{
  "summary": "In the European Union tariff, line 1702 90 79 00 covers other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, caramel. The general (MFN) duty rate is 19.200 EUR DTN. It falls under HS subheading 1702.90 in heading 17.02 (chapter 17).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "1702 90 79 00",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, caramel",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Supplementary units",
      "value": "Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from EC; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from 2200; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from VN; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from PE",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "19.200 EUR DTN",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (28 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "HS subheading",
      "value": "1702.90",
      "source": null,
      "url": "https://border.bot/hs-codes/170290"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 1702 90 79 00 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 1702 90 79 00 covers other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, caramel."
    },
    {
      "question": "What is the general (MFN) duty on 1702 90 79 00 in the European Union?",
      "answer": "The general (MFN) duty rate is 19.200 EUR DTN."
    },
    {
      "question": "Which preferential rates apply to 1702 90 79 00?",
      "answer": "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), Andorra, Canada, Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Georgia, Ghana, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Moldova, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino and Samoa. A preferential rate of 14.400 EUR DTN applies to goods from Chile. A preferential rate of 9.600 EUR DTN applies to goods from New Zealand."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 1702 90 79 00 covers other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, caramel.",
        "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 “Caramel”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "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."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 19.200 EUR DTN.",
        "Duty-free entry applies to goods from 26 origins.",
        "A preferential rate of 14.400 EUR DTN applies to goods from Chile.",
        "A preferential rate of 9.600 EUR DTN applies to goods from New Zealand."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1702.90 are live on border.bot for the United States (12 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-line",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "EU:hs",
        "country": "EU",
        "kind": "hs",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:37.781Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:rates",
        "country": "EU",
        "kind": "rates",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:29.698Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:programmes",
        "country": "EU",
        "kind": "programmes",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:44.802Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:taxes",
        "country": "EU",
        "kind": "taxes",
        "seq": 1,
        "version": "mytraddal countries.csv",
        "liveAt": "2026-10-09T16:13:46.627Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "EU:deminimis",
        "country": "EU",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:15.659Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "17",
      "description": "Sugars and sugar confectionery"
    },
    "heading": {
      "code": "1702",
      "description": "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": {
      "code": "170290",
      "description": "Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose"
    },
    "line": {
      "code": "1702907900",
      "description": "Other",
      "levels": [
        "Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose",
        "Caramel",
        "Other"
      ],
      "english": null,
      "keywords": [],
      "lang": "en",
      "units": [
        {
          "code": "KGM S",
          "abbreviation": null,
          "label": "Kilogram of sugar with a yield in white sugar of 92 %",
          "unit": null,
          "direction": "import",
          "origins": [
            "EC"
          ]
        },
        {
          "code": "KGM S",
          "abbreviation": null,
          "label": "Kilogram of sugar with a yield in white sugar of 92 %",
          "unit": null,
          "direction": "import",
          "origins": [
            "2200"
          ]
        },
        {
          "code": "KGM S",
          "abbreviation": null,
          "label": "Kilogram of sugar with a yield in white sugar of 92 %",
          "unit": null,
          "direction": "import",
          "origins": [
            "VN"
          ]
        },
        {
          "code": "KGM S",
          "abbreviation": null,
          "label": "Kilogram of sugar with a yield in white sugar of 92 %",
          "unit": null,
          "direction": "import",
          "origins": [
            "PE"
          ]
        }
      ],
      "special": null,
      "general": {
        "code": "1702907900",
        "dutyText": "19.200 EUR DTN",
        "startDate": "2000-07-01",
        "endDate": null,
        "unit": null
      },
      "preferences": [
        {
          "dutyText": "0.000 %",
          "origins": [
            {
              "code": "1033",
              "label": "CARIFORUM"
            },
            {
              "code": "1034",
              "label": "Eastern and Southern Africa States"
            },
            {
              "code": "1035",
              "label": "SADC EPA"
            },
            {
              "code": "2005",
              "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
            },
            {
              "code": "2080",
              "label": "OCTs (Overseas Countries and Territories)"
            },
            {
              "code": "AD",
              "label": "Andorra"
            },
            {
              "code": "CA",
              "label": "Canada"
            },
            {
              "code": "CI",
              "label": "Côte d'Ivoire"
            },
            {
              "code": "CM",
              "label": "Cameroon"
            },
            {
              "code": "FJ",
              "label": "Fiji"
            },
            {
              "code": "GB",
              "label": "United Kingdom"
            },
            {
              "code": "GE",
              "label": "Georgia"
            },
            {
              "code": "GH",
              "label": "Ghana"
            },
            {
              "code": "IS",
              "label": "Iceland"
            },
            {
              "code": "JO",
              "label": "Jordan"
            },
            {
              "code": "JP",
              "label": "Japan"
            },
            {
              "code": "KE",
              "label": "Kenya"
            },
            {
              "code": "KR",
              "label": "South Korea"
            },
            {
              "code": "LB",
              "label": "Lebanon"
            },
            {
              "code": "MD",
              "label": "Moldova"
            },
            {
              "code": "PG",
              "label": "Papua New Guinea"
            },
            {
              "code": "PS",
              "label": "Palestine"
            },
            {
              "code": "SB",
              "label": "Solomon Islands"
            },
            {
              "code": "SG",
              "label": "Singapore"
            },
            {
              "code": "SM",
              "label": "San Marino"
            },
            {
              "code": "WS",
              "label": "Samoa"
            }
          ]
        },
        {
          "dutyText": "14.400 EUR DTN",
          "origins": [
            {
              "code": "CL",
              "label": "Chile"
            }
          ]
        },
        {
          "dutyText": "9.600 EUR DTN",
          "origins": [
            {
              "code": "NZ",
              "label": "New Zealand"
            }
          ]
        }
      ],
      "measures": [],
      "restrictions": []
    },
    "siblings": [
      {
        "code": "1702901010",
        "description": "For feeding purpose"
      },
      {
        "code": "1702901090",
        "description": "Other"
      },
      {
        "code": "1702903000",
        "description": "Isoglucose"
      },
      {
        "code": "1702905000",
        "description": "Maltodextrine and maltodextrine syrup"
      },
      {
        "code": "1702907100",
        "description": "Containing 50 % or more by weight of sucrose in the dry matter"
      },
      {
        "code": "1702907500",
        "description": "In the form of powder, whether or not agglomerated"
      },
      {
        "code": "1702908000",
        "description": "Inulin syrup"
      },
      {
        "code": "1702909500",
        "description": "Other"
      }
    ],
    "siblingsTotal": 8,
    "previous": {
      "code": "1702907500",
      "description": "In the form of powder, whether or not agglomerated",
      "indexable": true
    },
    "next": {
      "code": "1702908000",
      "description": "Inulin syrup",
      "indexable": true
    },
    "otherSchedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 12,
        "members": 1
      }
    ],
    "seo": {
      "canonicalPath": "/countries/european-union/hs-codes/1702907900",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "1 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 0,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/european-union/hs-codes/1702907500",
  "next": "https://border.bot/countries/european-union/hs-codes/1702908000",
  "links": {
    "self": "https://border.bot/countries/european-union/hs-codes/1702907900.json",
    "html": "https://border.bot/countries/european-union/hs-codes/1702907900",
    "canonical": "https://border.bot/countries/european-union/hs-codes/1702907900",
    "markdown": "https://border.bot/countries/european-union/hs-codes/1702907900.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "1702907900",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "addf1a2f"
}