European Union tariff line 1704 90 51 00: Pastes, including marzipan, in immediate packings of a net content of 1 kg or more
Last updated
Key facts
- Tariff line
- 1704 90 51 00
- Covers
- Pastes, including marzipan, in immediate packings of a net content of 1 kg or more
- Duty (MFN)
- 9.000 % + EA MAX 18.700 % +ADSZ
- Preferential rates
- From 0% (61 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
- HS subheading
- 1704.90
Summary
In the European Union tariff, line 1704 90 51 00 covers pastes, including marzipan, in immediate packings of a net content of 1 kg or more. The general (MFN) duty rate is 9.000 % + EA MAX 18.700 % +ADSZ. It falls under HS subheading 1704.90 in heading 17.04 (chapter 17).
What this line covers
In the European Union tariff, line 1704 90 51 00 covers pastes, including marzipan, in immediate packings of a net content of 1 kg or more.
Its legal text is “Pastes, including marzipan, in immediate packings of a net content of 1 kg or more”, read under “Other” and “Other”.
How it is structured
It falls under HS subheading 1704.90 in heading 17.04 (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 17.04
- Sugar confectionery (including white chocolate), not containing cocoa
- Subheading 1704.90
- Other
- Within the subheading
- Other
- Line 1704 90 51 00
- Pastes, including marzipan, in immediate packings of a net content of 1 kg or more
Duty
The general (MFN) duty rate is 9.000 % + EA MAX 18.700 % +ADSZ.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 42 origins.
A preferential rate of 0.000 % + EAR MAX 18.700 % +ADSZR applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 5.500 % + EA MAX 18.700 % +ADSZ applies to goods from GSP - General arrangements and South Africa.
A preferential rate of 0.000 % + EA MAX 18.700 % +ADSZ applies to goods from 6 origins.
A preferential rate of 0.000 % + EA MAX 0.000 % +ADSZ applies to goods from Central America and Mexico.
A preferential rate of 8.100 % + EAR MAX 16.900 % +ADSZR applies to goods from Mercosur.
A preferential rate of 0.000 % + EAR MAX 9.300 % +ADSZR applies to goods from Chile.
| Preferential rate | Programme or origin |
|---|---|
| 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% | European Economic Area - Iceland (2014) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 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% | North Macedonia (MK) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | San Marino (SM) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0.000 % + EAR MAX 18.700 % +ADSZR | EEA - European Economic Area (2012) |
| 0.000 % + EAR MAX 18.700 % +ADSZR | Iceland (IS) |
| 0.000 % + EAR MAX 18.700 % +ADSZR | Norway (NO) |
| 5.500 % + EA MAX 18.700 % +ADSZ | GSP - General arrangements (2020) |
| 5.500 % + EA MAX 18.700 % +ADSZ | South Africa (ZA) |
| 0.000 % + EA MAX 18.700 % +ADSZ | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Algeria (DZ) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Faroe Islands (FO) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Syria (SY) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Tunisia (TN) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Türkiye (TR) |
| 0.000 % + EA MAX 0.000 % +ADSZ | Central America (2200) |
| 0.000 % + EA MAX 0.000 % +ADSZ | Mexico (MX) |
| 8.100 % + EAR MAX 16.900 % +ADSZR | Mercosur (5500) |
| 0.000 % + EAR MAX 9.300 % +ADSZR | Chile (CL) |
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.
Other lines under 1704.90
- 1704 90 10 00Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances
- 1704 90 30 00White chocolate
- 1704 90 55 00Throat pastilles and cough drops
- 1704 90 61 00Sugar-coated (panned) goods
- 1704 90 65 00Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery
- 1704 90 71 00Boiled sweets, whether or not filled
- 1704 90 75 00Toffees, caramels and similar sweets
- 1704 90 81 00Compressed tablets
- 1704 90 99 11Marshmallows, containing 45 % or less by weight of sugar (including invert sugar expressed as sucrose)
- 1704 90 99 12Halva
- 1704 90 99 19Other
- 1704 90 99 92Halva
- 1704 90 99 93Loukhum
- 1704 90 99 99Other
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 States13 lines, used by 1 other country
Frequently asked questions
What does tariff line 1704 90 51 00 cover in the European Union tariff?
In the European Union tariff, line 1704 90 51 00 covers pastes, including marzipan, in immediate packings of a net content of 1 kg or more.
What is the general (MFN) duty on 1704 90 51 00 in the European Union?
The general (MFN) duty rate is 9.000 % + EA MAX 18.700 % +ADSZ.
Which preferential rates apply to 1704 90 51 00?
Duty-free entry applies to goods that qualify under 4 programmes: 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…, the European Economic Area - Iceland, 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), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Ukraine, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + EAR MAX 18.700 % +ADSZR applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 5.500 % + EA MAX 18.700 % +ADSZ applies to goods from GSP - General arrangements and South Africa. A preferential rate of 0.000 % + EA MAX 18.700 % +ADSZ applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, the Faroe Islands, Syria, Tunisia and Türkiye. A preferential rate of 0.000 % + EA MAX 0.000 % +ADSZ applies to goods from Central America and Mexico. A preferential rate of 8.100 % + EAR MAX 16.900 % +ADSZR applies to goods from Mercosur. A preferential rate of 0.000 % + EAR MAX 9.300 % +ADSZR applies to goods from Chile.
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.