SECTION IV · Capítulo 17
Sugars and sugar confectionery
Nomenclatura y aranceles de 2026 del arancel consolidado BT2026. FUENTE
Notas de capítulo (9)
Note
1. This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than 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 subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, 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 weight, 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.
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| Código SA | Descripción | Unidad | Derecho de importación ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form | ||||
| - Raw sugar not containing added flavouring or colouring matter: | |||||
| 1701.12.00 | - - Beet sugar | kg | 37,5% · fuera de contingente 120% | 25% · fuera de contingente 80% | 5 / 8 / 10 (varios tipos) |
| 1701.13.00 | - - Cane sugar specified in Subheading Note 2 to this Chapter | kg | 37,5% · fuera de contingente 120% | 25% · fuera de contingente 80% | 5 / 8 / 10 (varios tipos) |
| 1701.14.00 | - - Other cane sugar | kg | 37,5% · fuera de contingente 120% | 25% · fuera de contingente 80% | 5 / 8 / 10 (varios tipos) |
| - Other: | |||||
| 1701.91.00 | - - Containing added flavouring or colouring matter | kg | 60% · fuera de contingente 150% | 40% · fuera de contingente 100% | 5 / 8 / 10 (varios tipos) |
| 1701.99 | - - Other: | ||||
| 1701.99.10 | - - - Refined sugar | kg | 60% · fuera de contingente 127,5% | 40% · fuera de contingente 85% | 5 / 8 / 10 (varios tipos) |
| 1701.99.90 | - - - Other | kg | 60% · fuera de contingente 127,5% | 40% · fuera de contingente 85% | 5 / 8 / 10 (varios tipos) |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | ||||
| - Lactose and lactose syrup: | |||||
| 1702.11.00 | - - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | kg | 5% | 0% | 5 / 8 / 10 (varios tipos) |
| 1702.19.00 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (varios tipos) |
| 1702.20.00 | - Maple sugar and maple syrup | kg | 15% | 10% | 5 / 8 / 10 (varios tipos) |
| 1702.30 | - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: | ||||
| 1702.30.10 | - - Glucose | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1702.30.20 | - - Glucose syrup | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1702.40.00 | - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1702.50.00 | - Chemically pure fructose | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1702.60 | - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: | ||||
| 1702.60.10 | - - Fructose | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1702.60.20 | - - Fructose syrup | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1702.90 | - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: | ||||
| - - Maltose and maltose syrups: | |||||
| 1702.90.11 | - - - Chemically pure maltose | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1702.90.19 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1702.90.20 | - - Artificial honey, whether or not mixed with natural honey | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1702.90.30 | - - Flavoured or coloured sugars (excluding maltose) | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1702.90.40 | - - Caramel | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| - - Palm sugar: | |||||
| 1702.90.51 | - - - Coconut sap sugar | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1702.90.59 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| - - Other: | |||||
| 1702.90.91 | - - - Sugar syrups | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1702.90.99 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (varios tipos) |
| 1703 | Molasses resulting from the extraction or refining of sugar | ||||
| 1703.10 | - Cane molasses: | ||||
| 1703.10.10 | - - Containing added flavouring or colouring matter | kg | 15% | 10% | 5 / 8 / 10 (varios tipos) |
| 1703.10.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (varios tipos) |
| 1703.90 | - Other: | ||||
| 1703.90.10 | - - Containing added flavouring or colouring matter | kg | 15% | 10% | 5 / 8 / 10 (varios tipos) |
| 1703.90.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (varios tipos) |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | ||||
| 1704.10.00 | - Chewing gum, whether or not sugar-coated | kg | 37,5% | 25% | 8 / 10 (varios tipos) |
| 1704.90 | - Other: | ||||
| 1704.90.10 | - - Medicated pastilles and drops | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1704.90.20 | - - White chocolate | kg | 30% | 20% | 8 / 10 (varios tipos) |
| - - Other: | |||||
| 1704.90.91 | - - - Soft, containing gelatin | kg | 22,5% | 15% | 8 / 10 (varios tipos) |
| 1704.90.99 | - - - Other | kg | 22,5% | 15% | 8 / 10 (varios tipos) |