| Tarrif Number |
Description |
Duty |
Method |
Tax Base |
Rate |
Unit |
Bracket Range |
Trade Agreements |
Trade Regulations |
Preferential Rates |
| 1701 |
Cane or beet sugar and chemically pure sucrose, in solid form. |
|
|
|
|
|
|
 |
 |
 |
| 1701.10 |
-Raw sugar not containing added flavouring or colouring matter : |
|
|
|
|
|
|
|
|
|
| 1701.11 |
--Cane sugar |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1701.12 |
--Beet sugar (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
| 1701.90 |
-Other : |
|
|
|
|
|
|
|
|
|
| 1701.91 |
--Containing added flavouring or colouring matter |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1701.99 |
--Other : |
|
|
|
|
|
|
|
|
|
| 1701.99.10 |
---Refined sugar |
Customs |
|
Value |
0% |
|
|
|
|
|
| 1701.99.90 |
---Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 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. |
|
|
|
|
|
|
|
|
|
| 1702.10 |
-Lactose and lactose syrup : |
|
|
|
|
|
|
|
|
|
| 1702.11 |
--Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1702.19 |
--Other(322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1702.20 |
-Maple sugar and maple syrup |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1702.30 |
-Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose(322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1702.40 |
-Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1702.50 |
-Chemically pure fructose |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1702.60 |
-Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1702.90 |
-Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: |
|
|
|
|
|
|
|
|
|
| 1702.90.10 |
---Artificial honey, whether or not mixed with natural honey |
Customs |
|
Value |
25% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1702.90.90 |
---Other (322) |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1703 |
Molasses resulting from the extraction or refining of sugar. |
|
|
|
|
|
|
|
|
|
| 1703.10 |
-Cane molasses : |
|
|
|
|
|
|
|
|
|
| 1703.10.10 |
---Purified |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1703.10.90 |
---Other |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1703.90 |
-Other : |
|
|
|
|
|
|
|
|
|
| 1703.90.10 |
---Purified |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1703.90.90 |
---Other |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1704 |
Sugar confectionery (including white chocolate), not containing cocoa. |
|
|
|
|
|
|
|
|
|
| 1704.10 |
-Chewing gum, whether or not sugar-coated |
Customs |
|
Value |
20% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 1704.90 |
-Other (322) |
Customs |
|
Value |
20% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
 |
