Heading · Chapter 17 · Section IV, Prepared foodstuffs
HS 1702Sugars 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
- Customs duty
- 25% to 30%
- 23 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5% to 30%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 |
|---|---|---|---|---|
| 1702 11 | Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 25% | 0%, 5% or 18% | kg |
| 1702 19 | Other | 25% | 0%, 5% or 18% | kg |
| 1702 20 | Maple sugar and maple syrup | 30% | 0%, 5% or 18% | kg |
| 1702 30 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | 30% | 0%, 5% or 18% | kg |
| 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 | 30% | 0%, 5% or 18% | kg |
| 1702 50 00 | Chemically pure fructose | 30% | 0%, 5% or 18% | kg |
| 1702 60 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar | 30% | 0%, 5% or 18% | kg |
| 1702 90 | Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose | 30% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 23 tariff items: 25% to 30%. 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: 23 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5% or 18%, 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. 106 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 107 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 108 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 1 | Artificial honey, whether or not mixed with natural honey | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | 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: 23 tariff items
China: the same goods (1702)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 2 expired under 1702. 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 |
|---|---|---|---|---|---|---|
| 1702.11.00.00 | Lactose, containing by weight 99% or more of anhydrous lactose on a dry basis按重量计干燥无水乳糖含量在99%及以上的乳糖 | 5%China's provisional rate, lower than MFN | 10% | 13% | 13% | ABRS |
| 1702.19.00.00 | Other lactose and lactose syrup其他乳糖及乳糖浆 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | ABRS |
| 1702.20.00.00 | Maple sugar and maple syrup槭糖及槭糖浆 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | ABRS |
| 1702.30.00.00 | Glucose and glucose syrup, of low fructose content低果糖含量的葡萄糖及糖浆 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | BARS |
| 1702.40.00.00 | Glucose and glucose syrup, of medium fructose content中果糖含量的葡萄糖及糖浆 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | BARS |
| 1702.50.00.00 | Chemically pure fructose化学纯果糖 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | ABRS |
| 1702.60.00.00 | Other fructose and syrups其他果糖及糖浆 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | BARS |
| 1702.90.11.00 | Aqueous solutions of cane sugar or beet sugar甘蔗糖或甜菜糖水溶液 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | ABRS |
| 1702.90.12.00 | Simple solid mixtures of cane sugar, beet sugar and other sugars, containing > 50% sucrose蔗糖含量超过50%的甘蔗糖、甜菜糖与其他糖的简单固体混合物 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | ABRS |
| 1702.90.90.10 | Artificial honey人造蜜 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | ABRS |
| 1702.90.90.90 | Other solid sugars, sugar syrups and caramel其他固体糖、糖浆及焦糖 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | ABRS |
- 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.
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.