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HS 1701.99Agricultural commodities

HS Code for Refined White Sugar (HS 1701.99)

Refined white sugar - ICUMSA 45 - is the direct-consumer and industrial grade. HS 1701.99. Priced on ICE London No. 5 (USD/MT). The 'white premium' (No. 5 minus No. 11 sugar-equivalent) captures refining margin - typically USD 60-140/MT.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
1701.99Refined cane or beet sugar, in solid form
1701.91Sugars with added flavouring or colouring
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
EUR 419/t out-of-quota
Same TRQ regime as raw; refined enters mainly as EU-refined from EU beet.
United States
USD 357/t (over-quota)
Refined TRQ small; imports mainly for specialty.
Indonesia
5%
Plus 10% VAT; ISO 3 requirement for retail.
Pakistan
10%
Plus 17% GST.

Worked landed-cost example

25,000 MT refined ICUMSA 45, FOB Bangkok USD 550/MT, CIF Karachi

FOB valueUSD 13,750,000
Freight + insuranceUSD 900,000
CIF valueUSD 14,650,000
Pakistan duty @ 10%USD 1,465,000
GST @ 17%USD 2,739,550
Landed cost ≈ USD 18.85m. Recoverable GST for licensed importers offsets, subject to refund cycle.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · ICUMSA GS2-11 method for colour (max 45 for refined white).
  • · Codex Alimentarius CODEX STAN 212-1999 white sugar.
  • · EU Regulation 1308/2013 (CMO) - sugar market rules including intervention/support mechanisms.
  • · FSSAI (India) - refined sugar standards for domestic trade and import.
Top exporting countries
  • · Brazil
  • · Thailand
  • · EU (small exporter)
  • · Guatemala
  • · UAE (re-export)

Frequently asked questions

ICE #5 white premium?

ICE London No. 5 minus (ICE US No. 11 in USD/MT terms). Captures refining margin. Historically USD 60-140/MT range. Reflects tightness in refined supply relative to raw supply.

ICUMSA 100 vs 45?

ICUMSA 100-150 = mill white / plantation white, common in India, Pakistan retail. ICUMSA 45 = fully refined, EU / North African / GCC standard. Both are 1701.99.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agricultural commodities.

Import into United Arab Emirates →
VAT · 5% standard
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%
Import into Indonesia →
PPN (VAT) + PPh 22 (income tax prepayment) · PPN 11% (12% planned); PPh 22 2.5% (with API) or 7.5% (no API)
Import into India →
IGST on imports · 5% / 12% / 18% / 28%

Agricultural commodities landed-cost pages: every destination market

Jump straight to the agricultural commodities import guide for any of the destination markets we cover.

Related commodity guides

HS 17Agricultural commodities
HS Code for Sugar (Chapter 17) →
HS 10Agricultural commodities
HS Code for Wheat (Chapter 10) →
HS 12Agricultural commodities
HS Code for Soybeans, Meal & Oil (Chapters 12, 15 and 23) →
HS 52Agricultural commodities
HS Code for Raw Cotton and Yarn (Chapter 52) →

Related tools

HS Code Lookup →
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Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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