SECTION IV · Chapter 17
Sugars and sugar confectionery
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (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
| HS code | Description | Unit | Ordinary import duty | 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% · out-of-quota 120% | 25% · out-of-quota 80% | 5 / 8 / 10 (several rates) |
| 1701.13.00 | - - Cane sugar specified in Subheading Note 2 to this Chapter | kg | 37.5% · out-of-quota 120% | 25% · out-of-quota 80% | 5 / 8 / 10 (several rates) |
| 1701.14.00 | - - Other cane sugar | kg | 37.5% · out-of-quota 120% | 25% · out-of-quota 80% | 5 / 8 / 10 (several rates) |
| - Other: | |||||
| 1701.91.00 | - - Containing added flavouring or colouring matter | kg | 60% · out-of-quota 150% | 40% · out-of-quota 100% | 5 / 8 / 10 (several rates) |
| 1701.99 | - - Other: | ||||
| 1701.99.10 | - - - Refined sugar | kg | 60% · out-of-quota 127.5% | 40% · out-of-quota 85% | 5 / 8 / 10 (several rates) |
| 1701.99.90 | - - - Other | kg | 60% · out-of-quota 127.5% | 40% · out-of-quota 85% | 5 / 8 / 10 (several rates) |
| 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 (several rates) |
| 1702.19.00 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 1702.20.00 | - Maple sugar and maple syrup | kg | 15% | 10% | 5 / 8 / 10 (several rates) |
| 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 (several rates) |
| 1702.30.20 | - - Glucose syrup | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 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 (several rates) |
| 1702.50.00 | - Chemically pure fructose | kg | 22.5% | 15% | 5 / 8 / 10 (several rates) |
| 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 (several rates) |
| 1702.60.20 | - - Fructose syrup | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 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 (several rates) |
| 1702.90.19 | - - - Other | kg | 22.5% | 15% | 5 / 8 / 10 (several rates) |
| 1702.90.20 | - - Artificial honey, whether or not mixed with natural honey | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1702.90.30 | - - Flavoured or coloured sugars (excluding maltose) | kg | 22.5% | 15% | 5 / 8 / 10 (several rates) |
| 1702.90.40 | - - Caramel | kg | 22.5% | 15% | 8 / 10 (several rates) |
| - - Palm sugar: | |||||
| 1702.90.51 | - - - Coconut sap sugar | kg | 22.5% | 15% | 5 / 8 / 10 (several rates) |
| 1702.90.59 | - - - Other | kg | 22.5% | 15% | 5 / 8 / 10 (several rates) |
| - - Other: | |||||
| 1702.90.91 | - - - Sugar syrups | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1702.90.99 | - - - Other | kg | 22.5% | 15% | 5 / 8 / 10 (several rates) |
| 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 (several rates) |
| 1703.10.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (several rates) |
| 1703.90 | - Other: | ||||
| 1703.90.10 | - - Containing added flavouring or colouring matter | kg | 15% | 10% | 5 / 8 / 10 (several rates) |
| 1703.90.90 | - - Other | kg | 15% | 10% | 5 / 8 / 10 (several rates) |
| 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 (several rates) |
| 1704.90 | - Other: | ||||
| 1704.90.10 | - - Medicated pastilles and drops | kg | 30% | 20% | 8 / 10 (several rates) |
| 1704.90.20 | - - White chocolate | kg | 30% | 20% | 8 / 10 (several rates) |
| - - Other: | |||||
| 1704.90.91 | - - - Soft, containing gelatin | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 1704.90.99 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |