OpenLegislation

Chapter 17 SUGARS AND SUGAR CONFECTIONERY

United Kingdom

Original text. Later amendments are not shown.

CN codeDescription
Rate of duty
autonomous (%) or levy (AGR)conventional (%)
Supplementary unit
1701Cane or beet sugar and chemically pure sucrose, in solid form
Raw sugar not containing added flavouring or colouring matter
170111Cane sugar
17011110For refiningf1 80 (AGR)——
17011190Other80 (AGR)——
170112Beet sugar
17011210For refining 80 (AGR)——
17011290Other80 (AGR)——
Other
17019100Containing added flavouring or colouring matter80 (AGR)——
170199Other
17019910White sugar80 (AGR)——
17019990Other80 (AGR)——
1702Other 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
170210Lactose and lactose syrup
17021010Containing, in the dry state, 99 % or more by weight of the pure productf2 24 (AGR)——
17021090Other24 (AGR)——
170220Maple sugar and maple syrup
17022010Maple sugar in solid form, containing added flavouring or colouring matter67 (AGR)——
17022090Other42 (AGR)10—
170230Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
17023010Isoglucose80 (AGR)——
Other
Containing in the dry state, 99 % or more by weight of glucosef3
17023051In the form of white crystalline powder, whether or not agglomerated25 (AGR)——
17023059Other25 (AGR)——
Other
17023091In the form of white crystalline powder, whether or not agglomerated50 (AGR)——
17023099Other50 (AGR)——
170240Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose
17024010Isoglucose80 (AGR)——
17024090Other50 (AGR)——
17025000Chemically pure fructose20 + MOB——
170260Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose
17026010Isoglucose80 (AGR)——
17026090Other80 (AGR)——
170290Other, including invert sugar
17029010Chemically pure maltose20——
17029030Isoglucose80 (AGR)——
17029050Maltodextrine and maltodextrine syrup50 (AGR)——
17029060Artificial honey, whether or not mixed with natural honey50 (AGR)——
Caramel
17029071Containing 50 % or more by weight of sucrose in the dry matter47 (AGR)——
Other
17029075In the form of powder, whether or not agglomerated47 (AGR)——
17029079Other47 (AGR)——
17029080Inulin syrup80 (AGR)——
17029099Other80 (AGR)——
1703Molasses resulting from the extraction or refining of sugar
17031000Cane molasses65 (AGR)f4 ——
17039000Other65 (AGR) ——
1704Sugar confectionery (including white chocolate), not containing cocoa
170410Chewing gum, whether or not sugar-coated
Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)
17041011Gum in strips16,5 + MOB8 + MOB MAX 23—
17041019Other16,5 + MOB8 + MOB MAX 23—
Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)
17041091Gum in strips16,5 + MOB8 + MOB MAX 23—
17041099Other16,5 + MOB8 + MOB MAX 23—
170490Other
17049010Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances21——
17049030White chocolate20,7 + MOB13 + MOB MAX 27 + ADS/Z—
Other
17049051Pastes, including marzipan, in immediate packings of a net content of 1 kg or more20,7 + MOB13 + MOB MAX 27 + ADS/Z—
17049055Throat pastilles and cough drops20,7 + MOB13 + MOB MAX 27 + ADS/Z—
17049061Sugar coated (panned) goods20,7 + MOB13 + MOB MAX 27 + ADS/Z—
Other
17049065Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery20,7 + MOB13 + MOB MAX 27 + ADS/Z—
17049071Boiled sweets whether or not filled20,7 + MOB13 + MOB MAX 27 + AD S/Z—
17049075Toffees, caramels and similar sweets20,7 + MOB13 + MOB MAX 27 + ADS/Z—
Other
17049081Compressed tablets20,7 + MOB13 + MOB MAX 27 + AD S/Z—
17049099Other20,7 + MOB13 + MOB MAX 27 + ADS/Z—
  1. Note
  2. Subheading note
  3. Additional notes

Annotations

Footnotes

f1

Entry under this subheading is subject to conditions laid down in the relevant Community provisions.

f2

The customs treatment in respect of lactose and lactose syrup of subheading 1702 10 90 shall also apply to lactose and lactose syrup of subheading 1702 10 10.

f3

The customs treatment in respect of glucose and glucose syrup of subheadings 1702 30 91, 1702 30 99 and 1702 40 90 shall also apply to glucose and glucose syrup of subheadings 1702 30 51 and 1702 30 59.

f4

The autonomous duty is:

  • free for non-decolorized molasses for the manufacture of forage containing molasses,

  • 9 % for non-decolorized sugar cane molasses containing less than 63 % by weight of sucrose in the dry matter, for the manufacture of coffee subsitutes,

  • 19 % for non-decolorized molasses for the manufacture of citric acid,

  • 67 % for flavoured or coloured molasses.