CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
Notes
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 and other products of Chapter 30.
Subheading Note
1. For the purpose of subheadings 17.01.11 and 17.01.12, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.50.
Tax rate (%) CEPT - AFTA
Code Description Unit
V A T
Nor mal
Fav
our 06 07 08 09 10 11 12 13 AC FTA 1701 Cane or beet sugar and chemically pure
sucrose, in solid form
- Raw sugar not containing added flavoring or coloring matter:
1701 11 00 00 - - Cane kg 5 45 30 30 30 20 10 5 5 5 5
1701 12 00 00 - - Beet sugar kg 5 45 30 5 5 5 5 5 5 5 5
- Other
1701 91 00 00 - - Containing added flavoring or coloring matter kg 5 60 40 40 30 20 10 5 5 5 5 1701 99 - - Other
- - - Refined sugar:
1701 99 11 00 - - - - White sugar kg 5 60 40 40 30 20 10 5 5 5 5
1701 99 19 00 - - - - Other kg 5 60 40 40 30 20 10 5 5 5 5
1701 99 90 00 - - - Other kg 5 60 40 40 30 20 10 5 5 5 5
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form;
sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel
- Lactose and lactose syrup:
1702 11 00 00
- - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter
kg 5 0 0 0 0 0 0 0 0 0 0 0
1702 19 00 00 - - Other kg 5 0 0 0 0 0 0 0 0 0 0 0
1702 20 00 00 - Maple sugar and maple syrup kg 5 4.5 3 0 0 0 0 0 0 0 0 3 1702 30 - Glucose and glucose syrup, not containing
fructose or containing in the dry state less
1702 30 10 00 - - Glucose kg 5 15 10 5 5 5 5 5 5 5 5 10
1702 30 20 00 - - Glucose syrup kg 5 15 10 5 5 5 5 5 5 5 5 10 1702 40 00 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 5 15 10 5 5 5 5 5 5 5 5 10 1702 50 00 00 - Chemically pure fructose kg 5 4.5 3 0 0 0 0 0 0 0 0 3 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 00 - - Fructose kg 5 4.5 3 0 0 0 0 0 0 0 0 3
1702 60 20 00 - - Fructose syrup kg 5 4.5 3 0 0 0 0 0 0 0 0 3 1702 90
- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50%
by weight of fructose:
1702 90 10 00 - - Maltose kg 5 4.5 3 0 0 0 0 0 0 0 0 3
1702 90 20 00 - - Artificial honey, whether or not mixed with
natural honey kg 5 7.5 5 0 0 0 0 0 0 0 0 5
1702 90 30 00 - - Flavored or colored sugars (excluding maltose) kg 5 7.5 5 0 0 0 0 0 0 0 0 5
Tax rate (%) CEPT - AFTA
Code Description Unit
V A T
Nor mal
Fav
our 06 07 08 09 10 11 12 13 AC FTA
1702 90 40 00 - - Caramel kg 5 7.5 5 0 0 0 0 0 0 0 0 5
1702 90 90 00 - - Other kg 5 7.5 5 0 0 0 0 0 0 0 0 5
1703 Molasses resulting from the extraction or refining of sugar
1703 10 00 00 - Cane molasses kg 5 15 10 5 5 5 5 5 5 5 5 10
1703 90 00 00 - Other kg 10 15 10 5 5 5 5 5 5 5 5 10
1704 Sugar confectionery (including white chocolate), not containing cocoa
1704 10 00 00 - Chewing gum, whether or not sugar-coated kg 10 60 40 5 5 5 5 5 5 5 5
1704 90 - Other
1704 90 10 00 - - Medicated sweets kg 10 30 20 5 5 5 5 5 5 5 5 20 1704 90 20 00 - - White chocolate kg 10 60 40 5 5 5 5 5 5 5 5 35
1704 90 90 00 - - Other kg 10 60 40 5 5 5 5 5 5 5 5 35