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- 4 : Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and
Manufactured Tobacco Substitutes » Chapter 17 : Sugars and sugar
confectioneryNotes:
1. This Chapter does not cover:
- Sugar confectionery containing cocoa (heading No. 18.06);
- Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No. 29.40; or
- (c) Medicaments or other products of Chapter 30.
For the purposes of sub-headings Nos. 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree.
| Heading No. | Sub-heading No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form | |||
| - Raw sugar not containing added flavouring or colouring matter: | ||||
| 1701.11 | -- Cane sugar | 60% | ||
| 1701.12 | -- Beet sugar | 60% | ||
| -Other: | ||||
| 1701.91 | -- Containing added flavouring or colouring matter | 60% | ||
| 1701.99 | --Other | 60% | ||
| 17.02 | 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 | -- Containing by weight 99% or more lactose, expressed as anhydrous lactose calculated on the dry matter | 35% | ||
| 1702.19 | --Other | 35% | ||
| 1702.20 | - Maple sugar and maple syrup | 35% | ||
| 1702.30 | - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | 35% | ||
| 1702.40 | - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose | 35% | ||
| 1702.50 | - Chemically pure fructose | 35% | ||
| 1702.60 | - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose | 35% | ||
| 1702.90 | - Other, including invert sugar | 35% | ||
| 17.03 | Molasses resulting from the extraction or refining of sugar | |||
| 1703.10 | - Cane molasses | 35% | ||
| 1703.90 | - Other | 35% | ||
| 17.04 | Sugar confectionery (including white chocolate), not containing cocoa | |||
| 1704.10 | - Chewing gum, whether or not sugar-coated | 45% | ||
| 1704.90 | - Other | 35% | ||
