned | Specify packaging type (e.g., "Canned," "UHT Tetra Pak") | Vague description like "Milk Product" |
| Tax Error Handling | Contact Customs Broker for manual rate lookup | Assume "0%" or "Free" because of "Error" → Risk of Underpayment |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| FDA Prior Notice (US) | Must be submitted before arrival. No Prior Notice = Refusal of Entry. |
| Anti-Dumping Duties | If from certain countries (e.g., India, Vietnam, etc.), check for specific AD/CVD orders. The "Error" might mask these. |
| Labeling Requirements | Must comply with local food labeling laws (Ingredients, Allergens, Nutritional Info). Non-compliance leads to detention. |
| Re-export | If re-exporting, ensure the original HS code and tax status are documented. |
🌍 Part V: Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Status | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1901.10 / 1901.90 |
ERROR (Manual Check Required) | FDA Prior Notice, Labeling Compliance | Check for AD/CVD if applicable. |
| 🇨🇳 China | 1901.10 / 1901.90 |
Manual Check | CIQ Certificate, Food Import License | High scrutiny on dairy safety. |
| 🇪🇺 EU | 1901.90 (Typically) |
Manual Check | EU Food Safety Standards, Traceability | Strict labeling and allergen rules. |
| 🇦🇺 Australia | 1901.90 |
Manual Check | FSANZ Compliance | Biopro security checks. |
📌 Conclusion:
- Tax Data is Unavailable for both HS Codes in this system.
- Risk: High. Assuming no tax or incorrect tax can lead to seizure, fines, or back-payments.
- Action: Immediate manual verification with a customs broker is mandatory before shipment.
📌 Part VI: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Classifying under Chapter 4 (Milk)
👉 Consequence: Wrong HS Code → Severe Penalty + Rejection. SCM is Chapter 19.
❌ Error 2: Ignoring FDA Prior Notice (US)
👉 Consequence: Cargo Refused Entry + Returned at Exporter's Expense.
❌ Error 3: Assuming "Error" means "Free"
👉 Consequence: Underpayment of Duty → Audit, Interest, and Fines.
❌ Error 4: Vague Description ("Milk Sweetener")
👉 Consequence: Customs may classify differently or detain for inspection.
✅ Correct Practice:
"Sweetened Condensed Milk, Canned, Pasteurized, 7.5% Milk Fat, 44% Sugar, Made in [Country], FDA Prior Notice Number: [XYZ], HS Code: 1901.10"
🎯 Part VII: Conclusion: Professional Declaration, Risk Mitigation, Cost Control!
🎯 Remember the Mantra:
🔹 "Chapter 19, Not 4. FDA First. Tax Manual Check."
🔹 "Tax Error is a Red Flag. Broker Consult is Mandatory."
📌 Pro Tip:
Since the tax information is retrieval failed, you MUST use the Customs Database or consult a licensed customs broker to get the exact duty rate. Do not proceed with shipment without verified tax data.
📣 Immediate Action Required:
📞 Contact a Customs Broker to verify the current duty rate for
1901.10and1901.90for your specific origin and destination.
📝 Submit FDA Prior Notice (if exporting to the US) at least 5 days before arrival.
🚀 Ensure Accurate Labeling to avoid clearance delays.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Cost Efficiency Depends on Precise Duty Calculation!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。