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Section IV › Chapter 17 › 1702.90

Section IV
Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes; Products, whether or not Containing Nicotine, Intended for Inhalation Without Combustion; Other Nicotine Containing Products Intended for the Intake of…

Note

1.

In this Section the Term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 per cent by mass.

Chapter 17
Sugars and Sugar Confectionery

Note

1.

This Chapter does not cover the following:

(a)

sugar confectionery containing cocoa (heading 18.06);

(b)

chemically pure sugars (excluding sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

(c)

medicaments or other products of Chapter 30.

Subheading Notes

1.

For the purposes of subheading 1701.12, 1701.13 and 1701.14 "raw sugar" means sugar whose content of sucrose by mass, in the dry state, corresponds to a polarimeter reading of less than 99,5°

2.

Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by mass, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Rates as at 15 September 2026
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
1702.90Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 per cent by mass of fructose:
1702.90.115Blended with other sugars, containing in the dry state 50 percent or more by mass of cane or beet sugarkgfreefreefreefreefreefree
1702.90.123Not blended with other sugarskgfreefreefreefreefreefree
1702.90.1Cane or beet sugar syrup:
1702.90.905Otherkgfreefreefreefreefreefree

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