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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1701.99 | Refined cane or beet sugar, in solid form |
| 1701.91 | Sugars with added flavouring or colouring |
Typical import duty by market
| Market | Duty |
|---|---|
| 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. |
Numerical Example: 25,000 MT refined ICUMSA 45, FOB Bangkok USD 550/MT, CIF Karachi
25,000 MT refined ICUMSA 45, FOB Bangkok USD 550/MT, CIF Karachi. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Brazil
- · Thailand
- · EU (small exporter)
- · Guatemala
- · UAE (re-export)
Frequently asked questions
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 100-150 = mill white / plantation white, common in India, Pakistan retail. ICUMSA 45 = fully refined, EU / North African / GCC standard. Both are 1701.99.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 1701.99) 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.