Subheading · Chapter 17 · Section IV, Prepared foodstuffs
HS 1702 90Sugars and sugar confectionery: other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose
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
- 30%
- 6 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 30%
- On Indian goods
Codes under this subheading
6 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 90 10 | Palmyra sugar | 30% | 0%, 5% or 18% | kg |
| 1702 90 20 | Chemically pure maltose | 30% | 0%, 5% or 18% | kg |
| 1702 90 30 | Artificial honey, whether or not mixed with natural honey | 30% | 0%, 5% or 18% | kg |
| 1702 90 40 | Caramel | 30% | 0%, 5% or 18% | kg |
| 1702 90 50 | Insulin syrup | 30% | 0%, 5% or 18% | kg |
| 1702 90 90 | Other | 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 6 tariff items: 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: 6 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: 6 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1702 90, and China's below.
China: the same goods (1702 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 1702 90. 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 |
|---|---|---|---|---|---|---|
| 1702.90.11.00 | 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.
Every Chinese code in full
1702.90.00
1702.90.00.10Artificial honey人造蜜Expired
- Unit
- kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
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
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 and foreign name; declare manufacturer if no brand]品牌[中文及外文名称,无品牌请申报厂商]
- 4.GTIN
- 5.CAS
CIQ codes
- 1702900010101Artificial honey (artificial syrup)人造蜜(人造糖浆)
- 1702900010102Artificial honey人造蜜(合成糖)
- 1702900010103Artificial honey (aspartame) (food additive, no quarantine required)人造蜜(阿思巴甜)(无检疫要求食品添加剂)
1702.90.00.90Other solid sugars; caramel其他固体糖,焦糖Expired
Incl. invert sugar and other sugar and syrups containing 50% by weight of fructose in the dry state包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆
- Unit
- kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
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
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 and foreign name; declare manufacturer if no brand]品牌[中文及外文名称,无品牌请申报厂商]
- 4.GTIN
- 5.CAS
CIQ codes
- 1702900090101Other solid sugar, caramel (including invert sugar and sugars and syrups containing 50% by weight of fructose in the dry state) (synthetic sugar)其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(合成糖)
- 1702900090102Other solid sugar, caramel (including invert sugar and sugar and syrups containing 50% by weight of fructose in the dry state) (hard candy syrup)其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(硬糖果浆)
- 1702900090103Other solid sugar, caramel (including invert sugar and sugar and syrups containing 50% by weight of fructose in the dry state) (other confectionery)其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(其他糖果)
- 1702900090104Other solid sugar, caramel (incl. invert sugar and sugar and syrups containing 50% by weight of fructose in the dry state) (sucralose)其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(三氯蔗糖(蔗糖素))
- 1702900090105Other solid sugars, caramel (including invert sugar and sugars and syrups containing 50% by weight of fructose in the dry state) (isomaltulose)其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(异麦芽酮糖)
- 1702900090106Other solid sugar, caramel (including invert sugar and sugars and syrups containing 50% by weight of fructose in the dry state) (cassia gum)其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(决明胶)
- 1702900090107Other solid sugar, caramel (incl. invert sugar & sugars & syrups containing 50% by weight of fructose in the dry state) (polydextrose)其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(聚葡萄糖)
- 1702900090108Other solid sugar, caramel (incl. invert sugar and sugar and syrups containing 50% by weight of fructose in the dry state) (caramel color (ammonia process))其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(焦糖色(加氨生产))
- 1702900090109Other solid sugars; caramel (incl. invert sugar and other sugars and syrups containing 50% by weight of fructose in the dry state) (Caramel color (caustic sulfite process))其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(焦糖色(苛性硫酸盐法))
- 1702900090110Other solid sugars; caramel (incl. invert sugar & other sugars & syrups containing 50% by weight of fructose in dry state) (Caramel color (plain))其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(焦糖色(普通法))
- 1702900090111Other solid sugar, caramel (incl. invert sugar and sugar and syrups containing 50% by weight of fructose in the dry state) (caramel color (ammonium sulfite process))其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(焦糖色(亚硫酸铵法))
- 1702900090301Other solid sugar, caramel (incl. invert sugar and sugar and syrups containing 50% by weight of fructose in the dry state) (food additives not subject to quarantine requirements)其他固体糖,焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(无检疫要求食品添加剂)
1702.90.11Aqueous solutions of cane sugar or beet sugar
1702.90.11.00Aqueous solutions of cane sugar or beet sugar甘蔗糖或甜菜糖水溶液
- Unit
- kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- 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
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
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 12%
- Iceland
- 0%
- Australia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 1702901100999Aqueous solutions of cane sugar or beet sugar甘蔗糖或甜菜糖水溶液
1702.90.12Simple solid mixtures of cane sugar, beet sugar and other sugars, containing > 50% sucrose
1702.90.12.00Simple 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
- Unit
- kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- 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
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
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 12%
- Iceland
- 0%
- Australia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 1702901200999Simple 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
1702.90.90Other solid sugar and sugar syrups not containing added flavouring or colouring matter; artificial honey and caramel
1702.90.90.10Artificial honey人造蜜
- Unit
- kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- 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
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
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 12%
- Iceland
- 0%
- Australia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 1702909010101Artificial honey (artificial syrup)人造蜜(人造糖浆)
- 1702909010102Artificial honey人造蜜(合成糖)
- 1702909010103Artificial honey (aspartame (food additive, no quarantine required))人造蜜(阿思巴甜(无检疫要求食品添加剂))
1702.90.90.90Other solid sugars, sugar syrups and caramel其他固体糖、糖浆及焦糖
Incl. invert sugar and other sugar and syrups containing 50% by weight of fructose in the dry state包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆
- Unit
- kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- 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
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
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 12%
- Iceland
- 0%
- Australia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 1702909090101Other sugars in solid form, molasses and caramel (including invert sugar and sugar and sugar syrup containing 50% by weight of fructose in the dry state) (synthetic sugar)其他固体糖、糖浆及焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(合成糖)
- 1702909090102Other sugars in solid form, molasses and caramel (including invert sugar and other sugar and sugar syrup containing 50% by weight of fructose in the dry state) (other confectionery)其他固体糖、糖浆及焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(其他糖果)
- 1702909090301Other solid sugar, sugar syrups and caramel (including invert sugar and sugar and sugar syrup containing 50% by weight of fructose in the dry state) (food additives not subject to quarantine requirements)其他固体糖、糖浆及焦糖(包括转化糖及按重量计干燥状态果糖含量50%的糖、糖浆)(无检疫要求食品添加剂)
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
Previous1702 60Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugarOne level up1702Other 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; caramelNext1703 90Other
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.