Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Sugars and sugar confectionery
Notes.
1. This Chapter does not cover:
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or
(c) Medicaments or other products of Chapter 30.
Subheading Notes.
1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, the term "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, in which the sucrose content 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 form, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
Chapter 17 — Sugars and sugar confectionery
51 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form | |
| - Raw sugar not containing added flavouring or colouring matter: | ||
| 1701.12.00 | - - Beet sugar | 25 |
| 1701.13.00 | - - Cane sugar specified in Subheading Note 2 to this Chapter | 25 |
| 1701.14.00 | - - Other cane sugar | 25 |
| - Other: | ||
| 1701.91.00 | - - Containing added flavouring or colouring matter | 40 |
| 1701.99 | - - Other: | |
| 1701.99.10 | - - - Refined sugar | 40 |
| 1701.99.90 | - - - Other | 40 |
| 17.02 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | |
| - Lactose and lactose syrup: | ||
| 1702.11.00 | - - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 0 |
| 1702.19.00 | - - Other | 0 |
| 1702.20.00 | - Maple sugar and maple syrup | 10 |
| 1702.30 | - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: | |
| 1702.30.10 | - - Glucose | 15 |
| 1702.30.20 | - - Glucose syrup | 15 |
| 1702.40.00 | - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar | 15 |
| 1702.50.00 | - Chemically pure fructose | 15 |
| 1702.60 | - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: | |
| 1702.60.10 | - - Fructose | 15 |
| 1702.60.20 | - - Fructose syrup | 15 |
| 1702.90 | - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: | |
| - - Maltose and maltose syrups: | ||
| 1702.90.11 | - - - Chemically pure maltose | 15 |
| 1702.90.19 | - - - Other | 15 |
| 1702.90.20 | - - Artificial honey, whether or not mixed with natural honey | 15 |
| 1702.90.30 | - - Flavoured or coloured sugars (excluding maltose) | 15 |
| 1702.90.40 | - - Caramel | 15 |
| - - Palm sugar: | ||
| 1702.90.51 | - - - Coconut sap sugar | 15 |
| 1702.90.59 | - - - Other | 15 |
| - - Other: | ||
| 1702.90.91 | - - - Sugar syrups | 15 |
| 1702.90.99 | - - - Other | 15 |
| 17.03 | Molasses resulting from the extraction or refining of sugar | |
| 1703.10 | - Cane molasses: | |
| 1703.10.10 | - - Containing added flavouring or colouring matter | 10 |
| 1703.10.90 | - - Other | 10 |
| 1703.90 | - Other: | |
| 1703.90.10 | - - Containing added flavouring or colouring matter | 10 |
| 1703.90.90 | - - Other | 10 |
| 17.04 | Sugar confectionery (including white chocolate), not containing cocoa | |
| 1704.10.00 | - Chewing gum, whether or not sugar-coated | 25 |
| 1704.90 | - Other: | |
| 1704.90.10 | - - Medicated pastilles and drops | 20 |
| 1704.90.20 | - - White chocolate | 20 |
| - - Other: | ||
| 1704.90.91 | - - - Soft, containing gelatin | 15 |
| 1704.90.99 | - - - Other | 15 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.