European Union tariff, chapter 17: Sugars and sugar confectionery
Last updated
Key facts
- National lines
- 54
- Subheadings
- 17
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 17: Sugars and sugar confectionery
Summary
The European Union tariff has 54 national lines in HS chapter 17 (sugars and sugar confectionery), under 17 subheadings in 4 headings.
Subheadings with European Union lines
The European Union tariff has 54 national lines in HS chapter 17 (sugars and sugar confectionery), under 17 subheadings in 4 headings.
17.01 Cane or beet sugar and chemically pure sucrose, in solid form
- 1701.12Raw sugar not containing added flavouring or colouring matter: Beet sugar2 lines
- 1701.13Raw sugar not containing added flavouring or colouring matter: Cane sugar specified in Subheading Note 2 to this Chapter2 lines
- 1701.14Raw sugar not containing added flavouring or colouring matter: Other cane sugar2 lines
- 1701.91Other: Containing added flavouring or colouring matter1 line
- 1701.99Other: Other2 lines
17.02 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
- 1702.11Lactose and lactose syrup: Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter1 line
- 1702.19Lactose and lactose syrup: Other1 line
- 1702.20Maple sugar and maple syrup4 lines
- 1702.30Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose5 lines
- 1702.40Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar2 lines
- 1702.50Chemically pure fructose1 line
- 1702.60Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar3 lines
- 1702.90Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose9 lines
17.03 Molasses resulting from the extraction or refining of sugar
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 17 are live on border.bot for the United States (92 lines, also used by 1 other country).
- United States92 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 17?
The European Union tariff has 54 national lines in HS chapter 17 (sugars and sugar confectionery), under 17 subheadings in 4 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.