Key facts
- HS subheading
- 1702.90
- National lines
- 9
- 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 splits HS 1702.90 (other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose) into 9 national lines: 1702 90 10 10 (for feeding purpose), 1702 90 10 90 (other), 1702 90 30 00 (isoglucose), 1702 90 50 00 (maltodextrine and maltodextrine syrup) and 5 others.
European Union lines under 1702.90
The European Union tariff splits HS 1702.90 (other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose) into 9 national lines: 1702 90 10 10 (for feeding purpose), 1702 90 10 90 (other), 1702 90 30 00 (isoglucose), 1702 90 50 00 (maltodextrine and maltodextrine syrup) and 5 others.
- 1702 90 10 10For feeding purposeDuty: 12.8%
- 1702 90 10 90OtherDuty: 12.8%
- 1702 90 30 00IsoglucoseDuty: 50.700 EUR DTN M
- 1702 90 50 00Maltodextrine and maltodextrine syrupDuty: 20.000 EUR DTN
- 1702 90 71 00Containing 50 % or more by weight of sucrose in the dry matterDuty: 0.400 EUR DTN Z
- 1702 90 75 00In the form of powder, whether or not agglomeratedDuty: 27.700 EUR DTN
- 1702 90 79 00OtherDuty: 19.200 EUR DTN
- 1702 90 80 00Inulin syrupDuty: 0.400 EUR DTN Z
- 1702 90 95 00OtherDuty: 0.400 EUR DTN Z
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 1702.90 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1702.90?
The European Union tariff splits HS 1702.90 (other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose) into 9 national lines: 1702 90 10 10 (for feeding purpose), 1702 90 10 90 (other), 1702 90 30 00 (isoglucose), 1702 90 50 00 (maltodextrine and maltodextrine syrup) and 5 others.
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.