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Subheading 170112 - Beet sugar

Subheading
170112
Classification
Beet sugar
Date of trade
2 June 2026
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There are 2 commodities in this category. Choose the commodity code that best matches your goods to see more information. If your item is not listed by name, it may be shown under what it's used for, what it's made from or 'Other'.

There are important notes for classifying your goods shown further down this page

Chapter notes

  1. 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.

Subheading notes

  1. For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.

  2. Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residue of molasses and other constituents of sugar cane.

Additional chapter notes

  1. For the purpose of codes 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90 ‘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.

  2. For the purposes of codes 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99.5% or more by weight of sucrose, determined by the polarimetric method.

  3. For products of codes 1702 20 10, 1702 60 95 and 1702 90 71 the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high-performance liquid chromatography method (the “HPLC method”), using the following formula:

    S + 0.95 x (F + G) + M

    where:

    “S” is the sucrose content determined by the HPLC method;

    “F” is the fructose content determined by the HPLC method;

    “G” is the glucose content determined by the HPLC method;

    “M” is the maltose content determined by the HPLC method.

    For products of codes 1702 60 80, 1702 90 80 and 1702 90 95, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the current version of the “Tariff of the United Kingdom”, Part Two “Goods Classification Table Rules of Interpretation”, “Section 2”, see www.gov.uk Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK).

    For products of codes 1702 60 80 and 1702 90 80, the conversion of the results into sucrose equivalent is to be obtained by multiplying the degrees Brix by the coefficient 0.95.

  4. For the purposes of codes 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10% fructose.

    For products of those codes, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the current version of the “Tariff of the United Kingdom”, Part Two “Goods Classification Table Rules of Interpretation”, “Section 2”, see www.gov.uk Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK).

  5. ‘Inulin syrup’ means:

    • a. for the purposes of code 1702 60 80 the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50% fructose in free form or as sucrose;
    • b. for the purposes of code 1702 90 80 the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10% but not more than 50% of fructose in free form or as sucrose.

    The quantity of “fructose in free form or as sucrose” shall be determined using the formula F + 0.5 S/0.95 calculated on the dry matter, where “F” is the fructose content and “S” is the sucrose content, as determined by the High-Performance Liquid Chromatography method.

  6. When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (AC) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

  7. Throughout the nomenclature, mixtures of sugar with small amounts of other substances are classified in Chapter 17 unless they have the character of a preparation classified elsewhere.

Section notes

In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

  1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
  2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

  1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
  2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
  3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

  1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
  2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.