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European Union tariff lines under HS 1704.90

Last updated

Landed cost with 1704.90Classify a product

Key facts

HS subheading
1704.90
National lines
15
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 1704.90 (sugar confectionery (including white chocolate), not containing cocoa) into 15 national lines: 1704 90 10 00 (liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances), 1704 90 30 00 (white chocolate), 1704 90 51 00 (pastes, including marzipan, in immediate packings of a net content of 1 kg or more), 1704 90 55 00 (throat pastilles and cough drops) and 11 others.

European Union lines under 1704.90

The European Union tariff splits HS 1704.90 (sugar confectionery (including white chocolate), not containing cocoa) into 15 national lines: 1704 90 10 00 (liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances), 1704 90 30 00 (white chocolate), 1704 90 51 00 (pastes, including marzipan, in immediate packings of a net content of 1 kg or more), 1704 90 55 00 (throat pastilles and cough drops) and 11 others.

  • 1704 90 10 00Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substancesDuty: 13.4%
  • 1704 90 30 00White chocolateDuty: 9.100 % + 45.100 EUR DTN MAX 18.900 % + 16.500 EUR DTN
  • 1704 90 51 00Pastes, including marzipan, in immediate packings of a net content of 1 kg or moreDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 55 00Throat pastilles and cough dropsDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 61 00Sugar-coated (panned) goodsDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 65 00Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectioneryDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 71 00Boiled sweets, whether or not filledDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 75 00Toffees, caramels and similar sweetsDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 81 00Compressed tabletsDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 99 11Marshmallows, containing 45 % or less by weight of sugar (including invert sugar expressed as sucrose)Duty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 99 12HalvaDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 99 19OtherDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 99 92HalvaDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 99 93LoukhumDuty: 9.000 % + EA MAX 18.700 % +ADSZ
  • 1704 90 99 99OtherDuty: 9.000 % + EA MAX 18.700 % +ADSZ

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.

Everything about importing into European Union

In other countries

National tariff lines under 1704.90 are live on border.bot for the United States (13 lines, also used by 1 other country).

The Harmonized System text for 1704.90

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 1704.90?

The European Union tariff splits HS 1704.90 (sugar confectionery (including white chocolate), not containing cocoa) into 15 national lines: 1704 90 10 00 (liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances), 1704 90 30 00 (white chocolate), 1704 90 51 00 (pastes, including marzipan, in immediate packings of a net content of 1 kg or more), 1704 90 55 00 (throat pastilles and cough drops) and 11 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.

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