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Current tariff classification

Schedule 3 - Section IV

Section IV - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Chapter 17 - Sugars and sugar confectionery


 

Notes.

  1. This Chapter does not cover:
    1. Sugar confectionery containing cocoa (1806);
    2. Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of 2940.00.00; or
    3. Medicaments or other products of Chapter 30.

Subheading Notes.

  1. For the purposes of 1701.12.00, 1701.13.00 and 1701.14.00, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.
  2. 1701.13.00 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
1701
Cane or beet sugar and chemically pure sucrose, in solid form
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; caramel
1703
Molasses resulting from the extraction or refining of sugar
1704
Sugar confectionery (including white chocolate), not containing cocoa
Reference
Number		Statistical
Code		UnitGoods
Rate#Tariff concession orders
1701CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM:
1701.1- Raw sugar not containing added flavouring or colouring matter
1701.12.00 02 kg-- Beet sugarFree View TCOs for 1701.12.00
1701.13.00 13 kg-- Cane sugar specified in Subheading Note 2 to this ChapterFree View TCOs for 1701.13.00
1701.14.00 14 kg-- Other cane sugarFree View TCOs for 1701.14.00
1701.9- Other:
1701.91.00 03 kg-- Containing added flavouring or colouring matterFree View TCOs for 1701.91.00
1701.99.00-- OtherFree View TCOs for 1701.99.00
05 kg Chemically pure sucrose derived from other than sugar cane or sugar beet
06 kg Other

Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
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:
1702.1- Lactose and lactose syrup:
1702.11.00 30 t-- Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matterFree View TCOs for 1702.11.00
1702.19.00 31 t-- OtherFree View TCOs for 1702.19.00
1702.20.00 32 kg- Maple sugar and maple syrupFree
 View TCOs for 1702.20.00
1702.30.00- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose4% View TCOs for 1702.30.00
08 t Dextrose (chemically pure glucose)
09 kg Other
1702.40.00 10 kg- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar4%
DCS:Free		 View TCOs for 1702.40.00
1702.50.00 11 kg- Chemically pure fructoseFree View TCOs for 1702.50.00
1702.60.00 12 kg- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar5%
DCS:4%
DCT:5%		 View TCOs for 1702.60.00
1702.90- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: View TCOs for 1702.90
1702.90.10 23 kg--- Goods, as follows:
  1. liquid sugars and invert sugars derived from sugar cane or sugar beet;
  2. golden syrup
Free View TCOs for 1702.90.10
1702.90.90 40 kg--- Other5%
DCS:4%
DCT:5%		 View TCOs for 1702.90.90
Reference
Number		Statistical
Code		UnitGoods
Rate#Tariff concession orders
1703MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR:
1703.10.00 30 kg- Cane molassesFree View TCOs for 1703.10.00
1703.90.00 31 kg- Other
Free View TCOs for 1703.90.00
Reference
Number		Statistical
Code		UnitGoods
Rate#Tariff concession orders
1704SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA:
1704.10.00 42 kg- Chewing gum, whether or not sugar-coated5% View TCOs for 1704.10.00
​1704.90.00 45 kg- Other5% View TCOs for 1704.90.00
Footnote

V.2

Operative 1/7/24

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.​​

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in acco​rdance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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