Tariff number 1704900000 80 - Other

Estimate the import cost for 170490

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 1704900000

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 1704900000

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

EU classification regulations for 1704900000

Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.

• 1704 90 99 Jul 10, 2006 · Regulation on EUR-Lex
  Product made up of two hollow hemispherical wafers joined together, filled with a milky cream that does not contain cocoa, and embedding an almond. The product has a white coating on the outside which consists of a preparation based on sugar, vegetable fat, skimmed milk and coconut milk, and is covered with grated coconut.

  The product has the shape of a ball with a diameter of approximately 2,5 cm. The baked wafer, which is not visible from the outside, is approximately 2 mm thick.

  Reasons

  Classification is determined by General Rule 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 1704 , 1704 90 and 1704 90 99 . Although the product is manufactured using a baked wafer in the shape of a ball, the product has the character of a sugar confectionery of heading 1704 , and the stability of the product does not depend entirely on the wafer. Wafers can only be classified in heading 1905 if they have the character of baker's wares. Heading 1905 does not contain an upper limit for the filling content of pastries. However, the wafer does not give the product its essential character as it only serves to shape and separate the filling from the coating. Consequently, the product cannot be classified in heading 1905 .

UK advance tariff rulings for 1704900000

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 1704906100 Valid Aug 7, 2024 to Aug 6, 2027 · Ruling 600011133 on GOV.UK

  Sugar coated fennel seeds. Made from fennel seeds which are roasted, and pan coated with sugar. Available packed in bottles, jars and plastic bags in accordance with customer requirements. Intended for use as a mouth freshener.

  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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1704 - Sugar confectionery (including white chocolate), not containing cocoa. GIR 5(b) has been used to identify packaging: packed in bottles, jars and plastic bags in accordance with customer requirements. GIR 6 Has been used to classify this product by the terms of heading 170490 – Other than Chewing gum, whether or not sugar-coated. 8 Digit code: 17049061 - Sugar-coated (panned) goods. Also classified in accordance with: Harmonised System Explanatory Notes to heading 1704.

• UK 1704906100 Valid Jan 19, 2026 to Jan 18, 2029 · Ruling 600014832 on GOV.UK

  A confectionery item in the form of white chocolate eggs. The eggs have a crisp sugar coating on the outside. They are packed into a bag. There are 13 eggs to a bag weighing 80g.

  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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1704 - Sugar confectionery (including white chocolate), not containing cocoa. GIR 5(b) has been used to identify packaging GIR 6 Has been used to classify this product by the terms of heading 170490 – Other than Chewing gum, whether or not sugar-coated. 8 Digit code: 17049061 - Sugar-coated (panned) goods. Also classified in accordance with: Harmonised System Explanatory Notes to heading 1704.

• UK 1704906500 Valid Feb 27, 2024 to Feb 26, 2027 · Ruling 600009811 on GOV.UK

  100G pack of fizzy bubble gum flavoured bottled gums. Each bottle is pink and blue in colour. Ingredients include: Glucose syrup, Sugar, Gelatine, Acids (Malic acid, Citric acid), Acidity regulator (Sodium malate), Colouring foods concentrate (Spirulina, Apple), Flavour, Colour (Anthocyanins).

  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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1704: sugar confectionery (including white chocolate), not containing cocoa GIR 6 has been used to classify the goods to subheading level 170490: other than chewing gum, whether or not sugar-coated 8 digit code 17049065: other: gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) chapter 17.04 note (1)

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

Tariff quotas for 170490

• 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
• Exhausted 09.0229 Origin: Türkiye

  Other: white chocolate etc...

  Jan 1, 2026 – Dec 31, 2026

  0 Kilograms

  Balance left (0%)

  Volume 10,000,000
• Open 09.0799 Origin: Iceland

  Sugar confectionery (including white chocolate)not containing cocoa. Chocolate and other food preparations containing cocoa Sweet biscuits, waffles and wafers excluding waffles and wafers with a water content exceeding 10% by weight

  Jan 1, 2026 – Dec 31, 2026

  499,860 Kilograms

  Balance left (100%)

  Volume 500,000
• Open 09.1786 Origin: Egypt

  Other sugar confectionery, not containing cocoa, containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose)

  Jan 1, 2026 – Dec 31, 2026

  1,510,627 Kilograms

  Balance left (93.8%)

  Volume 1,611,000
• 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
• Critical 09.1956 Origin: Chile

  TRQ-CL-High sugar content products

  Jan 1, 2026 – Dec 31, 2026

  1,000,000 Kilograms

  Balance left (100%)

  Volume 1,000,000
• Critical 09.6719 Origin: Ukraine

  Chemically pure fructose Chemically pure maltose Other sugar confectionery, not containing cocoa, containing 70 % or more by weight of sucrose Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk in containers or immediate packings, of a content exceeding 2 kg, containing less than 18 % by weight of cocoa butter and 70 % or more by weight of sucrose Other food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % of cocoa calculated on a totally defatted basis, containing 70 % or more by weight of sucrose Preparations with a basis of coffee, tea or mate Mixtures of odoriferous substances and mixtures with a basis of one or more of these substances

  Jan 1, 2026 – Dec 31, 2026

  7,318,913 Kilograms

  Balance left (97.6%)

  Volume 7,500,000
• Open 09.7227 Origin: Peru

  Other sugar confectionery, not containing cocoa, containing 70 % or more by weight of sucrose Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose Other preparations in blocks Other food preparations Fruit (excluding tropical fruit and ginger), vegetables, nuts (excluding tropical nuts) Jam Fruit juices Preparations with a basis of coffee, tea or mate Flavoured or coloured isoglucose syrups; other flavoured or colours sugar syrups other than lactose syrup, glucose syrup and maltodextrine syrup Other food preparations Mixtures of odoriferous substances

  Jan 1, 2026 – Dec 31, 2026

  13,892,358 Kilograms

  Balance left (99.9%)

  Volume 13,900,000
• Open 09.7236 Origin: Colombia

  Other sugar confectionery, not containing cocoa, containing 70% or more by weight of sucrose Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose Other preparations in blocks (see regulation) Other food preparations of flour, groats, meal, starch or malt extract,(see regulation) Fruit (excluding tropical fruit and ginger), vegetables, nuts (excluding tropical nuts), fruit-peel and other parts of plants, (see regulation) Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, containing 70 % or more by weight of sucrose Fruit juices (excluding tomato juice, juices of tropical fruit and mixtures of juices of tropical fruit) and vegetable juices of a value (see regulation) Preparations with a basis of coffee, tea or mate, containing 70 % or more by weight of sucrose; Other food preparations (see regulation) Mixtures of odoriferous substances and mixtures (see regulation)

  Jan 1, 2026 – Dec 31, 2026

  27,106,629 Kilograms

  Balance left (97.5%)

  Volume 27,800,000
• Open 09.7307 Origin: Central America

  Cane or beet sugar and chemically pure sucrose, in solid form, other than raw sugar not containing added flavouring or colouring matter ect...

  Jan 1, 2026 – Dec 31, 2026

  61,789,572 Kilograms Sugar with a yield in white sugar of 92%

  Balance left (29.6%)

  Volume 208,500,000
• Open 09.7311 Origin: Panama

  Cane or beet sugar and chemically pure sucrose, in solid form, other than raw sugar not containing added flavouring or colouring matter etc...

  Jan 1, 2026 – Dec 31, 2026

  16,120,000 Kilograms Sugar with a yield in white sugar of 92%

  Balance left (96.6%)

  Volume 16,680,000
• Open 09.7533 Origin: Ecuador

  Sugar and Sugar products

  Jan 1, 2026 – Dec 31, 2026

  11,348,834 Kilograms Sugar with a yield in white sugar of 92%

  Balance left (100%)

  Volume 11,350,000
• 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 170490

Extra-EU imports

€753.4M

175,960 t

Extra-EU exports

€2.7B

Top origin countries by import value

1. United Kingdom €171.7M
2. Switzerland €113.7M
3. Türkiye €112.5M
4. China €105.1M
5. Ukraine €87.6M

CN8 codes below this code: 10. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

Tariff changes for 170490 since 2016

• Nov 2023 1704909991 Code removed
• Jul 2023 3 codes Code added

Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.

UK import duty for 170490

• 12%
• 8%

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 %
• 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