4[CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY
(Section Notes)

Main Notes

1 This Chapter does not cover:

(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.

Sub-Heading Notes

1 For the purposes of sub-headings 1701 12, 1701 13 and 1701 14 "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree.

2 Sub-heading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 degree or more but less than 93 degree. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Export Licensing Notes

Sl. No. 

Notes 

Notification No  Notification Date 
1  Pharmaceutical Grade Sugar will include; (i) Sucrose IP/BP/EP/USP/JP and (ii) Sucrose AR & LR] and Specialty Sugar [(i) Sugar cubes (ii) Sugar sachets (white & brown) (iii) Castor sugar (iv) Demerara sugar (v) Light brown sugar (vi) Icing sugar (vii) Fondant icing sugar (viii) Kathali sugar (ix) Candy sugar (x) Rainbow sugar (xi) Pearl sugar and (xii) Trimoline (invert sugar)  29(RE-2012)/2009-14  11.01.2013 
2  Export of organic sugar from Custom EDI ports have been exempted from all quantitative ceilings irrespective of any existing or future restriction/ prohibition on export of their basic product (non-organic), with due certification by APEDA as organic under the NPOP.  03/2015-20  19.04.2017 

 

Chapter Number  ITC-HS Codes  Description  Dashes  Export Policy  Policy Condition  Notification No  Notification Date 
17  17  Sugars And Sugar Confectionery.                
17  1701  Cane or beet sugar and chemically pure sucrose, in solid form.                
17  17011200  Raw sugar not containing added flavouring or colouring matter : -- Beet sugar  -  Free          
17  170113  Raw sugar not containing added flavouring or colouring matter : -- Cane sugar specified in Subheading Note 2 to this Chapter  -             
17  17011310  Cane jaggery  ---  Free          
17  17011320  Khandsari sugar  ---  Free          
17  17011390  Other  ---  Free          
17  170114  Raw sugar not containing added flavouring or colouring matter : -- Other cane sugar  -             
17  17011410  Cane jaggery  ---  Free          
17  17011420  Khandsari sugar  ---  Free          
17  17011490  Other  ---  Restricted  1. Export of Sugar (Raw Sugar, White Sugar, Refined Sugar and Organic Sugar) is Restricted till further orders subject to the following conditions: 

(i) export of sugar is allowed only with specific permission from Directorate of Sugar, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food and Public Distribution

(ii) Detailed procedure for issue of necessary permissions for export of sugar will be notified separately by Department of Food and Public Distribution (DFPD) 

2. However, Export of Sugar to EU under CXL Quota is free subject to the following condition: - The Certificate of Origin shall be issued by Additional DGFT, Mumbai. The exporters shall be required to furnish the details of actual exports (viz. quantity, value, destination, name & address of foreign buyer etc.) to the Additional DGFT, Mumbai as well as to APEDA, New Delhi. This will be subject to quantitative ceiling notified by DGFT from time to time. 

3. However, Export of Sugar to USA under TRQ subject to following condition: - The quota will be operated by APEDA, New Delhi as per the modalities and operational guidelines to be notified by APEDA. The exporters shall be required to furnish the details of actual exports(viz. quantity, value, destination, name & address of foreign buyer etc.) to the APEDA, New Delhi. The Certificate of Origin, if required, shall be issued by Additional DGFT, Mumbai. This will be subject to quantitative ceiling notified by DGFT from time to time. 

4. However, Export of Sugar to UK under TRQ subject to following condition: - The quota will be operated by APEDA, New Delhi as the implementing agency for export of TRQ items to UK 

10/2015-20

20/2015-20 36/2023 

24.05.2022

07.09.2015

18.10.2023 

17  17019100  Other:--Refined sugar containing added flavoring  -  Free          
17  170199  Other : -- Other  -             
17  17019910  Sugar cubes  ---  Free          
17  17019990  Other  ---  Restricted  1. Export of Sugar (Raw Sugar, White Sugar, Refined Sugar and Organic Sugar) is Restricted till further orders subject to the following conditions: 

(i) export of sugar is allowed only with specific permission from Directorate of Sugar, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food and Public Distribution 

(ii) Detailed procedure for issue of necessary permissions for export of sugar will be notified separately by Department of Food and Public Distribution (DFPD) 

2. However, Export of Sugar to EU under CXL Quota is free subject to the following condition: - The Certificate of Origin shall be issued by Additional DGFT, Mumbai. The exporters shall be required to furnish the details of actual exports (viz. quantity, value, destination, name & address of foreign buyer etc.) to the Additional DGFT, Mumbai as well as to APEDA, New Delhi. This will be subject to quantitative ceiling notified by DGFT from time to time. 

3. However, Export of Sugar to USA under TRQ subject to following condition: - The quota will be operated by APEDA, New Delhi as per the modalities and operational guidelines to be notified by APEDA. The exporters shall be required to furnish the details of actual exports (viz. quantity, value, destination, name & address of foreign buyer etc.) to the APEDA, New Delhi. The Certificate of Origin, if required, shall be issued by Additional DGFT, Mumbai. This will be subject to quantitative ceiling notified by DGFT from time to time. 

4. However, Export of Sugar to UK under TRQ subject to following condition: - The quota will be operated by APEDA, New Delhi as the implementing agency for export of TRQ items to UK 

10/2015-20

20/2015-20 36/2023 

24.05.2022

07.09.2015

18.10.2023 

17  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.                
17  170211  Lactose and lactose syrup : -- Containing by weight 99 percent or more lactose, expressed as anhydrous lactose, calculated on the dry matter  -             
17  17021110  In solid form  ---  Free          
17  17021190  Other  ---  Free          
17  170219  Lactose and lactose syrup :   -- Other  -             
17  17021910  In solid form  ---  Free          
17  17021990  Other  ---  Free          
17  170220  Maple sugar and maple syrup  -             
17  17022010  In solid form  ---  Free          
17  17022090  Other  ---  Free          
17  170230  Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 percent by weight of fructose  -             
17  17023010  Glucose, liquid  ---  Free          
17  17023020  Glucose, solid  ---  Free          
17  17023031  Dextrose: ---- In solid form  ---  Free          
17  17023039  Dextrose: ---- Other  ---  Free          
17  170240  Glucose and glucose syrup, containing in the dry state at least 20 percent but less than 50 percent by weight of fructose, excluding invert sugar  -             
17  17024010  Glucose, liquid  ---  Free          
17  17024020  Glucose, solid  ---  Free          
17  17024031  Dextrose: ---- In solid form  ---  Free          
17  17024039  Dextrose: ---- Other  ---  Free          
17  17025000  Chemically pure fructose  -  Free          
17  170260  Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar  -             
17  17026010  In solid form  ---  Free          
17  17026090  Other  ---  Free          
17  170290  Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 percent by weight of fructose  -             
17  17029010  Palmyra sugar  ---  Free          
17  17029020  Chemically pure maltose  ---  Free          
17  17029030  Artificial honey, whether or not mixed with natural honey  ---  Free          
17  17029040  Caramel  ---  Free          
17  17029050  Insulin syrup  ---  Free          
17  17029090  Other  ---  Free          
17  1703  Molasses resulting from the extraction or refining of sugar.                
17  17031000  Cane molasses  -  Free          
17  170390  Other  -             
17  17039010  Molasses, edible  ---  Free          
17  17039090  Other  ---  Free          
17  1704  Sugar confectionery (including white chocolate), not containing cocoa.                
17  17041000  Chewing gum, whether or not sugar coated  -  Free          
17  170490  Other  -             
17  17049010  Jelly confectionary  ---  Free          
17  17049020  Boiled sweets, whether or not filled  ---  Free          
17  17049030  Toffees, caramels and similar sweets  ---  Free          
17  17049090  Other  ---  Free          

]

[helldodold[3[CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

Main Notes

1. Pharmaceutical Grade Sugar will include;

(i) Sucrose IP/BP/EP/USP/JP and

(ii) Sucrose AR & LR] and Specialty Sugar [(i) Sugar cubes (ii) Sugar sachets (white & brown)

(iii) Castor sugar

(iv) Demerara sugar

(v) Light brown sugar

(vi) Icing sugar

(vii) Fondant icing sugar

(viii) Kathali sugar

(ix) Candy sugar

(x) Rainbow sugar

(xi) Pearl sugar and

(xii) Trimoline (invert sugar) [Notification No. 29(RE-2012)/2009-2014 dated 11.01.2013

2. Export of organic sugar from Custom EDI ports have been exempted from all quantitative ceilings irrespective of any existing or future restriction/ prohibition on export of their basic product (non-organic), with due certification by APEDA as organic under the NPOP. [Notification No. 03/2015-2020 dated 19.04.2017]

Sl. No.  Policy Conditions 
Chapter Number  ITC-HS Codes  Description  Dashes  Export Policy  Policy Condition  Notification No  Notification Date 
17  17  Sugars And Sugar Confectionery.           
17  1701  Cane or beet sugar and chemically pure sucrose, in solid form.           
17  17011200  Raw sugar not containing added flavouring or colouring matter :

-- Beet sugar 

-  Free       
17  170113  Raw sugar not containing added flavouring or colouring matter : -- Cane sugar specified in Subheading Note 2 to this Chapter  -         
17  17011310  Cane jaggery  ---  Free       
17  17011320  Khandsari sugar  ---  Free       
17  17011390  Other  ---  Free       
17  170114  Raw sugar not containing added flavouring or colouring matter :

-- Other cane sugar 

-         
17  17011410  Cane jaggery  ---  Free       
17  17011420  Khandsari sugar  ---  Free       
17  17011490  Other  ---  Restricted  1. Export of Sugar (Raw Sugar, White Sugar, Refined Sugar and Organic Sugar) is Restricted till further orders subject to the following conditions:-

(i) export of sugar is allowed only with specific permission from Directorate of Sugar, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food and Public Distribution

(ii) Detailed procedure for issue of necessary permissions for export of sugar will be notified separately by Department of Food and Public Distribution (DFPD)

2. However, Export of Sugar to EU under CXL Quota is free subject to the following condition: - The Certificate of Origin shall be issued by Additional DGFT, Mumbai. The exporters shall be required to furnish the details of actual exports (viz. quantity, value, destination, name & address of foreign buyer etc.) to the Additional DGFT, Mumbai as well as to APEDA, New Delhi. This will be subject to quantitative ceiling notified by DGFT from time to time.

3. However, Export of Sugar to USA under TRQ subject to following condition: - The quota will be operated by APEDA, New Delhi as per the modalities and operational guidelines to be notified by APEDA. The exporters shall be required to furnish the details of actual exports(viz. quantity, value, destination, name & address of foreign buyer etc.) to the APEDA, New Delhi. The Certificate of Origin, if required, shall be issued by Additional DGFT, Mumbai. This will be subject to quantitative ceiling notified by DGFT from time to time.

4. However, Export of Sugar to UK under TRQ subject to following condition: - The quota will be operated by APEDA, New Delhi as the implementing agency for export of TRQ items to UK 

10/2015-20

20/2015-20

36/2023 

24.05.2022

07.09.2015

18.10.2023 

17  17019100  Other:--Refined sugar containing added flavoring  -  Free       
17  170199  Other :

-- Other 

-         
17  17019910  Sugar cubes  ---  Free       
17  17019990  Other  ---  Restricted  1. Export of Sugar (Raw Sugar, White Sugar, Refined Sugar and Organic Sugar) is Restricted till further orders subject to the following conditions:-

(i) export of sugar is allowed only with specific permission from Directorate of Sugar, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food and Public Distribution

(ii) Detailed procedure for issue of necessary permissions for export of sugar will be notified separately by Department of Food and Public Distribution (DFPD)

2. However, Export of Sugar to EU under CXL Quota is free subject to the following condition: - The Certificate of Origin shall be issued by Additional DGFT, Mumbai. The exporters shall be required to furnish the details of actual exports (viz. quantity, value, destination, name & address of foreign buyer etc.) to the Additional DGFT, Mumbai as well as to APEDA, New Delhi. This will be subject to quantitative ceiling notified by DGFT from time to time.

3. However, Export of Sugar to USA under TRQ subject to following condition: - The quota will be operated by APEDA, New Delhi as per the modalities and operational guidelines to be notified by APEDA. The exporters shall be required to furnish the details of actual exports(viz. quantity, value, destination, name & address of foreign buyer etc.) to the APEDA, New Delhi. The Certificate of Origin, if required, shall be issued by Additional DGFT, Mumbai. This will be subject to quantitative ceiling notified by DGFT from time to time.

4. However, Export of Sugar to UK under TRQ subject to following condition: - The quota will be operated by APEDA, New Delhi as the implementing agency for export of TRQ items to UK 

10/2015-20

20/2015-20

36/2023 

24.05.2022

07.09.2015

18.10.2023 

17  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.           
17  170211  Lactose and lactose syrup :

-- Containing by weight 99 percent or more lactose, expressed as anhydrous lactose, calculated on the dry matter 

-         
17  17021110  In solid form  ---  Free       
17  17021190  Other  ---  Free       
17  170219  Lactose and lactose syrup : -- Other  -         
17  17021910  In solid form  ---  Free       
17  17021990  Other  ---  Free       
17  170220  Maple sugar and maple syrup  -         
17  17022010  In solid form  ---  Free       
17  17022090  Other  ---  Free       
17  170230  Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 percent by weight of fructose  -         
17  17023010  Glucose, liquid  ---  Free       
17  17023020  Glucose, solid  ---  Free       
17  17023031  Dextrose:

---- In solid form 

---  Free       
17  17023039  Dextrose: ---- Other  ---  Free       
17  170240  Glucose and glucose syrup, containing in the dry state at least 20 percent but less than 50 percent by weight of fructose, excluding invert sugar  -         
17  17024010  Glucose, liquid  ---  Free       
17  17024020  Glucose, solid  ---  Free       
17  17024031  Dextrose:

---- In solid form 

---  Free       
17  17024039  Dextrose: ---- Other  ---  Free       
17  17025000  Chemically pure fructose  -  Free       
17  170260  Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar  -         
17  17026010  In solid form  ---  Free       
17  17026090  Other  ---  Free       
17  170290  Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 percent by weight of fructose  -         
17  17029010  Palmyra sugar  ---  Free       
17  17029020  Chemically pure maltose  ---  Free       
17  17029030  Artificial honey, whether or not mixed with natural honey  ---  Free       
17  17029040  Caramel  ---  Free       
17  17029050  Insulin syrup  ---  Free       
17  17029090  Other  ---  Free       
17  1703  Molasses resulting from the extraction or refining of sugar.           
17  17031000  Cane molasses  -  Free       
17  170390  Other  -         
17  17039010  Molasses, edible  ---  Free       
17  17039090  Other  ---  Free       
17  1704  Sugar confectionery (including white chocolate), not containing cocoa.           
17  17041000  Chewing gum, whether or not sugar coated  -  Free       
17  170490  Other  -         
17  17049010  Jelly confectionary  ---  Free       
17  17049020  Boiled sweets, whether or not filled  ---  Free       
17  17049030  Toffees, caramels and similar sweets  ---  Free       
17  17049090  Other  ---  Free       

]

old[CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY

S. No.   Tariff Item
HS Code
 
Unit  Item Description  Export Policy  Policy Conditions 
93 

1701 14 90
1701 99 90
 

Kg 

Sugar (Raw Sugar, Refined Sugar and White Sugar) 

1[Restricted] old[Free] 

(i)   With effect from 1st June, 2022 upto 2[31st October, 2023] old[31st October, 2022] or until further orders, whichever is earlier, export of sugar is allowed only with specific permission from Directorate of Sugar, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food & Public Distribution.

(ii) Detailed procedure for issue of necessary permissions for export of sugar will be notified separately by Department of Food and Public Distribution (DFPD). 

1701 00 00  Kg  (a) Sugar  Free  [Notification No.. 20/2015-20 dated 07.09.2015] 
(b) Sugar to EU under CXL Quota  Free  The Certificate of Origin shall be issued by Additional DGFT, Mumbai. The exporters shall be required to furnish the details of actual exports(viz. quantity, value, destination, name & address of foreign buyer etc.) to the Additional DGFT, Mumbai as well as to APEDA, New Delhi. This will be subject to quantitative ceiling notified by DGFT from time to time. 
(c) Sugar to USA under TRQ  Free  The quota will be operated by APEDA, New Delhi as per the modalities and operational guidelines to be notified by APEDA. The exporters shall be required to furnish the details of actual exports(viz. quantity, value, destination, name & address of foreign buyer etc.) to the APEDA, New Delhi. The Certificate of Origin, if required, shall be issued by Additional DGFT, Mumbai. This will be subject to quantitative ceiling notified by DGFT from time to time.
[Notification No.. 20/2015-20 dated 07.09.2015]
 

Export Licensing Note of Chapter 17

Note: 1

Pharmaceutical Grade Sugar will include; (i) Sucrose IP/BP/EP/USP/JP and (ii) Sucrose AR & LR] and Specialty Sugar [(i) Sugar cubes (ii) Sugar sachets (white & brown) (iii) Castor sugar (iv) Demerara sugar (v) Light brown sugar (vi) Icing sugar (vii) Fondant icing sugar (viii) Kathali sugar (ix) Candy sugar (x) Rainbow sugar (xi) Pearl sugar and (xii) Trimoline (invert sugar) [Notification No. 29(RE-2012)/2009-2014 dated 11.01.2013]

Note : 2

Export of organic sugar from Custom EDI ports have been exempted from all quantitative ceilings irrespective of any existing or future restriction/ prohibition on export of their basic product (non-organic), with due certification by APEDA as organic under the NPOP. [Notification No. 03/2015-2020 dated 19.04.2017]]helldod]

 

1. Substituted Vide Notification No. 10/2015-2020 Dated 24.05.2022

2. Substituted Vide Notification No. 40/2015-2020 Dated 28.10.2022

3. Substituted Vide Notification No. 60/2023 Dated 13.02.2024

4. Substituted vide :-  Notification No. 50/2024-25 Dated 13.01.2025