Division Notes to Chapter 17 (extract from the Notes to this Chapter of the CN)

United Kingdom

‘1.

This chapter does not cover:

…

(b)

chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940;

…’

CN code	Description	Qualification and explanation
(1)	(2)	(3)
ex 1702	Other 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	Lactose. Sugars and artificial honey, where mixed with natural honey.

CN code

Description

Qualification and explanation

(1)

(2)

(3)

ex 1702

Other 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

Lactose.

Sugars and artificial honey, where mixed with natural honey.