HS 17Agricultural commodities

HS Code for Sugar (Chapter 17)

Q: What is the difference between raw and refined sugar HS codes?

Raw sugar for further processing sits under 1701.13 / 1701.14. Once refined to a polarisation of 99.5+ and icumsa below 45, it moves to 1701.99. The distinction changes duty rates and TRQ eligibility in the EU and US.

Q: Are TRQ shipments duty-free?

Not automatically - they are subject to the in-quota rate, which is much lower than the over-quota rate. Preferential access such as EU EBA or ACP/EPA can push in-quota duty to zero.

Q: Why does India show 100% duty?

India is a net exporter and protects the domestic cane price. Imports usually only clear via specific government notifications during shortage years.

Chapter 17 covers cane and beet sugar in raw (VHP, VVHP) and refined (white, icumsa 45) grades. Sugar is one of the most-protected agri commodities globally - tariff-rate quotas, safeguard duties and reference-price mechanisms mean the duty line often decides whether a shipment is viable.

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

Sample 6-digit codes

Code	Description
1701.13	Raw cane sugar, no added flavour, specified in subheading note 2
1701.14	Other raw cane sugar, no added flavour or colouring
1701.91	Refined sugar with added flavour or colouring
1701.99	White refined cane or beet sugar (icumsa <= 45)
1702.30	Glucose and glucose syrup, <20% fructose
1703.10	Cane molasses

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	EUR 339/t (raw) - EUR 419/t (white) Specific duty; TRQs for ACP/EBA and EPA partners at zero or reduced.
United States	TRQ: 1.4606 c/lb (in-quota) / 15.36-16.21 c/lb over-quota USDA allocates country quotas annually.
India (BCD)	100% Plus AIDC / cess; imports effectively closed outside government tenders.
China	50% out-of-quota / 15% in-quota (194,500 t TRQ)
UAE / GCC	5% Plus 5% VAT; major re-export hub.

Worked landed-cost example

5,000 MT icumsa 45 refined sugar, FOB Santos USD 470/t, sea freight to Dubai

FOB valueUSD 2,350,000

Freight + insuranceUSD 195,000

CIF valueUSD 2,545,000

UAE duty @ 5%USD 127,250

VAT @ 5% on (CIF + duty)USD 133,613

Landed cost ≈ USD 2,805,863 - roughly USD 561/t.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· EU CMO regulation 1308/2013 - reference thresholds and additional import duties.
· US Sugar Program (7 CFR 1435) - TRQ allocation by USDA/USTR.
· Codex Alimentarius CXS 212 - grade definitions (raw, plantation white, refined).
· Fumigation and phytosanitary certificate for raw sugar in bulk vessels.

Top exporting countries

· Brazil
· Thailand
· India
· Australia
· Guatemala
· Mexico

Frequently asked questions

What is the difference between raw and refined sugar HS codes?

Raw sugar for further processing sits under 1701.13 / 1701.14. Once refined to a polarisation of 99.5+ and icumsa below 45, it moves to 1701.99. The distinction changes duty rates and TRQ eligibility in the EU and US.

Are TRQ shipments duty-free?

Not automatically - they are subject to the in-quota rate, which is much lower than the over-quota rate. Preferential access such as EU EBA or ACP/EPA can push in-quota duty to zero.

Why does India show 100% duty?

India is a net exporter and protects the domestic cane price. Imports usually only clear via specific government notifications during shortage years.