Commission Regulation (EU) No 861/2010Show full title

CHAPTER 17 U.K. SUGARS AND SUGAR CONFECTIONERY

Note U.K.

1. This chapter does not cover: U.K.

(a)

sugar confectionery containing cocoa (heading 1806);

(b)

chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

(c)

medicaments or other products of Chapter 30.

Subheading note U.K.

1. For the purposes of subheadings 1701 11 and 1701 12, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°. U.K.

Additional notes U.K.

1. For the purposes of subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method. U.K.

2. The duty applicable to raw sugar of subheadings 1701 11 10 and 1701 12 10 whose yield established according to part B(III) of Annex IV to Council Regulation (EC) No 1234/2007 differs from 92 % is fixed in the following manner: U.K.

the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.

3. For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method. U.K.

4. For the purposes of establishing the duty applicable to products of subheadings 1702 20 10, 1702 60 80, 1702 60 95, 1702 90 71, 1702 90 80 and 1702 90 95, the sucrose content, including other sugars expressed as sucrose, is determined by the methods laid down in Article 42(2) and (4) of Commission Regulation (EC) No 951/2006. U.K.

5. For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose. U.K.

For the purposes of establishing the duty applicable to products of the subheadings referred to in the preceding paragraph, the dry matter content is determined according to Article 42(3) of Commission Regulation (EC) No 951/2006.

6. ‘Inulin syrup’ means: U.K.

(a)

for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;

(b)

for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.

7. When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole. U.K.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1701	Cane or beet sugar and chemically pure sucrose, in solid form
Raw sugar not containing added flavouring or colouring matter
170111	Cane sugar
17011110	For refining(2)	33,9 €/100 kg/net(4) (1)	—
17011190	Other	41,9 €/100 kg/net(1)	—
170112	Beet sugar
17011210	For refining(2)	33,9 €/100 kg/net(4) (1)	—
17011290	Other	41,9 €/100 kg/net(1)	—
Other
17019100	Containing added flavouring or colouring matter	41,9 €/100 kg/net(1)	—
170199	Other
17019910	White sugar	41,9 €/100 kg/net(1)	—
17019990	Other	41,9 €/100 kg/net(1)	—
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
Lactose and lactose syrup
17021100	Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter	14 €/100 kg/net	—
17021900	Other	14 €/100 kg/net	—
170220	Maple sugar and maple syrup
17022010	Maple sugar in solid form, containing added flavouring or colouring matter	0,4 €/100 kg/net(5)	—
17022090	Other	8	—
170230	Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
17023010	Isoglucose	50,7 €/100 kg/net mas	—
Other
17023050	In the form of white crystalline powder, whether or not agglomerated	26,8 €/100 kg/net	—
17023090	Other	20 €/100 kg/net	—
170240	Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar
17024010	Isoglucose	50,7 €/100 kg/net mas	—
17024090	Other	20 €/100 kg/net	—
17025000	Chemically pure fructose	16 + 50,7 €/100 kg/net mas(1)	—
170260	Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar
17026010	Isoglucose	50,7 €/100 kg/net mas	—
17026080	Inulin syrup	0,4 €/100 kg/net(5)	—
17026095	Other	0,4 €/100 kg/net(5)	—
170290	Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
17029010	Chemically pure maltose	12,8	—
17029030	Isoglucose	50,7 €/100 kg/net mas	—
17029050	Maltodextrine and maltodextrine syrup	20 €/100 kg/net	—
Caramel
17029071	Containing 50 % or more by weight of sucrose in the dry matter	0,4 €/100 kg/net(5)	—
Other
17029075	In the form of powder, whether or not agglomerated	27,7 €/100 kg/net	—
17029079	Other	19,2 €/100 kg/net	—
17029080	Inulin syrup	0,4 €/100 kg/net(5)	—
17029095	Other	0,4 €/100 kg/net(5)	—
1703	Molasses resulting from the extraction or refining of sugar
17031000	Cane molasses	0,35 €/100 kg/net	—
17039000	Other	0,35 €/100 kg/net	—
1704	Sugar confectionery (including white chocolate), not containing cocoa
170410	Chewing gum, whether or not sugar-coated
17041010	Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)	6,2 + 27,1 €/100 kg/net MAX 17,9	—
17041090	Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)	6,3 + 30,9 €/100 kg/net MAX 18,2	—
170490	Other
17049010	Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances	13,4	—
17049030	White chocolate	9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net	—
Other
17049051	Pastes, including marzipan, in immediate packings of a net content of 1 kg or more	9 + EA MAX 18,7 + AD S/Z(3)	—
17049055	Throat pastilles and cough drops	9 + EA MAX 18,7 + AD S/Z(3)	—
17049061	Sugar-coated (panned) goods	9 + EA MAX 18,7 + AD S/Z(3)	—
Other
17049065	Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery	9 + EA MAX 18,7 + AD S/Z(3)	—
17049071	Boiled sweets, whether or not filled	9 + EA MAX 18,7 + AD S/Z(3)	—
17049075	Toffees, caramels and similar sweets	9 + EA MAX 18,7 + AD S/Z(3)	—
Other
17049081	Compressed tablets	9 + EA MAX 18,7 + AD S/Z(3)	—
17049099	Other	9 + EA MAX 18,7 + AD S/Z(3)	—

(1)

WTO tariff quota: see Annex 7.

(2)

Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

(3)

See Annex 1.

(4)

This rate applies to raw sugar with a yield of 92 %.

(5)

Per 1 % by weight of sucrose.