
According to the Taiwan International Trade Administration (TITA), in 2024, Taiwan imported milk and cream (HS code 0402 – “Milk and cream, concentrated or containing added sugar or other sweetening matter”) from 17 global suppliers, with a total import value of USD 269.82 million, a slight decline of 2.5% compared with 2023.
(Vinamilk products displayed on the Taiwanese distributor ELOM Group’s website)
1. Market Overview and Key Export Partners
Table of Contents
New Zealand remained the largest supplier of milk products (HS 0402) to Taiwan in 2024, accounting for 82.64% of total import value.
It was followed by:
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Australia – 11.41%
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Belgium – 2.11%
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The Netherlands – 1.14%
These four countries together made up more than 97% of Taiwan’s total milk import market share.
2. Vietnam’s Export Performance to Taiwan
In 2024, Vietnam ranked as the 11th largest milk exporter to Taiwan, with an export value of USD 212,903, marking a 78.58% increase year-on-year, and representing approximately 0.08% of Taiwan’s total import market for milk products.
This indicates growing recognition of Vietnamese dairy products, especially as brands like Vinamilk are expanding visibility through Taiwanese distributors and online channels.
3. HS Classification and Import Categories
Under Taiwan’s customs classification system, the milk and cream category (HS 0402) is divided into multiple sub-codes based on composition and sugar content, such as:
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0402.10 – Milk and cream, not concentrated, not containing added sugar
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0402.21 / 0402.29 – Milk and cream, concentrated or containing added sugar
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0402.91 / 0402.99 – Other types of milk and cream with additional ingredients
Each sub-category is subject to specific tariff rates and import control measures managed by Taiwan Customs and TFDA.
4. Import Tariffs and Regulatory Requirements
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Import tariff rates for most milk products under HS 0402 range from 10% to 32.5%, depending on the product’s classification and origin.
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Importers are required to undergo inspection and quarantine procedures with the Taiwan Food and Drug Administration (TFDA) under Management Code F01.
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Certain milk products originating from mainland China remain prohibited for import into Taiwan under Management Code MWO.
Conclusion
In summary, Taiwan’s milk import market in 2024 remained heavily concentrated among traditional suppliers such as New Zealand and Australia, yet there is a noticeable upward trend for Vietnamese dairy exports, particularly from Vinamilk.
With Taiwan’s strict food safety standards and import regulations, Vietnamese enterprises will need to maintain high product quality, transparent documentation, and strong distribution partnerships to further expand their market share in this competitive dairy sector.

