Tariff number 1704100000 80 - Chewing gum, whether or not sugar-coated

Estimate the import cost for 170410

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

History

Preferential rules of origin for 1704100000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  EU-Jordan Association Agreement · Jordan

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EPA CARIFORUM

  EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Iceland FTA · Iceland

  EU-Korea FTA · South Korea

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Canada CETA · Canada

  A change from any other heading, provided that: (a) (i) the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product; or (ii) the value of non-originating sugar used in production does not exceed 30 per cent of the transaction value or ex-works price of the product; and (b) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 50 per cent of the ex-works price of the product

• EPA Eastern and Southern Africa

  Cocoa and cocoa preparations / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture from materials of any heading, except that of the product, in which: the individual weight of sugar [4] and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and the total combined weight of sugar [5] and the materials of Chapter 4 used does not exceed 60 % of the weight of final product [4] See Introductory Note 4.2 . / or: [5] See Introductory Note 4.2 .

• EU-Israel Association Agreement · Israel

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Japan EPA · Japan

  CTH, provided that the total weight of the non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product.

• EU-Central America Association Agreement

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17, except of materials from subheading 170230, used does not exceed 30 % of the ex-works price of the product

• EU-Lebanon Association Agreement · Lebanon

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture: from materials of any heading, except that of the product, in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Mexico Global Agreement · Mexico

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture in which: all the materials used are classified within a heading other than that of the product, the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Palestine Interim Association Agreement · Palestine

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

• EPA SADC · South Africa

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex–works price of the product

• EU-Singapore FTA · Singapore

  Sugar confectionery (including white chocolate), not containing cocoa / or: Manufacture from materials of any heading, except that of the product, in which: the individual weight of sugar [4] and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and the total combined weight of sugar [5] and the materials of Chapter 4 used does not exceed 40 % of the weight of final product [4] See Introductory Note 4.2 . / or: [5] See Introductory Note 4.2 .

• EU-Viet Nam FTA · Vietnam

  sugar confectionery (including white chocolate), not containing cocoa; / or: Manufacture from materials of any heading, except that of the product, in which: the individual weight of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product; the individual weight of sugar used does not exceed 40 % of the weight of the final products; and the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 1704100000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 1704100000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 1704101000 Valid Mar 13, 2024 to Mar 12, 2027 · Ruling 600009814 on GOV.UK

  A 29g roll of Tutti Frutti flavoured bubble gum intended to be chewed not swallowed. Comes in a convenient plastic dispenser that allows you to break off as much gum as required. Ingredients: Sugar, Gum base, Glucose syrup, Stabiliser (Glycerol), Wheat starch, Flavour, Emulsifier (SOYA lecithins), Colour (Carmine)

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). – General Interpretative Rules (GIRs) GIR 1 - Has been used to classify this product by the terms of heading 1704 - sugar confectionery (including white chocolate), not containing cocoa. GIR 5B - Has been used to identify the type of packaging - plastic container GIR 6 - Has been used to classify the goods to subheading level - 170410 - chewing gum, whether or not sugar coated. 8 digit code - 17041010 - Containing less than 60% by weight of sucrose (including invert sugar expressed as sucrose). Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 17.04

• UK 1704101000 Valid Feb 15, 2024 to Feb 14, 2027 · Ruling 600009815 on GOV.UK

  35g of raspberry flavoured chewing gum, intended to be chewed not swallowed, presented in a tube. Squeeze the tube to extract the gum. Ingredients include: Glucose syrup, Sugar, Gum base, Stabilisers (Glycerol, Sorbitol’s), Acid (Citric acid), WHEAT starch, Flavours, Thickener (Guar gum), Colour (Brilliant blue).

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). – General Interpretative Rules (GIRs) GIR 1 - Has been used to classify this product by the terms of heading 1704 - sugar confectionery (including white chocolate), not containing cocoa. GIR 5B - Has been used to identify the type of packaging - plastic container GIR 6 - Has been used to classify the goods to subheading level - 170410 - chewing gum, whether or not sugar coated. 8 digit code - 17041010 - Containing less than 60% by weight of sucrose (including invert sugar expressed as sucrose). Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 17.04

• UK 1704101000 Valid Feb 19, 2024 to Feb 18, 2027 · Ruling 600009816 on GOV.UK

  35g of tutti fruiti flavoured chewing gum, intended to be chewed not swallowed, presented in a tube. Squeeze the tube to extract the gum. Ingredients include: Glucose syrup, Sugar, Gum base, Stabilisers (Glycerol, Sorbitol’s), Acid (Citric acid), WHEAT starch, Flavours, Thickener (Guar gum), Colour (Carmine)

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). – General Interpretative Rules (GIRs) GIR 1 - Has been used to classify this product by the terms of heading 1704 - sugar confectionery (including white chocolate), not containing cocoa. GIR 5B - Has been used to identify the type of packaging - plastic container GIR 6 - Has been used to classify the goods to subheading level - 170410 - chewing gum, whether or not sugar coated. 8 digit code - 17041010 - Containing less than 60% by weight of sucrose (including invert sugar expressed as sucrose). Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 17.04

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Tariff quotas for 170410

• Open 09.0053 Origin: all countries (erga omnes)

  Sugar confectionery (including white chocolate), not containing cocoa

  Jul 1, 2026 – Jun 30, 2027

  2,049,974 Kilograms

  Balance left (91.3%)

  Volume 2,245,000
• Open 09.0228 Origin: Türkiye

  Sugar confectionery (including white chocolate), not containing cocoa

  Jan 1, 2026 – Dec 31, 2026

  3,283,491 Kilograms

  Balance left (65.7%)

  Volume 5,000,000
• Open 09.1374 Origin: Israel

  Chewing gum whether or not sugar-coated, not containing cocoa, containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)

  Jan 1, 2026 – Dec 31, 2026

  100,000 Kilograms

  Balance left (100%)

  Volume 100,000
• Open 09.1857 Origin: Mexico

  Chewing gum

  Jul 1, 2026 – Jun 30, 2027

  1,000,000 Kilograms

  Balance left (100%)

  Volume 1,000,000
• Open 09.1931 Origin: Chile

  Sugar confectionery, not containing cocoa

  Jan 1, 2026 – Dec 31, 2026

  400,000 Kilograms

  Balance left (100%)

  Volume 400,000
• Open 09.8301 Origin: Canada

  Sugar confectionery (including white chocolate), not containing cocoa Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, filled, weighing no more than 2 kilograms Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, not filled, weighing no more than 2 kilograms Chocolate and other food preparations containing cocoa other than those of subheading 1806 10 to 1806 32

  Jan 1, 2026 – Dec 31, 2026

  10,000,000 Kilograms

  Balance left (100%)

  Volume 10,000,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 170410

Extra-EU imports

€60.9M

11,458 t

Extra-EU exports

€60.9M

Top origin countries by import value

1. Türkiye €21.3M
2. United Kingdom €19.8M
3. China €6.3M
4. Switzerland €4.7M
5. North Macedonia €1.8M

CN8 codes below this code: 2. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 170410

• 6%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 % maybe 10 %
• Belgium 21 % maybe 6 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 % maybe 5 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 % maybe 13.5 %
• France 20 % maybe 5.5 %
• Germany 19 % maybe 7 %
• Greece 24 % maybe 13 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 % maybe 10 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 % maybe 3 %
• Malta 18 % maybe 5 %
• Netherlands 21 % maybe 9 %
• Poland 23 %
• Portugal 23 %
• Romania 21 % maybe 11 %
• Slovakia 23 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 % maybe 10 %
• Sweden 25 % maybe 6 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure