SECTION IV · Capitolo 17
Sugars and sugar confectionery
Nomenclatura e aliquote 2026 dalla tariffa consolidata BT2026. FONTE
Note di capitolo (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.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Codice SA | Descrizione | Unità | Dazio all'importazione 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% · fuori contingente 120% | 25% · fuori contingente 80% | 5 / 8 / 10 (più aliquote) |
| 1701.13.00 | - - Cane sugar specified in Subheading Note 2 to this Chapter | kg | 37,5% · fuori contingente 120% | 25% · fuori contingente 80% | 5 / 8 / 10 (più aliquote) |
| 1701.14.00 | - - Other cane sugar | kg | 37,5% · fuori contingente 120% | 25% · fuori contingente 80% | 5 / 8 / 10 (più aliquote) |
| - Other: | |||||
| 1701.91.00 | - - Containing added flavouring or colouring matter | kg | 60% · fuori contingente 150% | 40% · fuori contingente 100% | 5 / 8 / 10 (più aliquote) |
| 1701.99 | - - Other: | ||||
| 1701.99.10 | - - - Refined sugar | kg | 60% · fuori contingente 127,5% | 40% · fuori contingente 85% | 5 / 8 / 10 (più aliquote) |
| 1701.99.90 | - - - Other | kg | 60% · fuori contingente 127,5% | 40% · fuori contingente 85% | 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 1702.19.00 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (più aliquote) |
| 1702.20.00 | - Maple sugar and maple syrup | kg | 15% | 10% | 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 1702.30.20 | - - Glucose syrup | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 1702.50.00 | - Chemically pure fructose | kg | 22,5% | 15% | 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 1702.60.20 | - - Fructose syrup | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 1702.90.19 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (più aliquote) |
| 1702.90.20 | - - Artificial honey, whether or not mixed with natural honey | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 1702.90.30 | - - Flavoured or coloured sugars (excluding maltose) | kg | 22,5% | 15% | 5 / 8 / 10 (più aliquote) |
| 1702.90.40 | - - Caramel | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| - - Palm sugar: | |||||
| 1702.90.51 | - - - Coconut sap sugar | kg | 22,5% | 15% | 5 / 8 / 10 (più aliquote) |
| 1702.90.59 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (più aliquote) |
| - - Other: | |||||
| 1702.90.91 | - - - Sugar syrups | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 1702.90.99 | - - - Other | kg | 22,5% | 15% | 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 1703.10.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (più aliquote) |
| 1703.90 | - Other: | ||||
| 1703.90.10 | - - Containing added flavouring or colouring matter | kg | 15% | 10% | 5 / 8 / 10 (più aliquote) |
| 1703.90.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 1704.90 | - Other: | ||||
| 1704.90.10 | - - Medicated pastilles and drops | kg | 30% | 20% | 8 / 10 (più aliquote) |
| 1704.90.20 | - - White chocolate | kg | 30% | 20% | 8 / 10 (più aliquote) |
| - - Other: | |||||
| 1704.90.91 | - - - Soft, containing gelatin | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 1704.90.99 | - - - Other | kg | 22,5% | 15% | 8 / 10 (più aliquote) |