Subheading · Chapter 17 · Section IV, Prepared foodstuffs
HS 1701 99Cane or beet sugar and chemically pure sucrose, in solid form: other
Sugars and sugar confectionery
- Customs duty
- 100%
- 2 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Varies
- Free: 1 item, Prohibited: 1 item
- Unit
- kg
- Duty in China
- 15% to 50%
- On Indian goods
Codes under this subheading
2 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 99 10 | Sugar cubes | 100% | 0% or 5% | kg |
| 1701 99 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 2 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)) of its tariff items
- Free: 2 tariff items
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 12%, or 0% or 5% for some goods.
- Change: Changed.
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%, 5% or 12% | 1/2017-Central Tax (Rate); 2/2017-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: 1 tariff item
- Prohibited: 1 tariff item
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1701 99, and China's below.
China: the same goods (1701 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 1701 99. 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 |
|---|---|---|---|---|---|---|
| 1701.99.10.10 | Sugar砂糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtMRS |
| 1701.99.10.90 | Sugar砂糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABMRS |
| 1701.99.20.01 | Refined white sugar绵白糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtRS |
| 1701.99.20.90 | Refined white sugar绵白糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABRS |
| 1701.99.90.01 | Other refined sugar其他精制糖 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ABqtRS |
| 1701.99.90.90 | Other refined sugar其他精制糖 | 50%MFN rate (no APTA concession on this line) | 50% | 13% | 13% | 7ABRS |
- 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
1701.99.10Sugar
1701.99.10.10Sugar砂糖
In-quota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
- MImport commodity inspection进口商品检验
- RImported food hygiene inspection进口食品卫生监督检验
- 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.Ingredient content成分含量
- 3.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)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Mauritius
- 15%
- Nicaragua
- 15%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701991010101Cane or beet sugar (within quota) (white sugar)砂糖(配额内)(白砂糖)
- 1701991010102Cane or beet sugar (within quota) (rock sugar)砂糖(配额内)(冰砂糖)
1701.99.10.90Sugar砂糖
Out-of-quota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
- MImport commodity inspection进口商品检验
- RImported food hygiene inspection进口食品卫生监督检验
- 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.Ingredient content成分含量
- 3.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)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701991090101Cane or beet sugar (outside quota) (white sugar)砂糖(配额外)(白砂糖)
- 1701991090102Cane or beet sugar (outside quota) (rock sugar)砂糖(配额外)(冰砂糖)
1701.99.20Refined white sugar
1701.99.20.01Refined white sugar绵白糖
In-quota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
- RImported food hygiene inspection进口食品卫生监督检验
- 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.Ingredient content成分含量
- 3.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)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Mauritius
- 15%
- Nicaragua
- 15%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701992001999Soft white sugar (within quota)绵白糖(配额内)
1701.99.20.90Refined white sugar绵白糖
Out-of-quota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
- RImported food hygiene inspection进口食品卫生监督检验
- 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.Ingredient content成分含量
- 3.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)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701992090999Soft white sugar (outside quota)绵白糖(配额外)
1701.99.90Refined sugar, not elsewhere specified; chemically pure sucrose
1701.99.90.01Other refined sugar其他精制糖
In-quota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
- RImported food hygiene inspection进口食品卫生监督检验
- 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.Ingredient content成分含量
- 3.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)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Mauritius
- 15%
- Nicaragua
- 15%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701999001101Other refined sugar (within quota) (cube sugar)其他精制糖(配额内)(方糖)
- 1701999001102Other refined sugar (within quota) (rock candy)其他精制糖(配额内)(冰糖)
- 1701999001103Other refined sugar (within quota) (brown sugar)其他精制糖(配额内)(红塘)
- 1701999001104Other refined sugar (within quota) (rock candy)其他精制糖(配额内)(冰片糖内)
- 1701999001105Other refined sugar (within quota) (syrup)其他精制糖(配额内)(糖浆)
- 1701999001106Other refined sugar (within quota) (icing sugar)其他精制糖(配额内)(糖霜)
- 1701999001107Other refined sugar (within quota) (other sugar)其他精制糖(配额内)(其他食糖)
1701.99.90.90Other refined sugar其他精制糖
Out-of-quota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
- RImported food hygiene inspection进口食品卫生监督检验
- 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.Ingredient content成分含量
- 3.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)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1701999090101Other refined sugar (outside quota) (cube sugar)其他精制糖(配额外)(方糖)
- 1701999090102Other refined sugar (outside quota) (rock candy)其他精制糖(配额外)(冰糖)
- 1701999090103Other refined sugar (outside quota) (brown sugar)其他精制糖(配额外)(红塘)
- 1701999090104Other refined sugar (outside quota) (rock candy)其他精制糖(配额外)(冰片糖内)
- 1701999090105Other refined sugar (outside quota) (syrup)其他精制糖(配额外)(糖浆)
- 1701999090106Other refined sugar (outside quota) (icing sugar)其他精制糖(配额外)(糖霜)
- 1701999090107Other refined sugar (outside quota) (other sugar)其他精制糖(配额外)(其他食糖)
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.