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.
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 419/t out-of-quota TRQ zero-duty (ACP, LDC, EPA). Very high out-of-quota tariff acts as effective barrier. |
| United States | USD 336/t (16.5%) TRQ system; over-quota rate 15.36 c/kg (raw) approx. |
| 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. |
Numerical Example: 12,500 MT raw sugar ICUMSA 1000, FOB Santos USD 480/MT, CIF Bandar Abbas Iran
12,500 MT raw sugar ICUMSA 1000, FOB Santos USD 480/MT, CIF Bandar Abbas Iran. 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 18% | Assessable value + duty | 24.1% |
| 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 | 5.3% |
| 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.