HS subheading: 1702 90

Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose

CN hierarchy: 171702

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 17 — Chapter 17 - sugars and sugar confectionery

EU Cellar CN2026 · Updated 2026-05-13 14:50

1702 90 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose

Why this?
  • CHAPTER_NOTE_17_1 Chapter note

    This chapter does not cover:(

    • a) sugar confectionery containing cocoa (heading 1806);(
    • b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or(
    • c) medicaments or other products of Chapter 30.
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_17_2 Chapter note

    1For the purposes of subheadings 17011210, 17011290, 17011310, 17011390, 17011410 and 17011490, raw sugar means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_17_3 Chapter note

    2The duty applicable to raw sugar of subheadings 17011210, 17011310 and 17011410 whose yield established according to part B(III) of Annex III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) differs from 92 % is fixed in the following manner:the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
Duty rate unknown — verify in Tulltaxan

The duty rate could not be determined automatically. Look up in Tulltaxan ↗

Tariff preferences
Tullverket
  • area 1007 1007 0.0 %
    Tariff preference
    FN CD500
  • area 1032 1032 0.0 %
    Tariff preference
  • area 1033 1033 0.0 %
    Tariff preference
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • All third countries 1008 —
    Veterinary control
    FN CD737FN CD624FN CD686
  • All third countries 1008 —
    Veterinary control
    FN CD737FN CD624FN CD686
  • area EU EU —
    Veterinary control
    FN CD737FN CD624FN CD686FN CD644
VAT
Skatteverket
6 % foodstuffs — temporarily reduced 2026-04-01 – 2027-12-31, then 12 %
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 127 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 1702 90 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources