# European Union tariff line 1702 90 10 90: Other

> In the European Union tariff, line 1702 90 10 90 covers other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, chemically pure maltose. The general (MFN) duty rate is 12.8%. It falls under HS subheading 1702.90 in heading 17.02 (chapter 17).

Source: https://border.bot/countries/european-union/hs-codes/1702901090
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) / [1702.90](https://border.bot/countries/european-union/hs-codes/170290) / [1702 90 10 90](https://border.bot/countries/european-union/hs-codes/1702901090)

## Key facts

- Tariff line: 1702 90 10 90
- Covers: Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, chemically pure maltose
- Duty (MFN): 12.8%
- Preferential rates: From 0% (52 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: [1702.90](https://border.bot/hs-codes/170290)

## What this line covers

In the European Union tariff, line 1702 90 10 90 covers other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, chemically pure maltose.

Its legal text is “Other”, read under “Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose” and “Chemically pure maltose”.

## How it is structured

It falls under HS subheading 1702.90 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 1702.90: Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
- Within the subheading: Chemically pure maltose
- Line 1702 90 10 90: Other

## Duty

The general (MFN) duty rate is 12.8%.

The rate is published on 1702 90 10 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 41 origins.

A preferential rate of 8.9% applies to goods from GSP - General arrangements and South Africa.

A preferential rate of 11.2% applies to goods from Mercosur.

A preferential rate of 5.9% applies to goods from Chile.

A preferential rate of 6.4% applies to goods from New Zealand.

A preferential rate of 1.6% applies to goods from Vietnam.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Liechtenstein (LI)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Türkiye (TR)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 8.9%: GSP - General arrangements (2020)
- 8.9%: South Africa (ZA)
- 11.2%: Mercosur (5500)
- 5.9%: Chile (CL)
- 6.4%: New Zealand (NZ)
- 1.6%: 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 1702.90 are live on border.bot for the United States (12 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/170290): 12 lines, used by 1 other country
- [The Harmonized System text for 1702.90](https://border.bot/hs-codes/170290)

## Other lines under 1702.90

- [1702 90 10 10](https://border.bot/countries/european-union/hs-codes/1702901010) For feeding purpose
- [1702 90 30 00](https://border.bot/countries/european-union/hs-codes/1702903000) Isoglucose
- [1702 90 50 00](https://border.bot/countries/european-union/hs-codes/1702905000) Maltodextrine and maltodextrine syrup
- [1702 90 71 00](https://border.bot/countries/european-union/hs-codes/1702907100) Containing 50 % or more by weight of sucrose in the dry matter
- [1702 90 75 00](https://border.bot/countries/european-union/hs-codes/1702907500) In the form of powder, whether or not agglomerated
- [1702 90 79 00](https://border.bot/countries/european-union/hs-codes/1702907900) Other
- [1702 90 80 00](https://border.bot/countries/european-union/hs-codes/1702908000) Inulin syrup
- [1702 90 95 00](https://border.bot/countries/european-union/hs-codes/1702909500) Other

- Previous line: [1702 90 10 10](https://border.bot/countries/european-union/hs-codes/1702901010) For feeding purpose
- Next line: [1702 90 30 00](https://border.bot/countries/european-union/hs-codes/1702903000) Isoglucose

## Frequently asked questions

### What does tariff line 1702 90 10 90 cover in the European Union tariff?

In the European Union tariff, line 1702 90 10 90 covers other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, chemically pure maltose.

### What is the general (MFN) duty on 1702 90 10 90 in the European Union?

The general (MFN) duty rate is 12.8%. The rate is published on 1702 90 10 00.

### Which preferential rates apply to 1702 90 10 90?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Syria, Tunisia, Türkiye, Samoa and Kosovo. A preferential rate of 8.9% applies to goods from GSP - General arrangements and South Africa. A preferential rate of 11.2% applies to goods from Mercosur. A preferential rate of 5.9% applies to goods from Chile. A preferential rate of 6.4% applies to goods from New Zealand. A preferential rate of 1.6% 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/1702901090.json