SECTION IV · Chapitre 17
Sugars and sugar confectionery
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (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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| Code SH | Description | Unité | Droit d'importation ordinaire | 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% · hors contingent 120% | 25% · hors contingent 80% | 5 / 8 / 10 (plusieurs taux) |
| 1701.13.00 | - - Cane sugar specified in Subheading Note 2 to this Chapter | kg | 37,5% · hors contingent 120% | 25% · hors contingent 80% | 5 / 8 / 10 (plusieurs taux) |
| 1701.14.00 | - - Other cane sugar | kg | 37,5% · hors contingent 120% | 25% · hors contingent 80% | 5 / 8 / 10 (plusieurs taux) |
| - Other: | |||||
| 1701.91.00 | - - Containing added flavouring or colouring matter | kg | 60% · hors contingent 150% | 40% · hors contingent 100% | 5 / 8 / 10 (plusieurs taux) |
| 1701.99 | - - Other: | ||||
| 1701.99.10 | - - - Refined sugar | kg | 60% · hors contingent 127,5% | 40% · hors contingent 85% | 5 / 8 / 10 (plusieurs taux) |
| 1701.99.90 | - - - Other | kg | 60% · hors contingent 127,5% | 40% · hors contingent 85% | 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1702.19.00 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (plusieurs taux) |
| 1702.20.00 | - Maple sugar and maple syrup | kg | 15% | 10% | 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1702.30.20 | - - Glucose syrup | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1702.50.00 | - Chemically pure fructose | kg | 22,5% | 15% | 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1702.60.20 | - - Fructose syrup | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1702.90.19 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (plusieurs taux) |
| 1702.90.20 | - - Artificial honey, whether or not mixed with natural honey | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1702.90.30 | - - Flavoured or coloured sugars (excluding maltose) | kg | 22,5% | 15% | 5 / 8 / 10 (plusieurs taux) |
| 1702.90.40 | - - Caramel | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| - - Palm sugar: | |||||
| 1702.90.51 | - - - Coconut sap sugar | kg | 22,5% | 15% | 5 / 8 / 10 (plusieurs taux) |
| 1702.90.59 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1702.90.91 | - - - Sugar syrups | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1702.90.99 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1703.10.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (plusieurs taux) |
| 1703.90 | - Other: | ||||
| 1703.90.10 | - - Containing added flavouring or colouring matter | kg | 15% | 10% | 5 / 8 / 10 (plusieurs taux) |
| 1703.90.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 1704.90 | - Other: | ||||
| 1704.90.10 | - - Medicated pastilles and drops | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| 1704.90.20 | - - White chocolate | kg | 30% | 20% | 8 / 10 (plusieurs taux) |
| - - Other: | |||||
| 1704.90.91 | - - - Soft, containing gelatin | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |
| 1704.90.99 | - - - Other | kg | 22,5% | 15% | 8 / 10 (plusieurs taux) |