# European Union tariff lines 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. Source: https://border.bot/countries/european-union/hs-codes/170490 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) / [1704.90](https://border.bot/countries/european-union/hs-codes/170490) ## Key facts - HS subheading: [1704.90](https://border.bot/hs-codes/170490) - 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](https://border.bot/countries/european-union) - Chapter: 17: Sugars and sugar confectionery ## 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 00](https://border.bot/countries/european-union/hs-codes/1704901000) Other, Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances. Duty (MFN): 13.4% - [1704 90 30 00](https://border.bot/countries/european-union/hs-codes/1704903000) Other, White chocolate. Duty (MFN): 9.100 % + 45.100 EUR DTN MAX 18.900 % + 16.500 EUR DTN - [1704 90 51 00](https://border.bot/countries/european-union/hs-codes/1704905100) Other, Other, Pastes, including marzipan, in immediate packings of a net content of 1 kg or more. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 55 00](https://border.bot/countries/european-union/hs-codes/1704905500) Other, Other, Throat pastilles and cough drops. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 61 00](https://border.bot/countries/european-union/hs-codes/1704906100) Other, Other, Sugar-coated (panned) goods. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 65 00](https://border.bot/countries/european-union/hs-codes/1704906500) Other, Other, Other, Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 71 00](https://border.bot/countries/european-union/hs-codes/1704907100) Other, Other, Other, Boiled sweets, whether or not filled. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 75 00](https://border.bot/countries/european-union/hs-codes/1704907500) Other, Other, Other, Toffees, caramels and similar sweets. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 81 00](https://border.bot/countries/european-union/hs-codes/1704908100) Other, Other, Other, Other, Compressed tablets. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 99 11](https://border.bot/countries/european-union/hs-codes/1704909911) Other, Other, Other, Other, Other, Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose), Marshmallows, containing 45 % or less by weight of sugar (including invert sugar expressed as sucrose). Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 99 12](https://border.bot/countries/european-union/hs-codes/1704909912) Other, Other, Other, Other, Other, Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose), Halva. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 99 19](https://border.bot/countries/european-union/hs-codes/1704909919) Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose), Other. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 99 92](https://border.bot/countries/european-union/hs-codes/1704909992) Other, Other, Other, Other, Other, Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose), Halva and Loukhum, Halva. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 99 93](https://border.bot/countries/european-union/hs-codes/1704909993) Other, Other, Other, Other, Other, Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose), Halva and Loukhum, Loukhum. Duty (MFN): 9.000 % + EA MAX 18.700 % +ADSZ - [1704 90 99 99](https://border.bot/countries/european-union/hs-codes/1704909999) Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose), Other. Duty (MFN): 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. ## 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). - [United States](https://border.bot/countries/united-states/hs-codes/170490): 13 lines, used by 1 other country - [The Harmonized System text for 1704.90](https://border.bot/hs-codes/170490) - Previous subheading: [1704.10](https://border.bot/countries/european-union/hs-codes/170410) Chewing gum, whether or not sugar-coated - Next subheading: [1801.00](https://border.bot/countries/european-union/hs-codes/180100) Cocoa beans, whole or broken, raw or roasted ## 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. 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/170490.json