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