HS Code for Raw Cane Sugar (HS 1701.14)
Raw cane sugar - ICUMSA colour 600-1200 typically - is HS 1701.14. Priced on ICE US 'No. 11' futures (USc/lb) FOB Brazil ports. Refining tolls apply on delivery to a refiner. Beet raw sugar is separately 1701.13; refined white is 1701.99.
HS Classification for HS Code for Raw Cane Sugar (HS 1701.14)
Sample 6-digit codes
| Code | Description |
|---|---|
| 1701.12 | Beet sugar, raw, not containing added flavouring or colouring |
| 1701.13 | Cane sugar as defined by subheading note 2 |
| 1701.14 | Other cane sugar |
| 1701.91 | Cane or beet sugar with added flavouring or colouring |
| 1701.99 | Other refined sugar |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | EUR 339/t (for refining, CN 1701 14 10) / EUR 419/t (other, CN 1701 14 90) Out-of-quota specific duty; TRQ zero-duty for ACP/EPA, LDC (EBA) origins. |
| United States | 33.87 c/kg (15.36 c/lb) over-quota HTS 1701.14.50; in-quota raw sugar under the TRQ pays 1.4606 c/kg. |
| United Kingdom | 0% (autonomous) UK zero-duty raw sugar TRQ for refineries; policy under review. |
| India | 40-100% Sensitive commodity; MEP; occasional export bans; not an import market usually. Duty-free TRQ of 10 lakh MT for raw sugar (170114) until 31 Dec 2026 (DGFT 45/2026-27), subject to the notification's conditions. Unused TRQ quantity can be surrendered until 15 Nov 2026 on payment of 0.5% of its CIF value (DGFT PN 34/2026-27). |
Numerical Example: 12,500 MT raw sugar ICUMSA 1000, FOB Santos USD 480/MT, CIF Jebel Ali, UAE
12,500 MT raw sugar ICUMSA 1000, FOB Santos USD 480/MT, CIF Jebel Ali, UAE. Run your own numbers in the Import Duty & Tax calculator.
- · ICE US No. 11 contract - FOB stowed vessel origin ports, ICUMSA specifications.
- · ICUMSA method GS2-11 - colour determination.
- · FSMA (US) / EU Regulation 178/2002 - food safety supply-chain traceability.
- · EU TRQ regimes: ACP/LDC unlimited zero-duty from qualifying origins (Everything But Arms).
- · Brazil TerraCane and Renovabio - domestic biofuel offtake affects sugar/ethanol optimisation ratio.
- · Brazil
- · Thailand
- · India (variable, subject to export ban)
- · Australia
- · Guatemala
Frequently asked questions
ICUMSA is the international colour scale for sugar (International Commission for Uniform Methods of Sugar Analysis). 45 = refined white. 100-150 = mill white. 600 = high-quality raw. 1200-1600 = standard VHP (Very High Polarisation) raw. Higher number = darker colour = raw. Refining strips colour compounds.
ICE US 'No. 11' futures (raw cane sugar delivered FOB origin, USc/lb) is the global benchmark. Physical premia over the screen reflect origin (Brazil #1, Thailand, Central America), polarisation, and shipping period. ICE 'No. 5' (London) is for refined white.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 1701.14) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 5% | CIF + duty | 10.3% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.4% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.