Subheading · Chapter 17 · Section IV, Prepared foodstuffs
HS 1701 14Cane or beet sugar and chemically pure sucrose, in solid form: other cane sugar
Sugars and sugar confectionery
- Customs duty
- 100%
- 3 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- With a condition
- Export policy
- Mostly Free
- Prohibited: 1 item
- Unit
- kg
- Duty in China
- 15% to 50%
- On Indian goods
Codes under this subheading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 1701 14 10 | Cane jaggery | 100% | 0% or 5% | kg |
| 1701 14 20 | Khandsari sugar | 100% | 0% or 5% | kg |
| 1701 14 90 | Other | 100% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 100%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS))
- Free under DGFT 31/2026-2027 of 20 Aug 2026.
- Condition: Import is "Free" subject to a Tariff Rate Quota (TRQ) of 10 lakh MT (duty-free) up to 31.10.2026, subject to the conditions specified below.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0% or 5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 96 | (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre -packaged and labeled (ii) Khandsari Sugar, other than pre -packaged and labelled (iii) Rab,other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 105 | Cane or beet sugar and chemically pure sucrose, in solid form including refined sugar containing added flavouring or colouring matter, sugar cubes [other than jaggery of all types, khandsari sugar, rab] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 106 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil under notification 27/2011-Customs, S.No. 65 (CBIC Customs Tariff as on 30.06.2025, Second Schedule (27/2011-Customs as amended up to 24/2024-Customs)). The tariff rate is 20%.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
- Prohibited: 1 tariff item
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1701 14, and China's below.
China: the same goods (1701 14)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 1701 14. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 1701.14.00.01 | Other raw cane sugar, not containing added flavouring or colouring matter未加香料或着色剂其他甘蔗原糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtPRQS |
| 1701.14.00.90 | Other raw cane sugar, not containing added flavouring or colouring matter未加香料或着色剂其他甘蔗原糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABPRQS |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
1701.14.00Other cane sugar, not containing added flavouring or colouring matter
1701.14.00.01Other raw cane sugar, not containing added flavouring or colouring matter未加香料或着色剂其他甘蔗原糖
Sugar, in dry state, with a sucrose content by weight of less than 99.5 degrees polarimeter reading (quota)按重量计干燥状态的糖含量低于旋光读数99.5度(配额内)
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- qCountry-specific tariff quota certificate国别关税配额证明
- tTariff quota certificate关税配额证明
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of processing (not flavoured or coloured)加工方法(未加香料或着色剂)
- 3.Polarisation corresponding to the sugar content by weight in the dry state按重量计干燥状态的糖含量对应的旋光度
- 4.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- Mauritius
- 15%
- Nicaragua
- 15%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701140001101Other raw cane sugar, not containing added flavouring or colouring matter, having a sucrose content, on a dry weight basis, of less than 99.5 degrees by polarimeter (within quota) (rock sugar)未加香料或着色剂其他甘蔗原糖(按重量计干燥状态的糖含量低于旋光读数99.5度(配额内))(冰糖)
- 1701140001102Other raw cane sugar, not flavored or colored, dry state sugar content < 99.5 degrees by polarimeter (within quota) (slab sugar)未加香料或着色剂其他甘蔗原糖(按重量计干燥状态的糖含量低于旋光读数99.5度(配额内))(冰片糖)
- 1701140001103Other raw cane sugar, not containing added flavouring or colouring matter, having a sucrose content, on a dry weight basis, of less than 99.5 degrees by polarimeter (within quota) (raw sugar)未加香料或着色剂其他甘蔗原糖(按重量计干燥状态的糖含量低于旋光读数99.5度(配额内))(原糖)
1701.14.00.90Other raw cane sugar, not containing added flavouring or colouring matter未加香料或着色剂其他甘蔗原糖
Sugar, in dry state, with a sucrose content by weight of less than 99.5 degrees polarimeter reading (ex-quota)按重量计干燥状态的糖含量低于旋光读数99.5度(配额外)
- Unit
- kg
- MFN import duty
- 50%
- Provisional import duty
- None
- General import duty
- 125%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of processing (not flavoured or coloured)加工方法(未加香料或着色剂)
- 3.Polarisation corresponding to the sugar content by weight in the dry state按重量计干燥状态的糖含量对应的旋光度
- 4.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701140090101Other raw cane sugar, not containing added flavouring or colouring matter, having a sucrose content, on a dry weight basis, of less than 99.5 degrees by polarimeter (outside quota) (rock sugar)未加香料或着色剂其他甘蔗原糖(按重量计干燥状态的糖含量低于旋光读数99.5度(配额外))(冰糖)
- 1701140090102Other raw cane sugar, not flavored or colored, dry state sugar content < 99.5 degrees by polarimeter (outside quota) (slab sugar)未加香料或着色剂其他甘蔗原糖(按重量计干燥状态的糖含量低于旋光读数99.5度(配额外))(冰片糖)
- 1701140090103Other raw cane sugar, not containing added flavouring or colouring matter, having a sucrose content, on a dry weight basis, of less than 99.5 degrees by polarimeter (outside quota) (raw sugar)未加香料或着色剂其他甘蔗原糖(按重量计干燥状态的糖含量低于旋光读数99.5度(配额外))(原糖)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.