Subheading · Chapter 17 · Heading 1704
1704.10: Chewing gum, whether or not sugar-coated
1704.10 is a six-digit subheading of heading 1704, sugar confectionery (including white chocolate), not containing cocoa, chapter 17.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1704 10 00 00 Chewing gum, whether or not sugar-coated
- 1704 10 10 00 Containing less than 60% by weight of sucrose (including invert sugar expressed as sucrose) 6%
- 1704 10 90 00 Containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) 6%
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Tariff quotaNon preferential tariff quota 35%
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2020/1432
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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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 |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreementQuota | Israel | Free |
| UK–India agreement | India | 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–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | 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 |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| DCTS Standard | Indonesia | 2.5% |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 0% + 22 GBP / 100 kg MAX 6% / 0% + 25 GBP / 100 kg MAX 6% |
| UK–Faroe Islands agreement | Faroe Islands | 0% + 22 GBP / 100 kg MAX 6% / 0% + 25 GBP / 100 kg MAX 6% |
| UK–Norway agreement | Norway | 0% + 21 GBP / 100 kg MAX 6% / 0% + 24 GBP / 100 kg |
| UK–Tunisia agreement | Tunisia | 0% + 22 GBP / 100 kg MAX 6% / 0% + 25 GBP / 100 kg MAX 6% |
| UK–Türkiye agreementQuota | Türkiye | 0% + 22 GBP / 100 kg MAX 6% / 0% + 25 GBP / 100 kg MAX 6% |
| UK–South Africa agreement | South Africa | 2.7% + 22 GBP / 100 kg MAX 6% / 2.8% + 25 GBP / 100 kg MAX 6% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| United Kingdom | £1.3m | 15.5% | +78.1% |
 China | £1m | 12% | -8.7% |
 Switzerland | £936k | 10.9% | +2.6% |
 Italy | £801k | 9.3% | +228.1% |
 United States | £731k | 8.5% | +79.3% |
 Türkiye | £713k | 8.3% | -35.9% |
 Spain | £692k | 8.1% | -28.7% |
 Ireland | £416k | 4.8% | -76% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 2 tariff lines Türkiye 6.2% – 6.3% Third-country duty 4 tariff lines · average 6.3% USA 4% General (MFN) 1 tariff line 
Canada 9.5% General (MFN) 2 tariff lines 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 1 tariff line 
Peru 6% General (MFN) 2 tariff lines 
New Zealand 5% General (MFN) 1 tariff line 
Japan 24% General (MFN) 1 tariff line 
Taiwan 20% General (MFN) 1 tariff line 
GCC 5% General (MFN) 4 tariff lines Switzerland specific or compound duty General (MFN) 3 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia specific or compound duty General (MFN) 2 tariff lines 
Nigeria 35% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$374kUS$374k+US$4m+US$29m+> US$51m
Exports: 152
- China: US$126m
- Mexico: US$101m
- Türkiye: US$68m
- Canada: US$67m
- United States: US$51m
- Netherlands: US$45m
- Saudi Arabia: US$43m
- Spain: US$42m
- Kenya: US$40m
- Pakistan: US$35m
- United Kingdom: US$31m
- Vietnam: US$31m
- Poland: US$30m
- Eswatini: US$29m
- Philippines: US$29m
- Germany: US$18m
- Egypt: US$17m
- South Africa: US$17m
- India: US$17m
- Brazil: US$16m
- Italy: US$12m
- France: US$12m
- Zambia: US$11m
- Czechia: US$10m
- Japan: US$10m
- Côte d’Ivoire: US$9m
- Belgium: US$8m
- Indonesia: US$7m
- Morocco: US$6m
- Colombia: US$6m
- Hungary: US$6m
- Denmark: US$5m
- Guatemala: US$5m
- Taiwan: US$5m
- Thailand: US$5m
- Ecuador: US$4m
- Lithuania: US$4m
- Chile: US$4m
- South Korea: US$4m
- North Macedonia: US$3m
- Tunisia: US$3m
- Australia: US$3m
- Portugal: US$3m
- Nigeria: US$3m
- Ireland: US$3m
- Russia: US$3m
- Malaysia: US$3m
- Greece: US$2m
- Sweden: US$2m
- Dominican Republic: US$2m
- Austria: US$2m
- Switzerland: US$2m
- Uzbekistan: US$2m
- Bulgaria: US$1m
- El Salvador: US$1m
- Uganda: US$1m
- Slovakia: US$1m
- Jordan: US$1m
- Peru: US$1m
- Slovenia: US$1m
Trade value (US$) no reported trade < US$2mUS$2m+US$6m+US$11m+> US$24m
Imports: 214
- United States: US$134m
- Germany: US$41m
- United Arab Emirates: US$32m
- South Africa: US$32m
- Netherlands: US$29m
- France: US$25m
- Uganda: US$24m
- Kuwait: US$22m
- Saudi Arabia: US$22m
- Congo - Kinshasa: US$21m
- Guatemala: US$20m
- Iraq: US$20m
- Ghana: US$19m
- Belgium: US$17m
- Poland: US$16m
- Vietnam: US$14m
- Mexico: US$14m
- United Kingdom: US$14m
- China: US$13m
- Canada: US$12m
- Senegal: US$12m
- Russia: US$11m
- Spain: US$11m
- Oman: US$11m
- Colombia: US$10m
- Hong Kong SAR China: US$10m
- Libya: US$10m
- Morocco: US$10m
- Bolivia: US$10m
- Peru: US$10m
- Yemen: US$9m
- Italy: US$9m
- Malaysia: US$9m
- Sudan: US$9m
- Togo: US$9m
- Australia: US$9m
- Honduras: US$8m
- Qatar: US$8m
- Tanzania: US$8m
- Portugal: US$7m
- Afghanistan: US$7m
- Indonesia: US$7m
- Austria: US$7m
- Czechia: US$7m
- Mozambique: US$7m
- Denmark: US$7m
- El Salvador: US$7m
- Dominican Republic: US$6m
- Jordan: US$6m
- Guinea: US$6m
- Venezuela: US$6m
- Slovakia: US$6m
- Romania: US$6m
- Ecuador: US$6m
- Papua New Guinea: US$6m
- Bahrain: US$5m
- Thailand: US$5m
- Somalia: US$5m
- Greece: US$4m
- Sweden: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$126m | 12.1% |
| 2 | Mexico | US$101m | 9.7% |
| 3 | Türkiye | US$68m | 6.5% |
| 4 | Canada | US$67m | 6.4% |
| 5 | United States | US$51m | 4.9% |
| 6 |  Netherlands | US$45m | 4.3% |
| 7 |  Saudi Arabia | US$43m | 4.1% |
| 8 | Spain | US$42m | 4.1% |
| 9 |  Kenya | US$40m | 3.9% |
| 10 |  Pakistan | US$35m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$134m | 12.9% |
| 2 |  Germany | US$41m | 3.9% |
| 3 |  United Arab Emirates | US$32m | 3.1% |
| 4 |  South Africa | US$32m | 3.1% |
| 5 | Netherlands | US$29m | 2.8% |
| 6 |  France | US$25m | 2.4% |
| 7 |  Uganda | US$24m | 2.3% |
| 8 |  Kuwait | US$22m | 2.1% |
| 9 | Saudi Arabia | US$22m | 2.1% |
| 10 |  Congo - Kinshasa | US$21m | 2% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 20%median duty
- 10number of duty-free countries (MFN)
- 80%highest: Kiribati, Egypt, Iran
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 20% | 2023 · HS 2017 | |
 Anguilla | 20% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 20% | 2023 · HS 2017 | |
 Armenia | 12%* | 10% – 14% | 2023 |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 30% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 16%* | 11% – 18% | 2021 · HS 2017 |
 Belize | 20% | 2023 | |
 Benin | 35% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 15% | 10% – 20% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 25% | 2023 | |
| Brazil | 20% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 35% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 9.5% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 12% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 35% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 60% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 25% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 13%* | 12% – 13% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 35% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 35% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 35% | 2023 | |
 Guinea-Bissau | 35% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 20% | 2023 | |
 India | 45% | 2023 | |
 Indonesia | 20% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 4% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 24% | 2023 | |
 Jordan | 15% | 2023 | |
 Kazakhstan | 10% | 2023 | |
| Kenya | 35% | 2023 | |
 Kiribati | 80% | 2023 · HS 2002 | |
| Kuwait | 5% | 2023 | |
 Kyrgyzstan | 16%* | 11% – 18% | 2021 · HS 2017 |
 Laos | 30% | 2023 · HS 2017 | |
 Lebanon | 20% | 2020 · HS 2017 | |
 Lesotho | 25% | 2023 | |
 Liberia | 35% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 13%* | 13% – 13% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 15% | 2023 | |
 Maldives | 15% | 2023 | |
 Mali | 35% | 2023 | |
 Mauritania | 35% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 27%* | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 20% | 2023 · HS 2017 | |
 Namibia | 25% | 2023 | |
 Nauru | 50% | 2021 · HS 2017 | |
 Nepal | 40% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 35% | 2023 | |
| Nigeria | 35% | 2023 | |
| North Macedonia | 22%* | 2023 | |
| Norway | 3.8%* | 2023 | |
 Oman | 5% | 2023 | |
| Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 4% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 20% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 16%* | 11% – 18% | 2021 · HS 2017 |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
| Saudi Arabia | 10% | 2023 | |
 Senegal | 35% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 35% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 2.5%* | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
| South Africa | 25% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 8% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 11%* | 11% – 11% | 2023 |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 35% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 23%* | 23% – 24% | 2023 |
 Tuvalu | 30% | 2017 · HS 2017 | |
| Uganda | 35% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 6% | 2023 | |
| United States | 4% | 2023 | |
 Uruguay | 20% | 2023 · HS 2017 | |
 Uzbekistan | 46%* | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 25% | 2023 | |
 Wallis & Futuna | 20% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25%* | 2023 | |
 Zimbabwe | 40% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 06221 Chewing-gum, whether/not sugar-coated, not containing cocoa
- End use (BEC Rev. 5)
- Consumption goods · BEC 113201
- CPC 2.1 product
- 23670 Sugar confectionery (including white chocolate), not containing cocoa; vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar
- ISIC Rev. 4 activity
- 1073 Manufacture of cocoa, chocolate and sugar confectionery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1704.10 | unchanged |
| 2012 | 1704.10 | unchanged |
| 2007 | 1704.10 | unchanged |
| 2002 | 1704.10 | unchanged |
| 1996 | 1704.10 | unchanged |
| 1992 | 1704.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 6
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N335833 U.S. CBP
The tariff classification of Gumballs from China
- 600016213 HMRC
Sugar-free flavoured Chewing Gum with sweeteners. Sweetened with artificial sweetening agents. This product does not contain sugar. Packaged in a small plastic drum
- 600009814 HMRC
A 29g roll of Tutti Frutti flavoured bubble gum intended to be chewed not swallowed. Comes in a convenient plastic dispenser that allows you to break off as much gum as required. Ingredients: Sugar, Gum base, Glucose syrup, Stabiliser (Glycerol), Wheat starch, Flavour, Emulsifier (SOYA lecithins),…
- 600009816 HMRC
35g of tutti fruiti flavoured chewing gum, intended to be chewed not swallowed, presented in a tube. Squeeze the tube to extract the gum. Ingredients include: Glucose syrup, Sugar, Gum base, Stabilisers (Glycerol, Sorbitol’s), Acid (Citric acid), WHEAT starch, Flavours, Thickener (Guar gum),…
- 600009815 HMRC
35g of raspberry flavoured chewing gum, intended to be chewed not swallowed, presented in a tube. Squeeze the tube to extract the gum. Ingredients include: Glucose syrup, Sugar, Gum base, Stabilisers (Glycerol, Sorbitol’s), Acid (Citric acid), WHEAT starch, Flavours, Thickener (Guar gum), Colour…
- 600008762 HMRC
The sugar free spearmint chewing gum includes 40 individual pieces of chewing gum. The product comes packaged in a plastic pot with a net weight of 56g. The manufacturing process incudes, grinding, sifting, dosing, preparation of raw gum, kneading, discharging, storage, heating, stirring,…
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 1704.10 covers 2 tariff lines and the duty is 6%.
In the EU Combined Nomenclature all 2 lines under subheading 1704.10 carry a specific or compound duty rather than a percentage.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 6%; 160 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £8.6m (down 16% on the year before), at an average of £5.77 per kg; United Kingdom supplied 16%, followed by China.
World trade in these goods reached US$1bn in 2024, down 10% on 2023.
China was the largest exporter with 12.1% of the total, ahead of Mexico.
Products classified here
Questions and answers
What is the HS code for chewing gum, whether or not sugar-coated?
Chewing gum, whether or not sugar-coated fall under HS subheading 1704.10, part of heading 1704, in section IV of the Harmonized System.
What is the import duty on chewing gum, whether or not sugar-coated in the UK?
Under the UK Global Tariff, imports under 1704.10 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on chewing gum, whether or not sugar-coated in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1704.10 from countries without a preferential agreement are charged at 6.2% to 6.3%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most chewing gum, whether or not sugar-coated?
China, with US$126m in 2024 (12.1% of world exports).
Which countries can export these goods to the UK duty-free?
160 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were United Kingdom (16%), China (12%) and Switzerland (11%), out of total imports of £8.6m.
Typical products
Everyday names, not part of the legal text.