Subheading · Section IV

1704.90: Sugar confectionery: other

1704.90

Official description Other

  • 8%–12%UK
  • 13.4%EU
  • 150%Türkiye
  • 0%–12.2%USA
  • US$16.6bnWorld trade in 2024

1704.90 is a six-digit subheading of heading 1704, sugar confectionery (including white chocolate), not containing cocoa, chapter 17.

In the UK Global Tariff, subheading 1704.90 covers 15 tariff lines and the duty is between 8% and 12%.

The EU Combined Nomenclature divides subheading 1704.90 into 10 tariff lines; the duty is 13.4%. 9 lines have a specific or compound duty.

In the Turkish Customs Tariff Schedule, subheading 1704.90 covers 17 tariff lines and the statutory rate is 150%.

The Harmonized Tariff Schedule of the United States divides subheading 1704.90 into 11 tariff lines; the duty is between 0% and 12.2% (average 8.7%). 1 of them is duty-free. 3 lines have a specific or compound duty.

World trade in these goods reached US$16.6bn in 2024, up 3.8% on 2023.

Germany was the largest exporter with 12.1% of the total, ahead of China.

The United States imported the most (US$3.2bn).

The United Kingdom ranked 15th among 193 exporters with US$252.3m; its largest buyer was Ireland.

The United Kingdom imported US$1.1bn, most of it from Germany.

Duty rates compared

UK 8% – 12% Third-country duty 15 tariff lines · average 8.3% EU 13.4% Third-country duty 10 tariff lines · 9× specific or compound duty Türkiye 150% Statutory rate (Law 474) 17 tariff lines USA Free – 12.2% General (MFN) 11 tariff lines · average 8.7% · 3× specific or compound duty

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.

UK Global Tariff

UK lines →
  1. 1704 90 00 00 Other
  2. 1704 90 10 00 Liquorice extract containing more than 10% by weight of sucrose but not containing other added substances 12%
  3. 1704 90 30 00 White chocolate 8%
  4. Other
  5. 1704 90 51 00 Pastes, including marzipan, in immediate packings of a net content of 1 kg or more 8%
  6. 1704 90 55 00 Throat pastilles and cough drops 8%
  7. 1704 90 61 00 Sugar-coated (panned) goods 8%
  8. Other
  9. 1704 90 65 00 Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery 8%
  10. 1704 90 71 00 Boiled sweets, whether or not filled 8%
  11. 1704 90 75 00 Toffees, caramels and similar sweets 8%
  12. Other
  13. 1704 90 81 00 Compressed tablets 8%
  14. 1704 90 99 00 Other 8%
  15. Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 8%
  16. 1704 90 99 11 Marshmallows, containing 45% or less by weight of sugar (including invert sugar expressed as sucrose) 8%
  17. 1704 90 99 12 Halva 8%
  18. 1704 90 99 19 Other 8%
  19. Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) 8%
  20. Halva and loukhum 8%
  21. 1704 90 99 92 Halva 8%
  22. 1704 90 99 93 Loukhum 8%
  23. 1704 90 99 99 Other 8%

EU Combined Nomenclature

EU lines →
  1. 1704 90 Other:
  2. 1704 90 10 Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances 13.4%—
  3. 1704 90 30 White chocolate 9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net—
  4. Other:
  5. 1704 90 51 Pastes, including marzipan, in immediate packings of a net content of 1 kg or more (9 + EA) MAX (18,7 + AD S/Z)—
  6. 1704 90 55 Throat pastilles and cough drops (9 + EA) MAX (18,7 + AD S/Z)—
  7. 1704 90 61 Sugar-coated (panned) goods (9 + EA) MAX (18,7 + AD S/Z)—
  8. Other:
  9. 1704 90 65 Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery (9 + EA) MAX (18,7 + AD S/Z)—
  10. 1704 90 71 Boiled sweets, whether or not filled (9 + EA) MAX (18,7 + AD S/Z)—
  11. 1704 90 75 Toffees, caramels and similar sweets (9 + EA) MAX (18,7 + AD S/Z)—
  12. Other:
  13. 1704 90 81 Compressed tablets (9 + EA) MAX (18,7 + AD S/Z)—
  14. 1704 90 99 Other (9 + EA) MAX (18,7 + AD S/Z)—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 1704.90 Diğerleri:
  2. 1704.90.10.00.00 Ağırlık itibariyle %10' dan fazla sakaroz içeren fakat diğer katı maddeleri içermeyen meyan kökü hülasaları 150%
  3. 1704.90.30.00.00 Beyaz çikolata 150%
  4. Diğerleri:
  5. 1704.90.51.00.00 Net muhtevası 1 kg. veya daha fazla ambalajlarda ezmeler (badem ezmesi dahil) 150%
  6. 1704.90.55.00.00 Boğaz pastilleri ve öksürük için şekerler 150%
  7. Drajeler
  8. 1704.90.61.00.11 Sadece fındık ihtiva edenler 150%
  9. 1704.90.61.00.19 Diğerleri 150%
  10. Diğerleri:
  11. 1704.90.65.00.00 Sakızlı ve jöleli şekercilik mamulleri (şekercilik mamulü haline getirilmiş meyva ezmeleri dahil) 150%
  12. 1704.90.71.00.00 Kaynatılmış tatlılar (doldurulmuş olsun olmasın) 150%
  13. 1704.90.75.00.00 Karameller ve benzeri tatlılar 150%
  14. Diğerleri:
  15. 1704.90.81.00.00 Basınçla elde edilen tabletler 150%
  16. Diğerleri :
  17. Helva
  18. 1704.90.99.10.11 Tahin helvası 150%
  19. 1704.90.99.10.19 Diğer helvalar 150%
  20. 1704.90.99.20.00 Sade lokum 150%
  21. 1704.90.99.30.00 Kaymaklı lokum 150%
  22. Diğerleri
  23. 1704.90.99.90.11 Fondan 150%
  24. 1704.90.99.90.12 Diğer lokumlar 150%
  25. 1704.90.99.90.19 Diğerleri 150%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 1704.90 Other:
  2. Confections or sweetmeats ready for consumption:
  3. 1704.90.10.00 Candied nuts 4.5%kg
  4. Other:
  5. 1704.90.25.00 Cough drops Freekg
  6. 1704.90.35 Other 5.6%
  7. Put up for retail sale:
  8. 1704.90.35.20 Containing peanuts, peanut butter or peanut paste kg
  9. 1704.90.35.50 Other kg
  10. 1704.90.35.90 Other kg
  11. Other:
  12. 1704.90.52.00 Described in general note 15 of the tariff schedule and entered pursuant to its provisions 12.2%kg
  13. Other:
  14. Dairy products described in additional U.S. note 1 to chapter 4:
  15. 1704.90.54.00 Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions 12.2%kg, kg cmsc
  16. 1704.90.58.00 Other 40¢/kg +10.4%kg, kg cmsc
  17. Other:
  18. Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17:
  19. 1704.90.64.00 Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions 12.2%kg
  20. 1704.90.68.00 Other 40¢/kg + 10.4%kg
  21. Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17:
  22. 1704.90.74.00 Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions 12.2%kg
  23. 1704.90.78.00 Other 40¢/kg + 10.4%kg
  24. 1704.90.90.00 Other 10.4%kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

1704.90 · US$16.6bn

Trade value (US$) no reported trade < US$1.1mUS$1.1m+US$37m+US$222.2m+> US$906.1m

Exports: 193
  1. Germany: US$2bn
  2. China: US$1.5bn
  3. Mexico: US$1.3bn
  4. Belgium: US$1.1bn
  5. Spain: US$941.8m
  6. Netherlands: US$906.1m
  7. Türkiye: US$850.8m
  8. United States: US$741.2m
  9. Poland: US$652.6m
  10. Canada: US$571.6m
  11. Italy: US$373.5m
  12. Czechia: US$327.3m
  13. France: US$312.5m
  14. Colombia: US$276.8m
  15. United Kingdom: US$252.3m
  16. Switzerland: US$247m
  17. Thailand: US$245.2m
  18. Ukraine: US$225.6m
  19. Denmark: US$222.2m
  20. India: US$214.4m
  21. Brazil: US$201.3m
  22. Ireland: US$200.6m
  23. Sweden: US$194.5m
  24. Indonesia: US$193m
  25. Hungary: US$160m
  26. Austria: US$154.3m
  27. Russia: US$147.4m
  28. Slovakia: US$147.1m
  29. Japan: US$133.4m
  30. Vietnam: US$122.4m
  31. Malaysia: US$102.3m
  32. Guatemala: US$94.7m
  33. South Africa: US$89.1m
  34. South Korea: US$77.5m
  35. Australia: US$72.8m
  36. Taiwan: US$71.7m
  37. Argentina: US$71.5m
  38. Greece: US$70.6m
  39. Egypt: US$62.3m
  40. Finland: US$61m
  41. Pakistan: US$59.2m
  42. El Salvador: US$51.9m
  43. Lithuania: US$42.8m
  44. New Zealand: US$38.8m
  45. Saudi Arabia: US$38.6m
  46. Ecuador: US$37m
  47. Singapore: US$36.2m
  48. Bulgaria: US$34.6m
  49. Kazakhstan: US$33.9m
  50. Morocco: US$29.3m
  51. Costa Rica: US$29.3m
  52. Zambia: US$29.1m
  53. Philippines: US$26.1m
  54. Romania: US$22.8m
  55. Hong Kong SAR China: US$22.6m
  56. Luxembourg: US$22m
  57. Kenya: US$20.4m
  58. United Arab Emirates: US$20m
  59. Jordan: US$18.6m
  60. Latvia: US$17m

Top exporters

RankCountryValueShare
1 Germany US$2bn 12.1%
2 China US$1.5bn 9.1%
3 Mexico US$1.3bn 8%
4 Belgium US$1.1bn 6.5%
5 Spain US$941.8m 5.7%
6 Netherlands US$906.1m 5.5%
7 Türkiye US$850.8m 5.1%
8 United States US$741.2m 4.5%
9 Poland US$652.6m 3.9%
10 Canada US$571.6m 3.5%

Top importers

RankCountryValueShare
1 United States US$3.2bn 19.3%
2 United Kingdom US$1.1bn 6.5%
3 Germany US$1.1bn 6.5%
4 Netherlands US$722.1m 4.4%
5 France US$648.9m 3.9%
6 Canada US$639.5m 3.9%
7 Poland US$428.6m 2.6%
8 Belgium US$403.3m 2.4%
9 Sweden US$389.5m 2.4%
10 South Korea US$298m 1.8%

Legal notes

Additional notes

1. For the purposes of subheadings 17011210, 17011290, 17011310, 17011390, 17011410 and 17011490, ‘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.

2. The duty applicable to raw sugar of subheadings 17011210, 17011310 and 17011410 whose yield established according to part B(III) of Annex III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) differs from 92 % is fixed in the following manner:

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 17019910, ‘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.

4. For products of subheadings 17022010, 17026095 and 17029071, the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:

S + 0,95 x (F + G) + M

where:

“S” is the sucrose content determined by the HPLC method;

“F” is the fructose content determined by the HPLC method;

“G” is the glucose content determined by the HPLC method;

“M” is the maltose content determined by the HPLC method.

For products of subheadings 17026080, 17029080 and 17029095, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014). For products of subheadings 17026080 and 17029080, the conversion of the results into sucrose equivalent is to be obtained by multiplying the degrees Brix by the coefficient 0,95.

5. For the purposes of subheadings 17023010, 17024010, 17026010 and 17029030, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

For products of those subheadings, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Implementing Regulation (EU) No 974/2014).

6. ‘Inulin syrup’ means:

  1. (a) for the purposes of subheading 17026080, 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;

  2. (b) for the purposes of subheading 17029080, 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.

The quantity of ‘fructose in free form or as sucrose’ shall be determined using the formula F + 0,5 S/0,95 calculated on the dry matter, where “F” is the fructose content and “S” is the sucrose content, as determined by the High Performance Liquid Chromatography method.

7. When imported in the form of an assortment, goods of subheading 170490 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.

8. Throughout the nomenclature, mixtures of sugar with small amounts of other substances are classified in Chapter 17, unless they have the character of a preparation classified elsewhere.

Products classified here

Questions and answers

What is the HS code for sugar confectionery: other?

Sugar confectionery: other fall under HS subheading 1704.90, part of heading 1704, in section IV of the Harmonized System.

What is the import duty on sugar confectionery: other in the UK?

Under the UK Global Tariff, imports under 1704.90 from countries without a preferential agreement are charged at 8% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on sugar confectionery: other in the EU?

Under the EU Combined Nomenclature, imports under 1704.90 from countries without a preferential agreement are charged at 13.4%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most sugar confectionery: other?

Germany, with US$2bn in 2024 (12.1% of world exports).