{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-17",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-17.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/chapter/17",
  "kind": "chapter",
  "number": "17",
  "heading": "SUGARS AND SUGAR CONFECTIONERY",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%) or levy (AGR)\nconventional (%)\nSupplementary unit\n1701\nCane or beet sugar and chemically pure sucrose, in solid form\nRaw sugar not containing added flavouring or colouring matter\n170111\nCane sugar\n17011110\nFor refining\n80 (AGR)\n—\n—\n17011190\nOther\n80 (AGR)\n—\n—\n170112\nBeet sugar\n17011210\nFor refining\n80 (AGR)\n—\n—\n17011290\nOther\n80 (AGR)\n—\n—\nOther\n17019100\nContaining added flavouring or colouring matter\n80 (AGR)\n—\n—\n170199\nOther\n17019910\nWhite sugar\n80 (AGR)\n—\n—\n17019990\nOther\n80 (AGR)\n—\n—\n1702\nOther 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\n170210\nLactose and lactose syrup\n17021010\nContaining, in the dry state, 99 % or more by weight of the pure product\n24 (AGR)\n—\n—\n17021090\nOther\n24 (AGR)\n—\n—\n170220\nMaple sugar and maple syrup\n17022010\nMaple sugar in solid form, containing added flavouring or colouring matter\n67 (AGR)\n—\n—\n17022090\nOther\n42 (AGR)\n10\n—\n170230\nGlucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose\n17023010\nIsoglucose\n80 (AGR)\n—\n—\nOther\nContaining in the dry state, 99 % or more by weight of glucose\n17023051\nIn the form of white crystalline powder, whether or not agglomerated\n25 (AGR)\n—\n—\n17023059\nOther\n25 (AGR)\n—\n—\nOther\n17023091\nIn the form of white crystalline powder, whether or not agglomerated\n50 (AGR)\n—\n—\n17023099\nOther\n50 (AGR)\n—\n—\n170240\nGlucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose\n17024010\nIsoglucose\n80 (AGR)\n—\n—\n17024090\nOther\n50 (AGR)\n—\n—\n17025000\nChemically pure fructose\n20 + MOB\n—\n—\n170260\nOther fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose\n17026010\nIsoglucose\n80 (AGR)\n—\n—\n17026090\nOther\n80 (AGR)\n—\n—\n170290\nOther, including invert sugar\n17029010\nChemically pure maltose\n20\n—\n—\n17029030\nIsoglucose\n80 (AGR)\n—\n—\n17029050\nMaltodextrine and maltodextrine syrup\n50 (AGR)\n—\n—\n17029060\nArtificial honey, whether or not mixed with natural honey\n50 (AGR)\n—\n—\nCaramel\n17029071\nContaining 50 % or more by weight of sucrose in the dry matter\n47 (AGR)\n—\n—\nOther\n17029075\nIn the form of powder, whether or not agglomerated\n47 (AGR)\n—\n—\n17029079\nOther\n47 (AGR)\n—\n—\n17029080\nInulin syrup\n80 (AGR)\n—\n—\n17029099\nOther\n80 (AGR)\n—\n—\n1703\nMolasses resulting from the extraction or refining of sugar\n17031000\nCane molasses\n65 (AGR)\n—\n—\n17039000\nOther\n65 (AGR)\n—\n—\n1704\nSugar confectionery (including white chocolate), not containing cocoa\n170410\nChewing gum, whether or not sugar-coated\nContaining less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)\n17041011\nGum in strips\n16,5 + MOB\n8 + MOB MAX 23\n—\n17041019\nOther\n16,5 + MOB\n8 + MOB MAX 23\n—\nContaining 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)\n17041091\nGum in strips\n16,5 + MOB\n8 + MOB MAX 23\n—\n17041099\nOther\n16,5 + MOB\n8 + MOB MAX 23\n—\n170490\nOther\n17049010\nLiquorice extract containing more than 10 % by weight of sucrose but not containing other added substances\n21\n—\n—\n17049030\nWhite chocolate\n20,7 + MOB\n13 + MOB MAX 27 + ADS/Z\n—\nOther\n17049051\nPastes, including marzipan, in immediate packings of a net content of 1 kg or more\n20,7 + MOB\n13 + MOB MAX 27 + ADS/Z\n—\n17049055\nThroat pastilles and cough drops\n20,7 + MOB\n13 + MOB MAX 27 + ADS/Z\n—\n17049061\nSugar coated (panned) goods\n20,7 + MOB\n13 + MOB MAX 27 + ADS/Z\n—\nOther\n17049065\nGum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery\n20,7 + MOB\n13 + MOB MAX 27 + ADS/Z\n—\n17049071\nBoiled sweets whether or not filled\n20,7 + MOB\n13 + MOB MAX 27 + AD S/Z\n—\n17049075\nToffees, caramels and similar sweets\n20,7 + MOB\n13 + MOB MAX 27 + ADS/Z\n—\nOther\n17049081\nCompressed tablets\n20,7 + MOB\n13 + MOB MAX 27 + AD S/Z\n—\n17049099\nOther\n20,7 + MOB\n13 + MOB MAX 27 + ADS/Z\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Entry under this subheading is subject to conditions laid down in the relevant Community provisions."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/17",
    "retrieved_at": "2026-11-01T14:59:54.248029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}