Heading · Chapter 17 · Section IV, Prepared foodstuffs
HS 1701Cane or beet sugar and chemically pure sucrose, in solid form
Sugars and sugar confectionery
- Customs duty
- 100%
- 10 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Mostly Free
- Prohibited: 2 items
- Unit
- kg
- Duty in China
- 15% to 50%
- On Indian goods
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 1701 12 00 | Beet sugar | 100% | 0% or 5% | kg |
| 1701 13 | Cane sugar specified in Sub-heading Note 2 to this Chapter | 100% | 0% or 5% | kg |
| 1701 14 | Other cane sugar | 100% | 0% or 5% | kg |
| 1701 91 00 | Refined sugar containing added flavouring or colouring matter | 100% | 0% or 5% | kg |
| 1701 99 | Other | 100% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 10 tariff items: 100%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 10 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0% or 5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 96 | (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre -packaged and labeled (ii) Khandsari Sugar, other than pre -packaged and labelled (iii) Rab,other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 105 | Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 106 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil under notification 27/2011-Customs, S.No. 65 (CBIC Customs Tariff as on 30.06.2025, Second Schedule (27/2011-Customs as amended up to 24/2024-Customs)). The tariff rate is 20%.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 8 tariff items
- Prohibited: 2 tariff items
China: the same goods (1701)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 2 expired under 1701. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 1701.12.00.01 | Raw beet sugar, not flavoured or coloured未加香料或着色剂的甜菜原糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtMRSPQ |
| 1701.12.00.90 | Raw beet sugar, not flavoured or coloured未加香料或着色剂的甜菜原糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABMRSPQ |
| 1701.13.00.01 | Cane raw sugar specified in Subheading Note 2 to this Chapter, not flavoured or coloured未加香料或着色剂的本章子目注释二所述的甘蔗原糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtMRSPQ |
| 1701.13.00.90 | Cane raw sugar specified in Subheading Note 2 to this Chapter, not flavoured or coloured未加香料或着色剂的本章子目注释二所述的甘蔗原糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABPRQS |
| 1701.14.00.01 | Other raw cane sugar, not containing added flavouring or colouring matter未加香料或着色剂其他甘蔗原糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtPRQS |
| 1701.14.00.90 | Other raw cane sugar, not containing added flavouring or colouring matter未加香料或着色剂其他甘蔗原糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABPRQS |
| 1701.91.00.01 | Sugars containing added flavouring or colouring matter加有香料或着色剂的糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtRS |
| 1701.91.00.90 | Sugars containing added flavouring or colouring matter加有香料或着色剂的糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABRS |
| 1701.99.10.10 | Sugar砂糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtMRS |
| 1701.99.10.90 | Sugar砂糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABMRS |
| 1701.99.20.01 | Refined white sugar绵白糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtRS |
| 1701.99.20.90 | Refined white sugar绵白糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABRS |
| 1701.99.90.01 | Other refined sugar其他精制糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtRS |
| 1701.99.90.90 | Other refined sugar其他精制糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABRS |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.