Subheading · Chapter 17 · Section IV, Prepared foodstuffs
HS 1704 90Sugar confectionery (including white chocolate), not containing cocoa: other
Sugars and sugar confectionery
- Customs duty
- 30%
- 4 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 8.2%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 1704 90 10 | Jelly confectionary | 30% | 5% | kg |
| 1704 90 20 | Boiled sweets, whether or not filled | 30% | 5% | kg |
| 1704 90 30 | Toffees, caramels and similar sweets | 30% | 5% | kg |
| 1704 90 90 | Other | 30% | 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 4 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 4 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 107 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 110 | Sugar confectionary (including white chocolate), not containing cocoa, sugar boiled confectionary | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | — | — |
| 170401 | Sugar coated pills(candy) | 1% | — |
| 170402 | Others | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1704 90, and China's below.
China: the same goods (1704 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1704 90. 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 |
|---|---|---|---|---|---|---|
| 1704.90.00.00 | Other sugar confectionery, not containing cocoa其他不含可可的糖食 | 8.2%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ABRS |
- 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
1704.90.00Sugar confectionery, not containing cocoa (excluding chewing gum)
1704.90.00.00Other sugar confectionery, not containing cocoa其他不含可可的糖食
Including white chocolate包括白巧克力
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 50%
- 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
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.Packing specifications包装规格
- 4.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)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 8.2%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 1704900000101Other sugar confectionery not containing cocoa (incl. white chocolate) (synthetic sugar)其他不含可可的糖食(包括白巧克力)(合成糖)
- 1704900000102Other sugar confectionery not containing cocoa (incl. white chocolate) (hard candy)其他不含可可的糖食(包括白巧克力)(硬糖果)
- 1704900000103Other sugar confectionery not containing cocoa (including white chocolate) (hard filled candies)其他不含可可的糖食(包括白巧克力)(硬质夹心糖果)
- 1704900000104Other sugar confectionery, not containing cocoa (incl. white chocolate) (jelly candies)其他不含可可的糖食(包括白巧克力)(凝胶糖果)
- 1704900000105Other sugar confectionery, not containing cocoa (incl. white chocolate) (cream candies)其他不含可可的糖食(包括白巧克力)(乳脂糖果)
- 1704900000106Other sugar confectionery, not containing cocoa (incl. white chocolate) (polished candies)其他不含可可的糖食(包括白巧克力)(抛光糖果)
- 1704900000107Other sugar confectionery, not containing cocoa (incl. white chocolate) (gum-based candies)其他不含可可的糖食(包括白巧克力)(胶基糖果)
- 1704900000108Other sugar confectionery, not containing cocoa (incl. white chocolate) (aerated candies)其他不含可可的糖食(包括白巧克力)(充气糖果)
- 1704900000109Other sugar confectionery, not containing cocoa (incl. white chocolate) (compressed candies)其他不含可可的糖食(包括白巧克力)(压片糖果)
- 1704900000110Other sugar confectionery, not containing cocoa (incl. white chocolate) (marshmallows)其他不含可可的糖食(包括白巧克力)(裱花软糖)
- 1704900000111Other sugar confectionery, not containing cocoa (incl. white chocolate) (other candies)其他不含可可的糖食(包括白巧克力)(其他糖果)
- 1704900000112Other sugar confectionery not containing cocoa (including white chocolate) (chocolate, not applicable to products with non-cocoa fat content exceeding 5%)其他不含可可的糖食(包括白巧克力)(巧克力,不适用非可可脂添加量超过5%的产品)
- 1704900000113Other sugar confectionery not containing cocoa (including white chocolate) (other sugars and sugar confectionery, chocolate and cocoa preparations)其他不含可可的糖食(包括白巧克力)(其他糖与糖果,巧克力与可可制品)
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.