Customs Tariff 2023-24 - Section 4 - Chapter 17 - Sugars and sugar confectionery

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
1701	CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM
	- Raw sugar not containing added flavouring or colouring matter :
1701 12 00	-- Beet sugar	kg.	Free	100%	-	IGST: 5%/NIL	SAFTA: 8%
1701 13	-- Cane sugar specified in Sub-heading Note 2 to this Chapter:
1701 13 10	--- Cane jaggery	kg.	Free	100%	-	IGST: 5%/NIL
1701 13 20	--- Khandsari sugar	kg.	Free	100%	-	IGST: 5%/NIL	Japan: Nil
1701 13 90	--- Other	kg.	Free	100%	-	IGST: 5%/NIL
1701 14	-- Other cane sugar
1701 14 10	--- Cane jaggery	kg.	Free	100%	-	IGST: 5%/NIL
1701 14 20	--- Khandsari sugar	kg.	Free	100%	-	IGST: 5%/NIL	Japan: Nil
1701 14 90	--- Other	kg.	Free	100%	-	IGST: 5%/NIL
	- Other :
1701 91 00	-- Refined sugar containing added flavouring or colouring matter	kg.	Free	100%	-	IGST: 12%
1701 99	-- Other :
1701 99 10	--- Sugar cubes	kg.	Free	100%	-	IGST: 12%
1701 99 90	--- Other	kg.	Free	100%	-	IGST: 12%
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:
1702 11	-- Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter:
1702 11 10	--- In solid form	kg.	Free	25%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 11 90	--- Other	kg.	Free	25%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 19	-- Other
1702 19 10	--- In solid form	kg.	Free	25%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 19 90	--- Other	kg.	Free	25%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 20	- Maple sugar* and maple syrup:*
1702 20 10	--- In solid form	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 20 90	--- Other	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 30	- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose:
1702 30 10	--- Glucose, liquid	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 30 20	--- Glucose, solid	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
	--- Dextrose :
1702 30 31	---- In solid form	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 30 39	---- Other	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
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 :
1702 40 10	--- Glucose, liquid	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 40 20	--- Glucose, solid	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
	--- Dextrose :
1702 40 31	---- In solid form	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 40 39	---- Other	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 50 00	- Chemically pure fructose	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 60	- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar:
1702 60 10	--- In solid form	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1702 60 90	--- Other	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
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	--- Palmyra sugar	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Malaysia: Nil SAFTA: 5% Korea: 5%
1702 90 20	--- Chemically pure maltose	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Malaysia: Nil SAFTA: 5% Korea: 5%
1702 90 30	--- Artificial honey, whether or not mixed with natural honey	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Malaysia: Nil SAFTA: 5% Korea: 5%
1702 90 40	--- Caramel	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Malaysia: Nil SAFTA: 5% Korea: 5%
1702 90 50	--- Insulin syrup	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Malaysia: Nil SAFTA: 5% Korea: 5%
1702 90 90	--- Other	kg.	Free	30%	-	BCD: 10%¹ IGST: 5%/18%/NIL	UAE: 12% Malaysia: Nil SAFTA: 5% Korea: 5%
1703	MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR
1703 10 00	- Cane molasses	kg.	Free	30%	-	¹[IGST: 5%] ^{[helldod2omit}[IGST: 28%]^helldod]	Mauritius: 21% UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1703 90	- Other
1703 90 10	--- Molasses, edible	kg.	Free	30%	-	¹[IGST: 5%] ^{[helldod2omit}[IGST: 28%]^helldod]	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1703 90 90	--- Other	kg.	Free	30%	-	¹[IGST: 5%] ^{[helldod2omit}[IGST: 28%]^helldod]	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1704	SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA
1704 10 00	- Chewing gum, whether or not sugar coated	kg.	Free	45%	-	IGST: 5%12%/18% SWS: NIL	UAE: 18% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1704 90	- Other
1704 90 10	--- Jelly confectionary	kg.	Free	30%	-	IGST: 5%12%/18%	UAE: 12% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1704 90 20	--- Boiled sweets, whether or not filled	kg.	Free	30%	-	IGST: 5%12%/18%	UAE: 12% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1704 90 30	--- Toffees, caramels and similar sweets	kg.	Free	30%	-	IGST: 5%12%/18%	UAE: 12% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1704 90 90	--- Other	kg.	Free	30%	-	IGST: 5%12%/18%	UAE: 12% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

1. Inserted vide: Notification No. 20/2023-Integrated Tax (Rate) dt. 19.10.2023 (w.e.f 20.10.2023)

2. Omitted vide: Notification No. 20/2023-Integrated Tax (Rate) dt. 19.10.2023 (w.e.f 20.10.2023)