# European Union tariff line 1702 20 90 90: Other

> In the European Union tariff, line 1702 20 90 90 covers maple sugar and maple syrup. The general (MFN) duty rate is 8%. It falls under HS subheading 1702.20 in heading 17.02 (chapter 17).

Source: https://border.bot/countries/european-union/hs-codes/1702209090
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 17](https://border.bot/countries/european-union/hs-codes/17) / [1702.20](https://border.bot/countries/european-union/hs-codes/170220) / [1702 20 90 90](https://border.bot/countries/european-union/hs-codes/1702209090)

## Key facts

- Tariff line: 1702 20 90 90
- Covers: Maple sugar and maple syrup
- Duty (MFN): 8%
- Preferential rates: From 0% (36 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](https://border.bot/countries/european-union)
- HS subheading: [1702.20](https://border.bot/hs-codes/170220)

## What this line covers

In the European Union tariff, line 1702 20 90 90 covers maple sugar and maple syrup.

Its legal text is “Other”, read under “Maple sugar and maple syrup”.

## How it is structured

It falls under HS subheading 1702.20 in heading 17.02 (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 17.02: 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
- Subheading 1702.20: Maple sugar and maple syrup
- Line 1702 20 90 90: Other

## Duty

The general (MFN) duty rate is 8%.

The rate is published on 1702 20 90 00.

Duty-free entry applies to goods from 34 origins.

A preferential rate of 6.4% applies to goods from Mercosur.

A preferential rate of 1% applies to goods from Vietnam.

- 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%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Ecuador (EC)
- 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%: Lebanon (LB)
- 0%: Moldova (MD)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Samoa (WS)
- 6.4%: Mercosur (5500)
- 1%: 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.

## In other countries

National tariff lines under 1702.20 are live on border.bot for the United States (11 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/170220): 11 lines, used by 1 other country
- [The Harmonized System text for 1702.20](https://border.bot/hs-codes/170220)

## Other lines under 1702.20

- [1702 20 10 10](https://border.bot/countries/european-union/hs-codes/1702201010) For animal feeding
- [1702 20 10 90](https://border.bot/countries/european-union/hs-codes/1702201090) Other
- [1702 20 90 10](https://border.bot/countries/european-union/hs-codes/1702209010) For animal feeding

- Previous line: [1702 20 90 10](https://border.bot/countries/european-union/hs-codes/1702209010) For animal feeding
- Next line: [1702 30 10 00](https://border.bot/countries/european-union/hs-codes/1702301000) Isoglucose

## Frequently asked questions

### What does tariff line 1702 20 90 90 cover in the European Union tariff?

In the European Union tariff, line 1702 20 90 90 covers maple sugar and maple syrup.

### What is the general (MFN) duty on 1702 20 90 90 in the European Union?

The general (MFN) duty rate is 8%. The rate is published on 1702 20 90 00.

### Which preferential rates apply to 1702 20 90 90?

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), OCTs (Overseas Countries and Territories), Central America, Andorra, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Fiji, the United Kingdom, Georgia, Ghana, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Moldova, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Türkiye, Ukraine and Samoa. A preferential rate of 6.4% applies to goods from Mercosur. A preferential rate of 1% 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/1702209090.json