HS Code for Sugar (Chapter 17)
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.
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 |
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. |
Numerical Example: 5,000 MT icumsa 45 refined sugar, FOB Santos USD 470/t, sea freight to Dubai
5,000 MT icumsa 45 refined sugar, FOB Santos USD 470/t, sea freight to Dubai. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Brazil
- · Thailand
- · India
- · Australia
- · Guatemala
- · Mexico
Frequently asked questions
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.
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.
India is a net exporter and protects the domestic cane price. Imports usually only clear via specific government notifications during shortage years.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 17) 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.