Getting the HS code for sugar right sounds like a small job for your clearing agent. It isn’t. The wrong code can mean the wrong duty, a quota you didn’t know about, a held container and a fine. We’re DThai Company Limited, and we export Thai refined white sugar, ICUMSA 45, brown sugar, powdered sugar, demerara, muscovado and coconut sugar to buyers worldwide. Every one of those products goes on our invoices under a tariff code, and we’ve had plenty of conversations with customs brokers about which one fits. This guide explains how the HS code for sugar works, lists the codes for each type of sugar we sell, and shows how to avoid the most common classification mistakes.
Table of Contents
What Is an HS Code?
HS stands for the Harmonized Commodity Description and Coding System, run by the World Customs Organization. More than 200 countries and economies use it to classify goods for customs. The first six digits are the same worldwide. Each country then adds its own digits, usually two to four more, for its own duty rates and statistics. The Harmonized System article on Wikipedia gives the background if you need it.
So when someone asks for the HS code for sugar, the honest answer has two parts. There’s a six-digit international code that we can tell you with confidence, and then there are national digits that your own customs tariff decides.
Chapter 17: Where the HS Code for Sugar Lives
Sugar sits in Chapter 17 of the Harmonized System, “Sugars and sugar confectionery.” The chapter has four headings.
| Heading | What it covers |
|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form |
| 1702 | Other sugars, including lactose, maltose, glucose and fructose, sugar syrups, artificial honey and caramel |
| 1703 | Molasses from the extraction or refining of sugar |
| 1704 | Sugar confectionery not containing cocoa |
When most buyers ask for the HS code for sugar, they mean heading 1701, because that’s where ordinary white, raw and brown cane or beet sugar sits. Other sweeteners like coconut sugar and invert syrup fall under 1702.
HS Code 1701 in Detail
Heading 1701 splits into raw sugar and “other” sugar, and the split depends on how pure the sugar is.
| HS code | Description | Typical products |
|---|---|---|
| 1701.12 | Raw beet sugar, without added flavoring or coloring | Raw beet sugar for refining |
| 1701.13 | Cane sugar specified in Subheading Note 2 | Non-centrifugal cane sugar such as jaggery, panela and traditional muscovado |
| 1701.14 | Other raw cane sugar | VHP, raw cane sugar, many demerara and turbinado sugars |
| 1701.91 | Other, containing added flavoring or coloring | Flavored sugars, some colored or molasses-added brown sugars |
| 1701.99 | Other | Refined white sugar, ICUMSA 45, granulated sugar, caster and powdered sugar |
Two notes in Chapter 17 decide where a sugar goes.
- Subheading Note 1 defines raw sugar as sugar whose sucrose content, by polarimeter, is less than 99.5° on a dry basis. Sugar at 99.5° or above is not raw sugar and goes under 1701.91 or 1701.99.
- Subheading Note 2 covers cane sugar made without centrifugation, with sucrose between 69° and 93°, containing natural fine microcrystals. That’s 1701.13.
That polarization test is the key to the HS code for sugar. Refined white sugar, like our ICUMSA 45 at 99.8° polarization, can’t be raw sugar, so it goes under 1701.99.
HS Code for Sugar by Product
Here’s how the HS code for sugar usually works out for each product we sell. The six-digit codes below are the international ones. Your national tariff may split them further.
| Product | Usual HS code | Why |
|---|---|---|
| ICUMSA 45 refined sugar | 1701.99 | Refined, polarization 99.8° min, no added flavor or color |
| White granulated sugar | 1701.99 | Refined white cane sugar |
| ICUMSA 100 to 150 plantation white | 1701.99 | Polarization usually above 99.5° |
| Powdered (icing) sugar | 1701.99 | Ground refined sugar; check if it contains starch or other additives |
| VHP raw sugar | 1701.14 | Raw cane sugar below 99.5° |
| Demerara sugar | 1701.14 (often) | Partly refined raw cane sugar, check polarization |
| Muscovado sugar | 1701.13 or 1701.14 | Depends on whether it was centrifuged |
| Soft brown sugar | 1701.99 or 1701.91 | Depends on how your customs treats molasses added back to white sugar |
| Coconut sugar | 1702.90 | Not cane or beet sugar |
| Invert sugar syrup | 1702.90 | A sugar syrup, not solid sucrose |
| Cane molasses | 1703.10 | Molasses heading |
Brown sugar causes the most arguments. Some customs authorities treat white sugar coated with molasses as “added coloring” and put it under 1701.91. Others treat it as 1701.99, and raw-type brown sugars can land under 1701.14. Before your first shipment, ask your broker to confirm the HS code for sugar of each brown grade, or apply for a binding ruling.
National Codes: What Comes After the Six Digits
The HS code for sugar on your import declaration will usually be eight or ten digits long. Here’s how some of the main systems handle it.
Thailand
Thailand uses the ASEAN Harmonized Tariff Nomenclature (AHTN), with eight digits. Our export invoices show the Thai eight-digit code under 1701.99 for refined sugar. Your importing country may use a different eight-digit split, even within ASEAN, so don’t simply copy our code onto your declaration.
European Union
The EU uses the eight-digit Combined Nomenclature, with ten-digit TARIC codes on top. White sugar is usually declared under CN 1701 99 10, and raw cane sugar for refining under 1701 14 10. The EU also runs tariff-rate quotas for sugar, so the code decides whether you pay the full duty or a quota rate.
United States
The US uses the ten-digit Harmonized Tariff Schedule. Sugar lines are split by whether they fall inside or outside the tariff-rate quota, and the duty difference is large. Any importer of sugar into the US needs a broker who knows the quota rules well.
Gulf, Africa and Asia
Most Gulf states use the GCC common tariff, and many African countries use regional tariffs, such as the ECOWAS common external tariff or the East African Community tariff. They all start from the same six-digit HS code for sugar and add their own national digits. Duties on refined sugar are often higher than on raw sugar, to protect local refineries.
Why the HS Code for Sugar Matters So Much
Getting the HS code for sugar wrong costs money in several ways.
- Duty. Refined and raw sugar often carry very different duty rates. Using the wrong HS code for sugar can underpay duty, which leads to penalties, or overpay it, which nobody refunds quickly.
- Quotas and licenses. Many countries need an import license or quota allocation for sugar, tied to the code.
- Free trade agreements. Preferential duty under a trade agreement applies to specific codes and needs a matching certificate of origin.
- Statistics and anti-dumping. Some countries apply extra duties to sugar from certain origins, again by code.
- Delays. A code that doesn’t match the product description or the lab report gets a container pulled for inspection.
Who Is Responsible for the HS Code?
Under most customs laws, the importer of record is legally responsible for the code on the import declaration, not the exporter. That surprises a lot of first-time buyers. Your broker files the declaration, but if the HS code for sugar is wrong, the penalty usually lands on you.
That doesn’t mean the exporter has no role. We put the code on our invoice and certificate of origin, and those documents have to agree with your declaration. In practice, the best results come when the exporter, the broker and the importer agree the HS code for sugar before the contract is signed. We share our spec sheets with your broker for exactly that reason, and if a code is genuinely unclear, we’ll support your request for a binding ruling with lab data from the mill.
Worked Examples
Here are three typical shipments and how the HS code for sugar plays out in each. They’re simplified, but they show the thinking.
A distributor in the Gulf buying ICUMSA 45
A trader in the UAE orders five containers of ICUMSA 45 in 50kg bags. Polarization is 99.8°, color is 45 IU, nothing is added. The six-digit HS code for sugar is 1701.99. The importer’s broker adds the GCC national digits, and the invoice, packing list and certificate of origin all show 1701.99. Clearance is routine.
A European bakery buying demerara
A bakery group in the EU orders demerara for a premium biscuit line. The lab report shows polarization of about 98°, which is below 99.5°, so it’s raw cane sugar under 1701.14. The EU then splits raw cane sugar by whether it’s for refining or not. Since this sugar goes straight into food, the broker uses the “other” line, not the “for refining” line, and checks the quota position before the ship arrives.
An East African wholesaler buying soft brown sugar
A wholesaler in Kenya orders light brown sugar made by adding cane molasses to refined white sugar. Here the HS code for sugar depends on how the local customs treats added molasses. The broker asks customs for guidance before the first shipment. Customs confirms 1701.99, and that code is used on every later order. The early question saved weeks of argument at the port.
Sugar Inside Other Products
The HS code for sugar covers sugar sold as sugar. Once sugar becomes part of something else, it usually moves to a different chapter.
- Sweets, toffees and chewing gum without cocoa go under heading 1704.
- Chocolate and other foods with cocoa go under Chapter 18.
- Sugar mixed with other ingredients into a food preparation, such as a beverage premix, often goes under heading 2106.
- Flavored syrups for drinks are often classified outside Chapter 17 too.
If you import a sugar blend, don’t assume the HS code for sugar still applies. Check the full recipe with your broker, because a few percent of another ingredient can move the product into a different heading with a very different duty.
Trade Agreements and Certificates of Origin
Thai sugar can qualify for lower duty in many countries if the HS code for sugar and the certificate of origin are both right. Thailand belongs to ASEAN and has trade agreements with China, Japan, Korea, India, Australia, New Zealand and others. Under these deals, the importer presents a certificate of origin, such as Form D for ASEAN or Form E for China, and pays a lower rate or none.
The certificate of origin must show the same six-digit HS code for sugar as the invoice. If they don’t match, customs can deny the preferential rate. We issue the right form for your country with every shipment. Our bulk sugar import documentation guide explains every certificate in detail.
How to Confirm the Right HS Code for Sugar
- Start with the product specification. Polarization, color, moisture and any additives decide the code. Our spec sheets list all of them.
- Read the Chapter 17 notes. They are short and they settle most cases.
- Check your national tariff for the extra digits and the duty rate.
- Talk to your customs broker before the ship sails, not after it arrives.
- For unusual products, like flavored or blended sugars, ask your customs authority for a binding tariff ruling. It protects you if an officer disagrees later.
- Keep the HS code for sugar the same on the invoice, packing list, certificate of origin and import declaration.
Common Mistakes With the HS Code for Sugar
- Using a raw sugar code for refined sugar. If polarization is 99.5° or above, it isn’t raw sugar.
- Putting coconut or palm sugar under 1701. They aren’t cane or beet sugar, so they go under 1702.
- Assuming all brown sugar is 1701.14. Many soft brown sugars are refined white sugar with molasses added back.
- Copying the exporter’s national code. Thai eight-digit codes aren’t your country’s eight-digit codes.
- Forgetting additives. Powdered sugar with starch or sugar with flavor can change the code.
- Mismatched documents. The HS code for sugar on the certificate of origin must match the invoice.
Specifications That Support the HS Code
Customs officers sometimes test sugar to check the code. Our ICUMSA 45 refined white sugar ships with a certificate of analysis showing the figures that place it under 1701.99.
| Parameter | ICUMSA 45 refined white sugar |
|---|---|
| Color | 45 IU max |
| Polarization | 99.8° min |
| Moisture | 0.04% max |
| Ash | 0.04% max |
| Sulphur dioxide | 20 mg/kg max |
| Solubility | 100%, dry and free flowing |
| Granulation | Fine to medium |
| Origin | Thailand, cane |
| Packing | 50kg PP bags with liner, 25kg bags, 1kg retail packs, 1,000kg jumbo bags |
For the meaning of each ICUMSA grade, see our ICUMSA sugar grades guide. If you’re deciding between raw and refined, our post on VHP sugar vs ICUMSA 45 covers both, including the HS code for sugar of each.
The HS Code on Bills of Lading and Bags
Customs isn’t the only place the code shows up. Shipping lines now ask for an HS code on the booking and the bill of lading, and many destination ports use it for advance cargo screening. If the HS code for sugar on the bill of lading doesn’t match the invoice, the port’s system can flag the container before it’s even unloaded.
We use the same six-digit code on the booking, the bill of lading, the invoice and the certificate of origin. When a buyer’s broker asks for a longer national code on the bill of lading, we add it, provided it matches the product.
Bag marking matters too. Some countries want the product name, net weight, origin, production date, lot number and importer details printed on every bag. A few ask for the tariff code on the outer packing. We print whatever your market asks for, in the languages it needs.
When Rules Change
The Harmonized System is revised every five years or so, and countries change national digits and duty rates more often than that. Sugar tariffs in particular move with local crops and politics. A code that cleared last year may need checking this year.
That’s why we confirm the HS code for sugar for each destination at the start of every new contract, and again if a customer tells us their tariff has changed. It’s a five-minute check that can save a lot of money.
Sugar Grades and the Price of Getting It Right
The code also affects how you compare offers. A supplier quoting a cheap “white sugar” that turns out to be below 99.5° polarization is really selling raw sugar, with a different HS code for sugar and maybe a different duty. Always compare quotes against the specification and the code, not just the product name. That habit alone protects buyers from a lot of bad deals.
The Sugar We Sell
We supply the full range of Thai cane sugars, each with a spec sheet, a certificate of analysis and the right HS code on every document.
- ICUMSA 45 refined white sugar
- ICUMSA 100 to 150 plantation white sugar
- White granulated sugar for retail and bakery
- Powdered sugar
- Light and dark brown sugar, see our brown sugar bulk supplier guide
- Demerara and muscovado, see our muscovado sugar supplier guide
- Coconut sugar
- Invert sugar syrup, see our invert sugar syrup supplier guide
If price is your next question, our guide to the refined sugar price per ton explains how sugar is priced and what moves it. You can browse every grade on our sugar for sale page.
Documents We Send With Every Shipment
- Commercial invoice showing the HS code for sugar
- Packing list
- Bill of lading
- Certificate of origin, general or preferential (Form D, Form E and others)
- Certificate of analysis
- SGS or other inspection certificate for quality, quantity and packing
- Phytosanitary or health certificate where required
- Fumigation certificate where required
- Halal certificate on request
We check the codes against your country’s rules before loading. If your broker wants a different national code on the paperwork, tell us before shipment and we’ll match it where the product description allows. Shipping routes and transit times are on our worldwide shipping page.
The HS Code for Sugar and Other Products
If you import more than sugar, the same logic applies to rice and oil. Rice sits under heading 1006, which we explain in our post on the HS code for jasmine rice. Sunflower oil sits under 1512. Many of our customers combine sugar with rice or sunflower oil in one container, and we make sure every product line on the invoice has its own correct code.
Frequently Asked Questions
What is the HS code for sugar?
For ordinary refined white sugar, it’s 1701.99. Raw cane sugar is 1701.14, raw beet sugar is 1701.12, and non-centrifugal cane sugar is 1701.13. Your country adds its own digits after these six.
What is the HS code for ICUMSA 45 sugar?
1701.99, because its polarization is 99.8° or more and it has no added flavor or color.
What is the HS code for brown sugar?
It depends. Raw-type brown sugar is usually 1701.14. Soft brown sugar made by adding molasses to white sugar may be 1701.99 or 1701.91 depending on your customs authority.
What is the HS code for coconut sugar?
Usually 1702.90, because it isn’t cane or beet sugar.
What is the HS code for sugar syrup?
Most sugar syrups, including invert syrup, fall under 1702.90.
Is the HS code for sugar the same in every country?
The first six digits are the same everywhere. The digits after that, and the duty rates, are set by each country.
Do you put the HS code on your documents?
Yes. Every invoice, packing list and certificate of origin we issue shows the HS code for sugar for each product, checked against your country’s rules.
The right HS code for sugar saves you duty, delays and arguments at the port. We get it right on our side, and we’re happy to talk it through with your broker before anything ships. Contact us with your sugar grade, packing and destination port, and we’ll send a quote, a spec sheet and the codes we’ll use.