🗂️第17章：Sugar and sugar foods
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 1701120001 | Raw beet sugar not containing added flavouring or colouring matter [ sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99. 5° (in-quota)] | 15% | 13 | - |
| 1701120090 | Raw beet sugar not containing added flavouring or colouring matter [ sugar whose content of sucroseby weight, in the dry state, corre- sponds to a polarimeter reading of less than 99. 5° (out-quota)] | 50% | 13 | - |
| 1701130001 | Of cane sugar in subheading Note 2 to this chapter not containing added flavouring or colouring matter[ whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less 93° (in-quota)] | 15% | 13 | - |
| 1701130090 | Of cane sugar in subheading Note 2 to this chapter not containing added flavouring or colouring matter[ whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less 93° (out-quota)] | 50% | 13 | - |
| 1701140001 | Other cane sugar not containing added flavouring or colouring matter [sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5° (in-quota)] | 15% | 13 | - |
| 1701140090 | Other cane sugar not containing added flavouring or colouring matter [sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5° (out-quota)] | 50% | 13 | - |
| 1701910001 | Cane or beet sugar and chemically pure sucrose, containing added flavouring or coloring matter (in-quota) | 15% | 13 | - |
| 1701910090 | Cane or beet sugar and chemically pure sucrose, containing added flavouring or colouring matter (out-quota) | 50% | 13 | - |
| 1701991010 | Granulated sugar(in-quota) | 15% | 13 | - |
| 1701991090 | Granulated sugar (out-of-quota) | 50% | 13 | - |
| 1701992001 | Superfine sugar(in-quota) | 15% | 13 | - |
| 1701992090 | Superfine sugar (out-of-quota) | 50% | 13 | - |
| 1701999001 | Other refined sugar(in-quota) | 15% | 13 | - |
| 1701999090 | Other refined sugar(out-of-quota) | 50% | 13 | - |
| 1702110000 | Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 10% | 13 | - |
| 1702190000 | Other lactose and lactose syrup | 10% | 13 | - |
| 1702200000 | Maple sugar and maple syrup | 30% | 13 | - |
| 1702300000 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | 30% | 13 | - |
| 1702400000 | Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose | 30% | 13 | - |
| 1702500000 | Chemically pure fructose | 30% | 13 | - |
| 1702600000 | Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose | 30% | 13 | - |
| 1702900010 | Artificial honey | 30% | 15.00 | 17.00 |
| 1702900090 | Other solid sugars, coke | 30% | 15.00 | 17.00 |
| 1702901100 | Cane sugar or beet sugar aqueous solution | 30% | - | - |
| 1702901200 | Simple solid mixture of cane sugar, beet sugar and other sugars containing more than 50% sucrose | 30% | - | - |
| 1702909010 | Artificial honey | 30% | - | - |
| 1702909090 | Other sugars, syrup and caramel (including invert sugar, in the dry state 50 % | 30% | - | - |
| 1703100000 | Cane molasses | 8% | 13 | - |
| 1703900000 | Other molasses resulting from the extraction or refining or sugar | 8% | 13 | - |
| 1704100000 | Chewing gum, whether or not sugarcoated | 12% | 13 | - |
| 1704900000 | Other sugar confectionery(including white chocolate)，not containing cocoa | 10% | 13 | - |