Tariff item · Chapter 17 · Section IV, Prepared foodstuffs
HS 1701 99 90Cane or beet sugar and chemically pure sucrose, in solid form: other
Sugars and sugar confectionery
- Customs duty
- 100%
- Tariff rate
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Prohibited
- Unit
- kg
- Duty in China
- 15% to 50%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 100% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 0% or 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| Duty-free tariff preference for LDCs | 50% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| SAPTA | 50% | Bangladesh, Bhutan, Maldives, Nepal |
| India–EFTA TEPA51/2025-Customs | 90% | Switzerland, Iceland, Liechtenstein, Norway |
| India–UK CETA29/2026-Customs | 90% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
- Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
- Agricultural And Processed Food Products Export Development Authority (APEDA): a clearance or certificate before the goods arrive, under APEDA Act, 1985 (2 of 1986) and APEDA Rules, 2013 and ITC (HS) 2012 Export Policy.
- Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Documents: FSSAI Import License (FSSAI); Registration cum allocation certificate for import of Sugar (APEDA).
"*All sugar Import contracts under ITC (HS) code 1701 shall be compulsorily registered with the agricultural and processed food products export development authority (APEDA) ref- APEDA trade notice no.: Sugar/Import/01/2019 dtd 3.7.19*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-specimen copy of label[0110FS], FSSAI Import license[911001]have been uploaded in (E-Sanchit) before giving Out-of-Charge(OOC)*Ensure compliance of general notes 4(d) of Sched-I of ITC(HS) 2022 for food Import entry points*Refer letter no.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding rectifiable labeling information for Imported food consignments and order no.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding Import of clove stem received from food safety and standards Authority of India and CBIC instruction no.10/2022-customs dtd 28-06-2022 wherein para 2.(i). on the rectifiable labeling information for Imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (Import) regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (Labeling and Display) regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single non-detachable sticker or by any other non-detachable method next to the principal display panel without altering the original label information in any manner. (ii) on Import of clove stem:till such time standards for clove stem are notified, it may be considered for testing against safety parameters (Horizontal Standards) and volatile oil content on dry basis (Half the Value of Clove, I.E. Not Less Than 8.5 Percent By V/W) as per FSSr2.9.6(1) which is applicable for cloves whole.*Ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under F.No.Import/tfm/Apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported food consignment*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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 12%, or 0% or 5% for some goods.
- Change: Changed.
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%, 5% or 12% | 1/2017-Central Tax (Rate); 2/2017-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 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*EXPORT OF SUGAR (RAW SUGAR,REFINED SUGAR AND WHITE SUGAR) IS RESTRICTED W.E.F. 01.06.22 AND BEYOND 31.10.2022 TILL 31.10.2023, OR UNTILL FURTHER ORDERS WHICHEVER IS EARLIER,SUBJECT TO SPECIFIC PERMISSION FROM DFPD, MIN OF CONSUMER AFFAIRS, FOOD & PD. THIS RESTRICTION IS NOT APPLICABLE TO SUGAR BEING EXPORTED TO EU AND USA UNDER CXL AND TRQ QUOTA AS PER PRESCRIBED PROCEDURE IN THE RESPECTIVE PUBLIC NOTICES. REFER DGFT NOTF NO 40/2015-2020 DTD 28-10-2022, DGFT NOTF NO.10/2015-2020 DTD 24-05-2022 AND CBIC INSTRUCTION 07/2022-CUS DTD 31-05-2022 & DFPD'S LETTER F.NO.1-1/(2022)-SP-I DTD 24-05-2022 FOR EXPORT RELEASE ORDER (ERO) RELATED REGULATIONS.*QTY OF 10475 MT RAW/REFINED SUGAR TO USA UNDER TRQ SCHEME FOR THE FISCAL YEAR 2022 (FROM 01.10.2021 UPTO 31.12.2022) HAS BEEN ALLOCATED VIDE DGFT PN NO. 07/2015-20 DTD 06-05-2022 AND SUBJECT TO THE CONDITIONS MENTIONED IN DGFT NOTF NO.3/2015-20 DTD 20.04.2015 AND PN 28/2015-20 DTD 14.10.2020 AND PN NO 29/2015-20 DTD 12-10-2022. CERTIFICATE OF ORIGIN IF REQUIRED FOR PREFERENTIAL EXPORT OF SUGAR TO USA SHALL BE ISSUED BY ADGFT, MUMBAI.*AS PER DGFT PUBLIC NOTICE NO.36/2015-2020 DTD 16-11-2022 THE QTY OF 5841 MT (RAW/REFINED) SUGAR TO BE EXPORTED TO EU AND QTY OF 8606 MTRV RAW CANE SUGAR TO BE EXPORTED TO USA UNDER TRQ SCHEME FROM 01.10.2022 TO 30.09.2023 HAS BEEN NOTIFIED. AS PER NOTF NO. 3/2015-20 DTD 20.04.2015, EXPORT OF SUGAR (HS CODE 17010000) TO USA AND EU UNDER TRQ IS FREE SUBJECT TO THE CONDITIONS NOTIFIED IN THE (NATURE OF RESTRICTIONS) IN THE ABOVE NOTIFICATION. CERTIFICATE OF ORIGIN, IF REQUIRED, FOR PREFERENTIAL EXPORT OF SUGAR TO USA AND EU, SHALL BE ISSUED BY ADDITIONAL DIRECTOR GENERAL OF FOREIGN TRADE, MUMBAI ON RECOMMENDATION OF APEDA REGARDING ENTITY AND QUANTITY FOR WHICH ELIGIBLE.OTHER CERTIFICATION REQUIREMENT,IF ANY,PRESCRIBED SPECIFICALLY FOR EXPORT OF SUGAR TO USA AND EU WOULD CONTINUE TO BE FOLLOWED. THE QUOTA WILL BE OPERATED BY AGRICULTURE AND PROCESSED FOOD PRODUCTS EXPORT DEVELOPMENT AUTHORITY (APEDA), NEW DELHI AS THE IMPLEMENTING AGENCY FOR EXPORT OF TRQ ITEMS TO EU AND USA. THE REPORTING REQUIREMENT AS NOTIFIED VIDE NOTF NO. 3/2015-2020 DTD 20.04.2015 READ WITH NOTIFICATION NO.20 DTD 07.09.2015 WOULD BE FOLLOWED*GOVT HAS DECIDED TO ALLOCATE SUGAR MILL WISE EXPORT QUOTA OF 60 LMT OF SUGAR (RAW,REFINED AND WHITE SUGAR) FOR EXPORT SEASON 2022-23 WEF 01-11-2022 (LIST OF SUGAR MILLS AS MENTIONED IN ANNEXURE).THE MODALITIES TO UNDER TAKE EXPORT OF SUGAR AND GUIDELINES THEREOF IS IN O.M F.NO. 1(1)/2022-TRADE DTD 05-11-2022 RECEIVED FROM DEPTT OF FOOD AND PUBLIC DISTRIBUTION.REFER CBIC INSTRUCTION NO 33/2022-CUS DT 12-12-2022* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*AS PER F.NO.1-1/(2022)-TRADE LETTER DT23-01-2023 AND CBIC INSTRUCTIONS NO 03/2023-CUS DT 27-01-2023 DFPD HAS ADVISED TO PUT ON HOLD EXPORT QUOTAS OF SUGAR MILLS UNTIL FURTHER ORDERS IN REF TO 8TH AND 9TH REALLOCATION OF EXPORT QUOTA OF SUGAR FOR EXPORT DURING SEASON 2022-23 WITH REGARDS TO BIJAPUR (35401-PLANT CODE FOR 14403 MT) SANT DHAMAJI (35501-PLANT CODE FOR 5497 MT) AND HAVARGAON (52901 AND 35401-PLANT CODE FOR 4696 MT AND 4696 MT RESPECTIVELY)*AS PER DGFT PN 08/2023 DTD 21-04-23 ADDITIONAL QTY OF 2360 MT RAW CANE SUGAR IN ADDITION TO PN 36/2015-20 DTD 16.11.2022 QTY OF 8606 MT FOR EXPORT UNDER TARIFF RATE QUOTA (TRQ) TO USA FOR THE US FISCAL YEAR 2023 (01-10-22 TO 30-09-23) HAS BEEN NOTIFIED*OTHER CONDITIONS NOTIFIED IN THE NATURE OF RESTRICTIONS, REPORTING REQUIREMENT AND OTHER CERTIFICATION REQUIREMENT, IF ANY, PRESCRIBED SPECIFICALLY FOR EXPORT OF SUGAR TO USA WOULD CONTINUE TO BE FOLLOWED AS PRESCRIBED IN THE EARLIER DGFT NOTF AND PN*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Prohibited under DGFT 16/2026-27 of 13 May 2026.
- Condition: Export of Sugar is prohibited with immediate effect till September 30, 2026, or till further orders' whichever is earlier
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1701 99, and China's below.
China: the same goods (1701 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 1701 99. 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 |
|---|---|---|---|---|---|---|
| 1701.99.10.10 | 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.
Every Chinese code in full
1701.99.10Sugar
1701.99.10.10Sugar砂糖
In-quota配额内
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- qCountry-specific tariff quota certificate国别关税配额证明
- tTariff quota certificate关税配额证明
Inspection and quarantine
- MImport commodity inspection进口商品检验
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Mauritius
- 15%
- Nicaragua
- 15%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701991010101Cane or beet sugar (within quota) (white sugar)砂糖(配额内)(白砂糖)
- 1701991010102Cane or beet sugar (within quota) (rock sugar)砂糖(配额内)(冰砂糖)
1701.99.10.90Sugar砂糖
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 50%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701991090101Cane or beet sugar (outside quota) (white sugar)砂糖(配额外)(白砂糖)
- 1701991090102Cane or beet sugar (outside quota) (rock sugar)砂糖(配额外)(冰砂糖)
1701.99.20Refined white sugar
1701.99.20.01Refined white sugar绵白糖
In-quota配额内
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- qCountry-specific tariff quota certificate国别关税配额证明
- tTariff quota certificate关税配额证明
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Mauritius
- 15%
- Nicaragua
- 15%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701992001999Soft white sugar (within quota)绵白糖(配额内)
1701.99.20.90Refined white sugar绵白糖
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 50%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701992090999Soft white sugar (outside quota)绵白糖(配额外)
1701.99.90Refined sugar, not elsewhere specified; chemically pure sucrose
1701.99.90.01Other refined sugar其他精制糖
In-quota配额内
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- qCountry-specific tariff quota certificate国别关税配额证明
- tTariff quota certificate关税配额证明
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Mauritius
- 15%
- Nicaragua
- 15%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701999001101Other refined sugar (within quota) (cube sugar)其他精制糖(配额内)(方糖)
- 1701999001102Other refined sugar (within quota) (rock candy)其他精制糖(配额内)(冰糖)
- 1701999001103Other refined sugar (within quota) (brown sugar)其他精制糖(配额内)(红塘)
- 1701999001104Other refined sugar (within quota) (rock candy)其他精制糖(配额内)(冰片糖内)
- 1701999001105Other refined sugar (within quota) (syrup)其他精制糖(配额内)(糖浆)
- 1701999001106Other refined sugar (within quota) (icing sugar)其他精制糖(配额内)(糖霜)
- 1701999001107Other refined sugar (within quota) (other sugar)其他精制糖(配额内)(其他食糖)
1701.99.90.90Other refined sugar其他精制糖
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 50%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701999090101Other refined sugar (outside quota) (cube sugar)其他精制糖(配额外)(方糖)
- 1701999090102Other refined sugar (outside quota) (rock candy)其他精制糖(配额外)(冰糖)
- 1701999090103Other refined sugar (outside quota) (brown sugar)其他精制糖(配额外)(红塘)
- 1701999090104Other refined sugar (outside quota) (rock candy)其他精制糖(配额外)(冰片糖内)
- 1701999090105Other refined sugar (outside quota) (syrup)其他精制糖(配额外)(糖浆)
- 1701999090106Other refined sugar (outside quota) (icing sugar)其他精制糖(配额外)(糖霜)
- 1701999090107Other refined sugar (outside quota) (other sugar)其他精制糖(配额外)(其他食糖)
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 19 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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.