European Union tariff line 1701 12 90 00: Other
Last updated
Key facts
- Tariff line
- 1701 12 90 00
- Covers
- Raw sugar not containing added flavouring or colouring matter, beet sugar
- Duty (MFN)
- 41.900 EUR DTN
- Preferential rates
- From 0% (26 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 1701.12
Summary
In the European Union tariff, line 1701 12 90 00 covers raw sugar not containing added flavouring or colouring matter, beet sugar. The general (MFN) duty rate is 41.900 EUR DTN. It falls under HS subheading 1701.12 in heading 17.01 (chapter 17).
What this line covers
In the European Union tariff, line 1701 12 90 00 covers raw sugar not containing added flavouring or colouring matter, beet sugar.
Its legal text is “Other”, read under “Raw sugar not containing added flavouring or colouring matter” and “Beet sugar”.
How it is structured
It falls under HS subheading 1701.12 in heading 17.01 (chapter 17). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 17
- Sugars and sugar confectionery
- Heading 17.01
- Cane or beet sugar and chemically pure sucrose, in solid form
- Subheading 1701.12
- Raw sugar not containing added flavouring or colouring matter
- Within the subheading
- Beet sugar
- Line 1701 12 90 00
- Other
Duty
The general (MFN) duty rate is 41.900 EUR DTN.
Duty-free entry applies to goods from 23 origins.
A preferential rate of 0.000 EUR DTN applies to goods from Canada.
A preferential rate of 20.950 EUR DTN applies to goods from New Zealand.
A preferential rate of 5.237 EUR DTN applies to goods from Vietnam.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | Andorra (AD) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Moldova (MD) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Samoa (WS) |
| 0.000 EUR DTN | Canada (CA) |
| 20.950 EUR DTN | New Zealand (NZ) |
| 5.237 EUR DTN | Vietnam (VN) |
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.
Other lines under 1701.12
- 1701 12 10 00For refining
In other countries
National tariff lines under 1701.12 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
What does tariff line 1701 12 90 00 cover in the European Union tariff?
In the European Union tariff, line 1701 12 90 00 covers raw sugar not containing added flavouring or colouring matter, beet sugar.
What is the general (MFN) duty on 1701 12 90 00 in the European Union?
The general (MFN) duty rate is 41.900 EUR DTN.
Which preferential rates apply to 1701 12 90 00?
Duty-free entry applies to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), Andorra, Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Georgia, Ghana, Iceland, Jordan, Japan, Kenya, South Korea, Moldova, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino and Samoa. A preferential rate of 0.000 EUR DTN applies to goods from Canada. A preferential rate of 20.950 EUR DTN applies to goods from New Zealand. A preferential rate of 5.237 EUR DTN applies to goods from Vietnam.
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.