Subheading · Chapter 17 · Heading 1701

1701.91

1701.91: Containing added flavouring or colouring matter

1701.91 is a six-digit subheading of heading 1701, cane or beet sugar and chemically pure sucrose, in solid form, chapter 17.

What you pay

Importing into UK

Customs duty 35 GBP / 100 kg standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1701 91 00 00 Containing added flavouring or colouring matter 35 GBP / 100 kg+1

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    India
    Legal act
    S.I. 2020/1432
    Documents
    • L001 Import licence AGRIM
    • Y100 Special entries on the import licence AGRIM

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—35 GBP / 100 kg
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Central AmericaQuota Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreementQuota Albania Free
CPTPPQuota Brunei Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
CPTPPQuota Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreementQuota Colombia Free
UK–Ecuador agreementQuota Ecuador Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreementQuota North Macedonia Free
CPTPPQuota Malaysia Free
UK–Panama agreementQuota Panama Free
CPTPPQuota Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreementQuota Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Ukraine agreement Ukraine Free
CPTPPQuota Vietnam Free
UK–Samoa agreement Samoa Free
UK–XC agreement XC Free
UK–XL agreement XL Free
UK–Australia agreementQuota Australia 19.44 GBP / 100 kg
UK–New Zealand agreement New Zealand 17.5 GBP / 100 kg

UK: imports by month

last 12 months£2.2m-50.5% · previous 12 months
Average import price£1.70 per kg
Jan 2024: £307kFeb 2024: £400kMar 2024: £219kApr 2024: £462kMay 2024: £285kJun 2024: £308kJul 2024: £414kAug 2024: £215kSept 2024: £454kOct 2024: £376kNov 2024: £236kDec 2024: £209kJan 2025: £431kFeb 2025: £576kMar 2025: £445kApr 2025: £460kMay 2025: £543kJun 2025: £60kJul 2025: £463kAug 2025: £206kSept 2025: £382kOct 2025: £263kNov 2025: £342kDec 2025: £119kJan 2026: £159kFeb 2026: £260kMar 2026: £199kApr 2026: £73kMay 2026: £116kJun 2026: £138kJul 2026: £38kAug 2026: £119k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States £523k 23.7% -71.3%
France £522k 23.6% -32.7%
India £388k 17.6% -62.7%
Romania £345k 15.6% +8.7%
Ireland £120k 5.4% +15.2%
Guatemala £50k 2.3% —
China £49k 2.2% +98.3%
Thailand £49k 2.2% +165%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

1701.91 · US$251.3m

Trade value (US$) no reported trade < US$230.3kUS$230.3k+US$1.2m+US$4.7m+> US$18.7m

Exports: 127
  1. Brazil: US$45.9m
  2. United States: US$24.9m
  3. Belgium: US$18.7m
  4. Germany: US$18.7m
  5. Thailand: US$13.3m
  6. Taiwan: US$12.1m
  7. Uganda: US$11.8m
  8. Mexico: US$11.5m
  9. Nigeria: US$7.9m
  10. Denmark: US$6.5m
  11. Netherlands: US$6.2m
  12. France: US$4.7m
  13. Poland: US$4.6m
  14. Czechia: US$4m
  15. Hungary: US$3.9m
  16. India: US$3.9m
  17. United Kingdom: US$3.7m
  18. China: US$3.7m
  19. Panama: US$3.5m
  20. South Korea: US$2.9m
  21. Chile: US$2.4m
  22. Austria: US$1.8m
  23. Sweden: US$1.8m
  24. Australia: US$1.8m
  25. Guatemala: US$1.6m
  26. Slovakia: US$1.6m
  27. Eswatini: US$1.4m
  28. Latvia: US$1.3m
  29. Malaysia: US$1.2m
  30. Canada: US$1.2m
  31. Mauritius: US$1.2m
  32. Belize: US$1.1m
  33. Italy: US$1.1m
  34. Romania: US$1.1m
  35. Philippines: US$1.1m
  36. Indonesia: US$1.1m
  37. Tunisia: US$1m
  38. Croatia: US$1m
  39. Gambia: US$965.7k
  40. Spain: US$904.9k
  41. Costa Rica: US$850.5k
  42. Saudi Arabia: US$819.6k
  43. New Zealand: US$803.7k
  44. Sri Lanka: US$610.6k
  45. Ireland: US$595.4k
  46. South Africa: US$570.2k
  47. Côte d’Ivoire: US$521.6k
  48. Serbia: US$496.4k
  49. Fiji: US$494.8k
  50. Lithuania: US$490.1k
  51. Hong Kong SAR China: US$486k
  52. Morocco: US$457k
  53. Iran: US$303.2k
  54. Senegal: US$288.1k
  55. Colombia: US$282.3k
  56. Greece: US$275.4k
  57. Israel: US$274.8k
  58. Paraguay: US$274.8k
  59. Dominican Republic: US$230.3k
  60. Türkiye: US$230.3k

Top exporters

RankCountryValueShare
1 Brazil US$45.9m 18.3%
2 United States US$24.9m 9.9%
3 Belgium US$18.7m 7.4%
4 Germany US$18.7m 7.4%
5 Thailand US$13.3m 5.3%
6 Taiwan US$12.1m 4.8%
7 Uganda US$11.8m 4.7%
8 Mexico US$11.5m 4.6%
9 Nigeria US$7.9m 3.2%
10 Denmark US$6.5m 2.6%

Top importers

RankCountryValueShare
1 Côte d’Ivoire US$34.6m 13.8%
2 United States US$23.9m 9.5%
3 Israel US$13m 5.2%
4 Germany US$12.4m 4.9%
5 Angola US$10.1m 4%
6 Burundi US$9.4m 3.7%
7 Canada US$8.3m 3.3%
8 Belgium US$8.2m 3.3%
9 Ghana US$7.3m 2.9%
10 Netherlands US$6.3m 2.5%

In the UK Global Tariff the line under subheading 1701.91 carries a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature the line under subheading 1701.91 carries a specific or compound duty rather than a percentage.

Goods from 142 countries can enter the UK at a preferential rate instead of the standard ; 140 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £2.2m (down 50% on the year before), at an average of £1.70 per kg; United States supplied 24%, followed by France.

World trade in these goods reached US$251.3m in 2024, down 1.3% on 2023.

Brazil was the largest exporter with 18.3% of the total, ahead of the United States.

Questions and answers

What is the HS code for containing added flavouring or colouring matter?

Containing added flavouring or colouring matter fall under HS subheading 1701.91, part of heading 1701, in section IV of the Harmonized System.

What is the import duty on containing added flavouring or colouring matter in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 1701.91 from countries without a preferential agreement are charged at 5.1% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most containing added flavouring or colouring matter?

Brazil, with US$45.9m in 2024 (18.3% of world exports).

Which countries can export these goods to the UK duty-free?

140 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were United States (24%), France (24%) and India (18%), out of total imports of £2.2m.