SECTION IV · 類 17
Sugars and sugar confectionery
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (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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| HSコード | 記述 | 単位 | 通常輸入税 | 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% · 枠外 120% | 25% · 枠外 80% | 5 / 8 / 10 (複数の税率) |
| 1701.13.00 | - - Cane sugar specified in Subheading Note 2 to this Chapter | kg | 37.5% · 枠外 120% | 25% · 枠外 80% | 5 / 8 / 10 (複数の税率) |
| 1701.14.00 | - - Other cane sugar | kg | 37.5% · 枠外 120% | 25% · 枠外 80% | 5 / 8 / 10 (複数の税率) |
| - Other: | |||||
| 1701.91.00 | - - Containing added flavouring or colouring matter | kg | 60% · 枠外 150% | 40% · 枠外 100% | 5 / 8 / 10 (複数の税率) |
| 1701.99 | - - Other: | ||||
| 1701.99.10 | - - - Refined sugar | kg | 60% · 枠外 127.5% | 40% · 枠外 85% | 5 / 8 / 10 (複数の税率) |
| 1701.99.90 | - - - Other | kg | 60% · 枠外 127.5% | 40% · 枠外 85% | 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1702.19.00 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 1702.20.00 | - Maple sugar and maple syrup | kg | 15% | 10% | 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1702.30.20 | - - Glucose syrup | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1702.50.00 | - Chemically pure fructose | kg | 22.5% | 15% | 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1702.60.20 | - - Fructose syrup | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1702.90.19 | - - - Other | kg | 22.5% | 15% | 5 / 8 / 10 (複数の税率) |
| 1702.90.20 | - - Artificial honey, whether or not mixed with natural honey | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 1702.90.30 | - - Flavoured or coloured sugars (excluding maltose) | kg | 22.5% | 15% | 5 / 8 / 10 (複数の税率) |
| 1702.90.40 | - - Caramel | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| - - Palm sugar: | |||||
| 1702.90.51 | - - - Coconut sap sugar | kg | 22.5% | 15% | 5 / 8 / 10 (複数の税率) |
| 1702.90.59 | - - - Other | kg | 22.5% | 15% | 5 / 8 / 10 (複数の税率) |
| - - Other: | |||||
| 1702.90.91 | - - - Sugar syrups | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 1702.90.99 | - - - Other | kg | 22.5% | 15% | 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1703.10.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (複数の税率) |
| 1703.90 | - Other: | ||||
| 1703.90.10 | - - Containing added flavouring or colouring matter | kg | 15% | 10% | 5 / 8 / 10 (複数の税率) |
| 1703.90.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 1704.90 | - Other: | ||||
| 1704.90.10 | - - Medicated pastilles and drops | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 1704.90.20 | - - White chocolate | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - - Other: | |||||
| 1704.90.91 | - - - Soft, containing gelatin | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 1704.90.99 | - - - Other | kg | 22.5% | 15% | 8 / 10 (複数の税率) |