{
  "url": "https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-17",
  "json_url": "https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-17.json",
  "legislation": "eur/1995/1359",
  "legislation_title": "Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1995-1359",
  "path": "annex/I/chapter/17",
  "kind": "chapter",
  "number": "17",
  "heading": "SUGARS AND SUGAR CONFECTIONERY",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%)\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\n42,4 Ecu/100 kg/net\n41 Ecu/100 kg/net\n—\n17011190\nOther\n52,4 Ecu/100 kg/net\n50,7 Ecu/100 kg/net\n—\n170112\nBeet sugar\n17011210\nFor refining\n42,4 Ecu/100 kg/net\n41 Ecu/100 kg/net\n—\n17011290\nOther\n52,4 Ecu/100 kg/net\n50,7 Ecu/100 kg/net\n—\nOther\n17019100\nContaining added flavouring or colouring matter\n52,4 Ecu/100 kg/net\n50,7 Ecu/100 kg/net\n—\n170199\nOther\n17019910\nWhite sugar\n52,4 Ecu/100 kg/net\n50,7 Ecu/100 kg/net\n—\n17019990\nOther\n52,4 Ecu/100 kg/net\n50,7 Ecu/100 kg/net\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\n21,8 Ecu/100 kg/net\n20,5 Ecu/100 kg/net\n—\n17021090\nOther\n21,8 Ecu/100 kg/net\n20,5 Ecu/100 kg/net\n—\n170220\nMaple sugar and maple syrup\n17022010\nMaple sugar in solid form, containing added flavouring or colouring matter\n0,50 Ecu/100 kg/net\n0,48 Ecu/100 kg/net\n—\n17022090\nOther\n10\n9,7\n—\n170230\nGlucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose\n17023010\nIsoglucose\n63,4 Ecu/100 kg/net mas\n61,3 Ecu/100 kg/net mas\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\n41,8 Ecu/100 kg/net mas\n39,3 Ecu/100 kg/net mas\n—\n17023059\nOther\n31,2 Ecu/100 kg/net mas\n29,3 Ecu/100 kg/net mas\n—\nOther\n17023091\nIn the form of white crystalline powder, whether or not agglomerated\n41,8 Ecu/100 kg/net mas\n39,3 Ecu/100 kg/net mas\n—\n17023099\nOther\n31,2 Ecu/100 kg/net mas\n29,3 Ecu/100 kg/net mas\n—\n170240\nGlucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose\n17024010\nIsoglucose\n63,4 Ecu/100 kg/net mas\n61,3 Ecu/100 kg/net mas\n—\n17024090\nOther\n31,2 Ecu/100 kg/net\n29,3 Ecu/100 kg/net\n—\n17025000\nChemically pure fructose\n20 + 63, 4 Ecru/100 kg/net mass\n19,3 + 61,3 Ecru/100 kg/net mas\n—\n170260\nOther fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose\n17026010\nIsoglucose\n63,4 Ecu/100 kg/net mas\n61,3 Ecu/100 kg/net\n—\n17026090\nOther\n0,5 Ecu/100 kg/net\n0,48 Ecu/100 kg/net\n—\n170290\nOther, including invert sugar\n17029010\nChemically pure maltose\n20\n18,8\n—\n17029030\nIsoglucose\n63,4 Ecu/100 kg/net mas\n61,3 Ecu/100 kg/net\n—\n17029050\nMaltodextrine and maltodextrine syrup\n31,2 Ecu/100 kg/net\n29,3 Ecu/100 kg/net\n—\n17029060\nArtificial honey, whether or not mixed with natural honey\n0,5 Ecu/100 kg/net\n0,48 Ecu/100 kg/net\n—\nCaramel\n17029071\nContaining 50 % or more by weight of sucrose in the dry matter\n0,5 Ecu/100 kg/net\n0,48 Ecu/100 kg/net\n—\nOther\n17029075\nIn the form of powder, whether or not agglomerated\n43,3 Ecu/100 kg/net\n40,7 Ecu/100 kg/net\n—\n17029079\nOther\n30 Ecu/100 kg/net\n28,2 Ecu/100 kg/net\n—\n17029080\nInulin syrup\n0,5 Ecu/100 kg/net\n0,48 Ecu/100 kg/net\n—\n17029099\nOther\n0,5 Ecu/100 kg/net\n0,48 Ecu/100 kg/net\n—\n1703\nMolasses resulting from the extraction or refining of sugar\n17031000\nCane molasses\n0,44 Ecu/100 kg/net\n0,43 Ecu/100 kg/net\n—\n17039000\nOther\n0,44 Ecu/100 kg/net\n0,43 Ecu/100 kg/net\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\n8 + 34,8 Ecu/100 kg/net MAX 23\n7,7 + 33,5 Ecu/100 kg/net MAX 22,2\n—\n17041019\nOther\n8 + 34,8 Ecu/100 kg/net MAX 23\n7,7 + 33,5 Ecu/100 kg/net MAX 22,2\n—\nContaining 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)\n17041091\nGum in strips\n8 + 39,1 Ecu/100 kg/net MAX 23\n7,7 + 37,7 Ecu/100 kg/net MAX 22,2\n—\n17041099\nOther\n8 + 39,1 Ecu/100 kg/net MAX 23\n7,7 + 37,7 Ecu/100 kg/net MAX 22,2\n—\n170490\nOther\n17049010\nLiquorice extract containing more than 10 % by weight of sucrose but not containing other added substances\n21\n19,7\n—\n17049030\nWhite chocolate\n13 + 64,4 Ecu/100 kg/net MAX 27 + 23,6 Ecu/100 kg/net\n12,4 + 61,2 Ecu/100 kg/net MAX 25,7 + 22,4 Ecu/100 kg/net\n—\nOther\n17049051\nPastes, including marzipan, in immediate packings of a net content of 1 kg or more\n13 + EA MAX 27 + AD S/Z\n12,3 + EA MAX 25,6 + AD S/Z\n—\n17049055\nThroat pastilles and cough drops\n13 + EA MAX 27 + AD S/Z\n12,3 + EA MAX 25,6 + AD S/Z\n—\n17049061\nSugar coated (panned) goods\n13 + EA MAX 27 + AD S/Z\n12,3 + EA MAX 25,6 + AD S/Z\n—\nOther\n17049065\nGum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery\n13 + EA MAX 27 + AD S/Z\n12,3 + EA MAX 25,6 + AD S/Z\n—\n17049071\nBoiled sweets whether or not filled\n13 + EA MAX 27 + AD S/Z\n12,3 + EA MAX 25,6 + AD S/Z\n—\n17049075\nToffees, caramels and similar sweets\n13 + EA MAX 27 + AD S/Z\n12,3 + EA MAX 25,6 + AD S/Z\n—\nOther\n17049081\nCompressed tablets\n13 + EA MAX 27 + AD S/Z\n12,3 + EA MAX 25,6 + AD S/Z\n—\n17049099\nOther\n13 + EA MAX 27 + AD S/Z\n12,3 + EA MAX 25,6 + AD S/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": "This rate applies to raw sugar with a yield of 92 %."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "WTO tariff quota: see Annex 7."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Per 1 % by weight of sucrose."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "See Annex 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/17",
    "retrieved_at": "2026-11-01T14:59:38.510339+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."
}