CTHRepealedAct
Customs Tariff Act 1987
Part 17
Start here
Get a plain-English read of Part 17
Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.
Chapter 17
Sugars and sugar confectionery
(a) Sugar confectionery containing cocoa (1806);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of 2940.00.00; or
(c) Medicaments or other products of Chapter 30.
l.-For the purposes of 1701.11.00 and 1701.12.00, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99.5°.
| 1701 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM: | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --------- |
| 1701.1 | - Raw sugar not containing added flavouring or colouring matter: | |
| 1701.11.00 | - - Cane sugar | 10%DC:5% |
| 1701.12.00 | - - Beet sugar | 10%DC:5% |
| 1701.9 | - Other: | |
| 1701.91.00 | - - Containing added flavouring or colouring matter | 10%DC:5% |
| 1701.99.00 | - - Other | 10%DC:5% |
| 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: | |
| 1702.10.00 | - Lactose and lactose syrup | 20%DC:15% |
| 1702.20.00 | - Maple sugar and maple syrup | 5%CAN:Free |
| ---------- | ----------------------------------------------------------------------------------------------------------------------- | ---------- |
| 1702.30.00 | - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | 10%DC:5% |
| 1702.40.00 | - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose | 5% |
| 1702.50.00 | - Chemically pure fructose | 2% |
| 1702.60.00 | - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose | 10%DC:5% |
| 1702.90.00 | - Other, including invert sugar | 10%DC:5% |
| 1703 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR: | |
| 1703.10.00 | - Cane molasses | 2% |
| 1703.90.00 | - Other | 2% |
| 1704 | SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA: | |
| 1704.10.00 | - Chewing gum, whether or not sugar-coated | 20% DC:15% |
| 1704.90.00 | - Other | 20% DC:15% |