• AD - Andorra
  • AE - United Arab Emirates
  • AF - Afghanistan
  • AG - Antigua and Barbuda
  • AI - Anguilla
  • AL - Albania
  • AM - Armenia
  • AO - Angola
  • AQ - Antarctica
  • AR - Argentina
  • AS - American Samoa
  • AT - Austria
  • AU - Australia
  • AW - Aruba
  • AZ - Azerbaijan
  • BA - Bosnia and Herzegovina
  • BB - Barbados
  • BD - Bangladesh
  • BE - Belgium
  • BF - Burkina Faso
  • BG - Bulgaria
  • BH - Bahrain
  • BI - Burundi
  • BJ - Benin
  • BL - Saint Barthélemy
  • BM - Bermuda
  • BN - Brunei
  • BO - Bolivia
  • BQ - Bonaire, Sint Eustatius and Saba
  • BR - Brazil
  • BS - Bahamas
  • BT - Bhutan
  • BV - Bouvet Island
  • BW - Botswana
  • BY - Belarus
  • BZ - Belize
  • CA - Canada
  • CC - Cocos Islands (or Keeling Islands)
  • CD - Congo, Democratic Republic of
  • CF - Central African Republic
  • CG - Congo
  • CH - Switzerland
  • CI - Ivory Coast
  • CK - Cook Islands
  • CL - Chile
  • CM - Cameroon
  • CN - China
  • CO - Colombia
  • CR - Costa Rica
  • CU - Cuba
  • CV - Cabo Verde
  • CW - Curaçao
  • CX - Christmas Island
  • CY - Cyprus
  • CZ - Czechia
  • DE - Germany
  • DJ - Djibouti
  • DK - Denmark
  • DM - Dominica
  • DO - Dominican Republic
  • DZ - Algeria
  • EC - Ecuador
  • EE - Estonia
  • EG - Egypt
  • EH - Western Sahara
  • ER - Eritrea
  • ES - Spain (excluding XC XL)
  • ET - Ethiopia
  • EU - European Union
  • FI - Finland
  • FJ - Fiji
  • FK - Falkland Islands
  • FM - Micronesia, Federated States of
  • FO - Faroe Islands
  • FR - France
  • GA - Gabon
  • GB - United Kingdom
  • GD - Grenada
  • GE - Georgia
  • GH - Ghana
  • GI - Gibraltar
  • GL - Greenland
  • GM - Gambia
  • GN - Guinea
  • GQ - Equatorial Guinea
  • GR - Greece
  • GS - South Georgia and South Sandwich Islands
  • GT - Guatemala
  • GU - Guam
  • GW - Guinea-Bissau
  • GY - Guyana
  • HK - Hong Kong
  • HM - Heard Island and McDonald Islands
  • HN - Honduras
  • HR - Croatia
  • HT - Haiti
  • HU - Hungary
  • ID - Indonesia
  • IE - Ireland
  • IL - Israel
  • IN - India
  • IO - British Indian Ocean Territory
  • IQ - Iraq
  • IR - Iran, Islamic Republic of
  • IS - Iceland
  • IT - Italy
  • JM - Jamaica
  • JO - Jordan
  • JP - Japan
  • KE - Kenya
  • KG - Kyrgyzstan
  • KH - Cambodia
  • KI - Kiribati
  • KM - Comoros (excluding Mayotte)
  • KN - St Kitts and Nevis
  • KP - North Korea (Democratic People’s Republic of Korea)
  • KR - Korea, Republic of (South Korea)
  • KW - Kuwait
  • KY - Cayman Islands
  • KZ - Kazakhstan
  • LA - Laos
  • LB - Lebanon
  • LC - St Lucia
  • LI - Liechtenstein
  • LK - Sri Lanka
  • LR - Liberia
  • LS - Lesotho
  • LT - Lithuania
  • LU - Luxembourg
  • LV - Latvia
  • LY - Libya
  • MA - Morocco
  • MD - Moldova, Republic of
  • ME - Montenegro
  • MG - Madagascar
  • MH - Marshall Islands, Republic of
  • MK - North Macedonia
  • ML - Mali
  • MM - Myanmar
  • MN - Mongolia
  • MO - Macao
  • MP - Northern Mariana Islands
  • MR - Mauritania
  • MS - Montserrat
  • MT - Malta
  • MU - Mauritius
  • MV - Maldives
  • MW - Malawi
  • MX - Mexico
  • MY - Malaysia
  • MZ - Mozambique
  • NA - Namibia
  • NC - New Caledonia and dependencies
  • NE - Niger
  • NF - Norfolk Island
  • NG - Nigeria
  • NI - Nicaragua
  • NL - Netherlands
  • NO - Norway
  • NP - Nepal
  • NR - Nauru
  • NU - Niue
  • NZ - New Zealand
  • OM - Oman
  • PA - Panama
  • PE - Peru
  • PF - French Polynesia
  • PG - Papua New Guinea
  • PH - Philippines
  • PK - Pakistan
  • PL - Poland
  • PM - St Pierre and Miquelon
  • PN - Pitcairn
  • PS - Occupied palestinian Territory
  • PT - Portugal
  • PW - Palau
  • PY - Paraguay
  • QA - Qatar
  • QP - High seas (Maritime domain outside of territorial waters)
  • QQ - Stores and provisions
  • QR - Stores and provisions within the framework of intra-EU trade
  • QS - Stores and provisions within the framework of trade with Third Countries
  • QU - Countries and territories not specified
  • QV - Countries and territories not specified within the framework of intra-EU trade
  • QW - Countries and territories not specified within the framework of trade with third countries
  • QX - Countries and territories not specified for commercial or military reasons
  • QY - Countries and territories not specified for commercial or military reasons in the framework of intra-EU trade
  • QZ - Countries and territories not specified for commercial or military reasons in the framework of trade with third countries
  • RO - Romania
  • RU - Russian Federation
  • RW - Rwanda
  • SA - Saudi Arabia
  • SB - Solomon Islands
  • SC - Seychelles and dependencies
  • SD - Sudan
  • SE - Sweden
  • SG - Singapore
  • SH - Saint Helena, Ascension and Tristan da Cunha
  • SI - Slovenia
  • SK - Slovakia
  • SL - Sierra Leone
  • SM - San Marino
  • SN - Senegal
  • SO - Somalia
  • SR - Suriname
  • SS - South Sudan
  • ST - Sao Tome and Principe
  • SV - El Salvador
  • SX - Sint Maarten (Dutch part)
  • SY - Syria
  • SZ - Eswatini
  • TC - Turks and Caicos Islands
  • TD - Chad
  • TF - French Southern Territories
  • TG - Togo
  • TH - Thailand
  • TJ - Tajikistan
  • TK - Tokelau
  • TL - Timor-Leste
  • TM - Turkmenistan
  • TN - Tunisia
  • TO - Tonga
  • TR - Türkiye
  • TT - Trinidad and Tobago
  • TV - Tuvalu
  • TW - Taiwan
  • TZ - Tanzania, United Republic of
  • UA - Ukraine
  • UG - Uganda
  • UM - United States Minor Outlying Islands
  • US - United States
  • UY - Uruguay
  • UZ - Uzbekistan
  • VA - Vatican City State
  • VC - St Vincent and the Grenadines
  • VE - Venezuela
  • VG - Virgin Islands, British
  • VI - Virgin Islands, United States
  • VN - Viet Nam
  • VU - Vanuatu
  • WF - Wallis and Futuna
  • WS - Samoa
  • XC - Ceuta
  • XI - United Kingdom (Northern Ireland)
  • XK - Kosovo
  • XL - Melilla
  • XS - Serbia
  • XU - United Kingdom (excluding Northern Ireland)
  • YE - Yemen
  • ZA - South Africa
  • ZM - Zambia
  • ZW - Zimbabwe
2022/1998
IV
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
17
SUGARS AND SUGAR CONFECTIONERY
1701
Cane or beet sugar and chemically pure sucrose, in solid form
·
Raw sugar not containing added flavouring or colouring matter
1701 12
·
·
Beet sugar
1701 12 10 00
·
·
·
For refining
1701 12 90 00
·
·
·
Other
1701 13
·
·
Cane sugar specified in subheading note|2|to this chapter
1701 13 10 00
·
·
·
For refining
1701 13 90 00
·
·
·
Other
1701 14
·
·
Other cane sugar
1701 14 10 00
·
·
·
For refining
1701 14 90 00
·
·
·
Other
·
Other
1701 91 00 00
·
·
Containing added flavouring or colouring matter
1701 99
·
·
Other
1701 99 10 00
·
·
·
White sugar
1701 99 90 00
·
·
·
Other
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
·
Lactose and lactose syrup
1702 11 00 00
·
·
Containing by weight 99|% or more lactose, expressed as anhydrous lactose, calculated on the dry matter
1702 19 00 00
·
·
Other
1702 20
·
Maple sugar and maple syrup
1702 20 10
·
·
Maple sugar in solid form, containing added flavouring or colouring matter
1702 20 10 10
·
·
·
For animal feeding
1702 20 10 90
·
·
·
Other
1702 20 90
·
·
Other
1702 20 90 10
·
·
·
For animal feeding
1702 20 90 90
·
·
·
Other
1702 30
·
Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20|% by weight of fructose
1702 30 10 00
·
·
Isoglucose
·
·
Other
1702 30 50
·
·
·
In the form of white crystalline powder, whether or not agglomerated
1702 30 50 10
·
·
·
·
Containing in the dry state, 99|% or more by weight of glucose
1702 30 50 90
·
·
·
·
Other
1702 30 90
·
·
·
Other
1702 30 90 10
·
·
·
·
Containing in the dry state, 99|% or more by weight of glucose
1702 30 90 90
·
·
·
·
Other
1702 40
·
Glucose and glucose syrup, containing in the dry state at least 20|% but less than 50|% by weight of fructose, excluding invert sugar
1702 40 10 00
·
·
Isoglucose
1702 40 90 00
·
·
Other
1702 50 00 00
·
Chemically pure fructose
1702 60
·
Other fructose and fructose syrup, containing in the dry state more than 50|% by weight of fructose, excluding invert sugar
1702 60 10 00
·
·
Isoglucose
1702 60 80 00
·
·
Inulin syrup
1702 60 95 00
·
·
Other
1702 90
·
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50|% by weight of fructose
1702 90 10
·
·
Chemically pure maltose
1702 90 10 10
·
·
·
For feeding purpose
1702 90 10 90
·
·
·
Other
1702 90 30 00
·
·
Isoglucose
1702 90 50 00
·
·
Maltodextrine and maltodextrine syrup
·
·
Caramel
1702 90 71 00
·
·
·
Containing 50|% or more by weight of sucrose in the dry matter
·
·
·
Other
1702 90 75 00
·
·
·
·
In the form of powder, whether or not agglomerated
1702 90 79 00
·
·
·
·
Other
1702 90 80 00
·
·
Inulin syrup
1702 90 95 00
·
·
Other
1703
Molasses resulting from the extraction or refining of sugar
1703 10 00 00
·
Cane molasses
1703 90 00 00
·
Other
1704
Sugar confectionery (including white chocolate), not containing cocoa
1704 10
·
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)
1704 10 90 00
·
·
Containing 60|% or more by weight of sucrose (including invert sugar expressed as sucrose)
1704 90
·
Other
1704 90 10 00
·
·
Liquorice extract containing more than 10|% by weight of sucrose but not containing other added substances
1704 90 30 00
·
·
White chocolate
·
·
Other
1704 90 51 00
·
·
·
Pastes, including marzipan, in immediate packings of a net content of 1|kg or more
1704 90 55 00
·
·
·
Throat pastilles and cough drops
1704 90 61 00
·
·
·
Sugar-coated (panned) goods
·
·
·
Other
1704 90 65 00
·
·
·
·
Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery
1704 90 71 00
·
·
·
·
Boiled sweets, whether or not filled
1704 90 75 00
·
·
·
·
Toffees, caramels and similar sweets
·
·
·
·
Other
1704 90 81 00
·
·
·
·
·
Compressed tablets
1704 90 99
·
·
·
·
·
Other
·
·
·
·
·
·
Containing less than 70|% by weight of sucrose (including invert sugar expressed as sucrose)
1704 90 99 11
·
·
·
·
·
·
·
Marshmallows, containing 45 % or less by weight of sugar (including invert sugar expressed as sucrose)
1704 90 99 12
·
·
·
·
·
·
·
Halva
1704 90 99 19
·
·
·
·
·
·
·
Other
·
·
·
·
·
·
Containing|70|% or more by weight of sucrose (including invert sugar expressed as sucrose)
·
·
·
·
·
·
·
Halva and Loukhum
1704 90 99 92
·
·
·
·
·
·
·
·
Halva
1704 90 99 93
·
·
·
·
·
·
·
·
Loukhum
1704 90 99 99
·
·
·
·
·
·
·
Other
1702 60 95 00 DTV BTI SDU

IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

  • SUGARS AND SUGAR CONFECTIONERY

  • ·

    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

  • · ·

    Other fructose and fructose syrup, containing in the dry state more than 50|% by weight of fructose, excluding invert sugar

  • · · ·

    Other

Start date
Footnotes
TN701
Applicable duty
Third country duty (103)
100 150
0.400 EUR/hectokilogram/per 1% gewicht van sucrose
ERGA OMNES (1011)
R
Customs Union Duty (106)
400
Tariff preference (142)
200 300
0.000%
Andorra (AD)
R
Certificate of origin
N954N864U162
0.000%
CARIFORUM (1033)
R
Certificate of origin
N954N864U162
Exclusions
Haiti (HT)
0.000%
Cameroon (CM)
R
Certificate of origin
N954N864U162
0.000%
Canada (CA)
R
Certificate of origin
N864U162
0.000%
EU-Canada agreement: re-imported goods (1006)
CD727
R
Condition B
U088
0.000%
Eastern and Southern Africa States (1034)
R
Certificate of origin
N954N864U162
0.000%
Fiji (FJ)
R
Certificate of origin
N954N864U162
0.000%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
R
Certificate of origin
U161U164U165U166
0.000%
Georgia (GE)
R
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
Ghana (GH)
R
Certificate of origin
N864U162
0.000%
Iceland (IS)
R
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
Ivory Coast (CI)
R
Certificate of origin
N864U162
0.000%
Japan (JP)
R
Certificate of origin
U110U111U112
0.000%
Jordan (JO)
R
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
Kenya (KE)
R
Certificate of origin
N954N864U162
0.000%
Korea, Republic of (South Korea) (KR)
R
Certificate of origin
N864U162
0.000%
Lebanon (LB)
R
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
Moldova, Republic of (MD)
R
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.270 EUR/hectokilogram/per 1% gewicht van sucrose
New Zealand (NZ)
R
Certificate of origin
U120U121U122
0.000%
OCTs (Overseas Countries and Territories) (2080)
R
Certificate of origin
U113U114U115
0.000%
Occupied palestinian Territory (PS)
R
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
Papua New Guinea (PG)
R
Certificate of origin
N954N864U162
0.000%
SADC EPA (1035)
R
Certificate of origin
N954N864U162
0.000%
Samoa (WS)
R
Certificate of origin
N954N864U162
0.000%
Singapore (SG)
R
Certificate of origin
U101
0.000%
Solomon Islands (SB)
R
Certificate of origin
N954N864U162
0.000%
Ukraine (UA)
R
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
United Kingdom (GB)
R
Certificate of origin
U116U117U118
0.100 EUR/hectokilogram/per 1% gewicht van sucrose
Viet Nam (VN)
R
Certificate of origin
N954U162
Preferential tariff quota (143)
320 325
0.000%
Albania (AL)
CD750 094324
R
Condition B
L001
Condition Q
Y100
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
Bosnia and Herzegovina (BA)
CD750 094325
R
Condition Q
Y100
Condition B
L001
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
Chile (CL)
091956
R
Certificate of origin
U123U124U125
0.000%
North Macedonia (MK)
CD750 094327
R
Condition B
L001
Condition Q
Y100
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
0.000%
Serbia (XS)
CD750 094326
R
Condition Q
Y100
Condition B
L001
Certificate of origin
U075U076U078U079N954N864U045U048U162U163
Entry into free circulation or exportation subject to conditions
Veterinary control (410)
All third countries (1008)
CD624CD686CD737
R
Condition B
N853
Y058
Y170
Y171
Y174
Y175
Y176
Y177
Y930
C084
Condition E
N853
MAX 2.000 KGM
Y170
Y171
Y174
Y175
Y176
Y177
Y930
C084
Exclusions
Andorra (AD)Switzerland (CH)Faroe Islands (FO)Greenland (GL)Iceland (IS)Liechtenstein (LI)Norway (NO)San Marino (SM)
European Union (EU)
CD624CD644CD686CD737
R
Condition B
N853
Y058
Y072
Y073
Y076
Y077
Y078
Y079
Y151
Y930
C084
Condition E
N853
MAX 2.000 KGM
Y072
Y073
Y076
Y077
Y078
Y079
Y151
Y930
C084
Faroe Islands (FO)
CD624CD686CD737
R
Condition B
N853
Y058
Y170
Y171
Y174
Y175
Y176
Y177
Y930
C084
Condition E
N853
MAX 10.000 KGM
Y170
Y171
Y174
Y175
Y176
Y177
Y930
C084
Greenland (GL)
CD624CD686CD737
R
Condition B
N853
Y058
Y170
Y171
Y174
Y175
Y176
Y177
Y930
C084
Condition E
N853
MAX 10.000 KGM
Y170
Y171
Y174
Y175
Y176
Y177
Y930
C084
Import control of organic products (750)
ERGA OMNES (1011)
CD808
R
Condition B
C644
Y929
Exclusions
Switzerland (CH)Iceland (IS)Liechtenstein (LI)Norway (NO)
Import control (760)
Ukraine (UA)
CD967
R
Condition Y
Y997
N954
U045
-
Import control (762)
Ukraine (UA)
CD860
R
Condition Y
Y984
N954
U045
-
VAT
VAT (NLBTW)
Q200 VAT 9% ; no Excise
9.000%
ERGA OMNES (1011)
00800001
R
Q288 VAT in combination with consumption tax on lemonade - in solid or concentrated form (non-alcoholic beverages)
9.000%
ERGA OMNES (1011)
R
Q289 VAT in combination with consumption tax for lemonade, ready to use (non-alcoholic beverages)
9.000%
ERGA OMNES (1011)
R
Q300 VAT 21 % ; no Excise
21.000%
ERGA OMNES (1011)
R
Excises
Consumption tax (NLVBB)
Q200 VAT 9% ; no Excise
ERGA OMNES (1011)
R
Q288 VAT in combination with consumption tax on lemonade - in solid or concentrated form (non-alcoholic beverages)
ERGA OMNES (1011)
00000020
R
Q289 VAT in combination with consumption tax for lemonade, ready to use (non-alcoholic beverages)
ERGA OMNES (1011)
R
Q300 VAT 21 % ; no Excise
ERGA OMNES (1011)
R