HS 1702 · Sugar and confectionery
Other sugars and syrups
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU cuts its duty on Mercosur other sugars and syrups by 50% within a tariff-rate quota and keeps the full duty outside it (7 lines reach zero by 2033); Brazil's duty on EU other sugars and syrups is up to 13% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
21 tariff linesPreferential duty 2026
0–16%
plus specific duties on 19 lines
Duty-free on all phased lines by
2033
Agreement base rate
0–16%
plus specific duties on 19 lines
Applied MFN rate today
0–16%
Into Brazil from the EU
12 tariff linesPreferential duty 2026
0–13%
Duty-free on all phased lines by
2036
Agreement base rate
16%
Applied MFN rate today
14.4%
Work out the duty on your shipment
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About this product
Glucose, fructose and other sugars are split: most lines are in an EU quota where the duty is halved, and the others are phased out normally. Mercosur's duties on European sugars and syrups fall to zero, mostly over a long schedule. Check the line, since sugars used in industry often fall under this heading.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–11.2% | 0 / 21 |
| 2027 | 0–9.6% | 0 / 21 |
| 2028 | 0–8% | 0 / 21 |
| 2029 | 0–6.4% | 0 / 21 |
| 2030 | 0–4.8% | 4 / 21 |
| 2031 | 0–3.2% | 4 / 21 |
| 2032 | 0–1.6% | 4 / 21 |
| 2033 | 0% | 7 / 21 |
19 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–13% | 1 / 12 |
| 2027 | 0–11.7% | 1 / 12 |
| 2028 | 0–10.4% | 1 / 12 |
| 2029 | 0–9.1% | 1 / 12 |
| 2030 | 0–7.8% | 3 / 12 |
| 2031 | 0–6.5% | 3 / 12 |
| 2032 | 0–5.2% | 3 / 12 |
| 2033 | 0–3.9% | 3 / 12 |
| 2034 | 0–2.6% | 3 / 12 |
| 2035 | 0–1.3% | 3 / 12 |
| 2036 | 0% | 12 / 12 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- OS× 14
- 4× 4
- 7× 3
EU → Mercosur
- 10× 9
- 4× 2
- 0× 1
Tariff-rate quotas
- OSMercosur → EU
In quota: duty cut by 50% this year
14 lines of this heading
Volume, balance and products
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 16% | 14.4% | 0–13% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 16% | 16% | 0–14.5% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 16% | 14.4% | 0–13% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 12–16% | 12–14.4% | 0–13% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 21 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1702 11 00 | Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight ≥ 99 %lactose, expressed as anhydrous lactose, calculated on the dry matter | 4 | 14.00 EUR/100 kg/net | 14.00 EUR/100 kg/net | 11.20 EUR/100 kg/net | Freefrom 2030 |
| 1702 19 00 | Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight < 99 %lactose, expressed as anhydrous lactose, calculated on the dry matter | 4 | 14.00 EUR/100 kg/net | 14.00 EUR/100 kg/net | 11.20 EUR/100 kg/net | Freefrom 2030 |
| 1702 20 10 | Maple sugar, in solid form, flavoured or coloured | 4 | 0.40 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net (DTNZ) | 0.32 EUR/100 kg/net per 1 %sucrose | Freefrom 2030 |
| 1702 20 90 | Maple sugar, in solid form, and maple syrup (excl. flavoured or coloured) | 4 | 8% | 8% | 6.4% | Freefrom 2030 |
| 1702 30 10 | Isoglucose in the solid form, not containing fructose or containing in the dry state < 20 %by weight of fructose | OS | 50.70 EUR/100 kg/ net mas | 50.70 EUR/100 kg/net (DTNM) | 50.70 EUR/100 kg/ net masIn quota: 25.35 EUR/100 kg/ net mas | 50.70 EUR/100 kg/ net mas |
| 1702 30 50 | Glucose "dextrose" in the form of white crystalline powder, whether or not agglomerated, not containing fructose or containing in the dry state < 20 %by weight of glucose (excl. isoglucose) | OS | 26.80 EUR/100 kg/net | 26.80 EUR/100 kg/net | 26.80 EUR/100 kg/netIn quota: 13.40 EUR/100 kg/net | 26.80 EUR/100 kg/net |
| 1702 30 90 | Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter and not containing fructose or containing in the dry state < 20% by weight of fructose (excl. isoglucose and glucose "dextrose" in the form of white crystalline powder, whether or not agglomerated) | OS | 20.00 EUR/100 kg/net | 20.00 EUR/100 kg/net | 20.00 EUR/100 kg/netIn quota: 10.00 EUR/100 kg/net | 20.00 EUR/100 kg/net |
| 1702 40 10 | Isoglucose in solid form, containing in the dry state ≥ 20 %and < 50 %by weight of fructose (excl. invert sugar) | OS | 50.70 EUR/100 kg/ net mas | 50.70 EUR/100 kg/net (DTNM) | 50.70 EUR/100 kg/ net masIn quota: 25.35 EUR/100 kg/ net mas | 50.70 EUR/100 kg/ net mas |
| 1702 40 90 | Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter, and containing in the dry state ≥ 20 %and < 50 %by weight of fructose (excl. isoglucose and invert sugar) | OS | 20.00 EUR/100 kg/net | 20.00 EUR/100 kg/net | 20.00 EUR/100 kg/netIn quota: 10.00 EUR/100 kg/net | 20.00 EUR/100 kg/net |
| 1702 50 00 | Chemically pure fructose in solid form | OS | 16% + 50.70 EUR/100 kg/net mas | 16% + 50.70 EUR/100 kg/net (DTNM) | 16% + 50.70 EUR/100 kg/net masIn quota: 8% + 25.35 EUR/100 kg/net mas | 16% + 50.70 EUR/100 kg/net mas |
| 1702 60 10 | Isoglucose in solid form, containing in the dry state > 50 %by weight of fructose (excl. chemically pure fructose and invert sugar) | OS | 50.70 EUR/100 kg/ net mas | 50.70 EUR/100 kg/net (DTNM) | 50.70 EUR/100 kg/ net masIn quota: 25.35 EUR/100 kg/ net mas | 50.70 EUR/100 kg/ net mas |
| 1702 60 80 | Inulin syrup obtained directly by hydrolysis of inulin or oligofructoses, containing in the dry state > 50 %by weight of fructose in free form or as sucrose | 7 | 0.40 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net (DTNZ) | 0.35 EUR/100 kg/net per 1 %sucrose | Freefrom 2033 |
| 1702 60 95 | Fructose in solid form and fructose syrup not containing added flavouring or colouring matter and containing in the dry state > 50 %by weight of fructose (excl. isoglucose, inulin syrup, chemically pure fructose and invert sugar) | OS | 0.40 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net (DTNZ) | 0.40 EUR/100 kg/net per 1 %sucroseIn quota: 0.20 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net per 1 %sucrose |
| 1702 90 10 | Chemically pure maltose, in solid form | 7 | 12.8% | 12.8% | 11.2% | Freefrom 2033 |
| 1702 90 30 | Isoglucose in solid form, containing in the dry state 50 %by weight of fructose, obtained from glucose polymers | OS | 50.70 EUR/100 kg/ net mas | 50.70 EUR/100 kg/net (DTNM) | 50.70 EUR/100 kg/ net masIn quota: 25.35 EUR/100 kg/ net mas | 50.70 EUR/100 kg/ net mas |
| 1702 90 50 | Maltodextrine in solid form and maltodextrine syrup (excl. flavoured or coloured) | OS | 20.00 EUR/100 kg/net | 20.00 EUR/100 kg/net | 20.00 EUR/100 kg/netIn quota: 10.00 EUR/100 kg/net | 20.00 EUR/100 kg/net |
| 1702 90 71 | Sugar and molasses, caramelised, containing in the dry state ≥ 50 %by weight of sucrose | OS | 0.40 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net (DTNZ) | 0.40 EUR/100 kg/net per 1 %sucroseIn quota: 0.20 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net per 1 %sucrose |
| 1702 90 75 | Sugar and molasses, caramelised, containing in the dry state < 50 %by weight of sucrose, in powder form, whether or not agglomerated | OS | 27.70 EUR/100 kg/net | 27.70 EUR/100 kg/net | 27.70 EUR/100 kg/netIn quota: 13.85 EUR/100 kg/net | 27.70 EUR/100 kg/net |
| 1702 90 79 | Sugar and molasses, caramelised, containing in the dry state < 50 %by weight of sucrose (excl. sugar and molasses in powder form, whether or not agglomerated) | OS | 19.20 EUR/100 kg/net | 19.20 EUR/100 kg/net | 19.20 EUR/100 kg/netIn quota: 9.60 EUR/100 kg/net | 19.20 EUR/100 kg/net |
| 1702 90 80 | Inulin syrup, obtained directly by hydrolysis of inulin or oligofructoses, containing in the dry state ≥ 10 %but ≤ 50 %by weight of fructose in free form or as sucrose | 7 | 0.40 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net (DTNZ) | 0.35 EUR/100 kg/net per 1 %sucrose | Freefrom 2033 |
| 1702 90 95 | Sugars in solid form, incl. invert sugar, and sugar and sugar syrup blends containing in the dry state 50 %by weight of fructose, not containing added flavouring or colouring matter (excl. cane or beet sugar, chemically pure sucrose and maltose, lactose, maple sugar, glucose, fructose, maltodextrine, and syrups thereof, isoglucose, inulin syrup and caramel) | OS | 0.40 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net (DTNZ) | 0.40 EUR/100 kg/net per 1 %sucroseIn quota: 0.20 EUR/100 kg/net per 1 %sucrose | 0.40 EUR/100 kg/net per 1 %sucrose |
Into Brazil from the EU: 12 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1702 11 00 | Lactose and lactose syrup, by weight ≥ 99 %lactose, etc. | 4 | 16% | 14.4% | 11.5% | Freefrom 2030 |
| 1702 19 00 | Other lactose and lactose syrup | 4 | 16% | 14.4% | 11.5% | Freefrom 2030 |
| 1702 20 00 | Maple sugar and maple syrup | 0 | 16% | 14.4% | Free | Free |
| 1702 30 11 | Chemically pure glucose | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 1702 30 19 | Other fructose containing, in dry state, by weight < 20 %fructose | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 1702 30 20 | Glucose syrup containing, in dry state, by weight < 20 %fructose | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 1702 40 10 | Glucose containing, in dry state, 20% ≤ weight < 50 %of fructose | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 1702 40 20 | Glucose syrup containing, in dry state, 20% ≤ weight < 50 %of fructose | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 1702 50 00 | Chemically pure fructose | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 1702 60 10 | Fructose containing, in dry state, weight > 50 %of fructose | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 1702 60 20 | Glucose syrup containing, in dry state, weight > 50 %of fructose | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
| 1702 90 00 | Other sugar, sugar syrup, honey substitute, etc. | 10 | 16% | 14.4% | 13% | Freefrom 2036 |
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Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.