Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 1704 · Sugar and confectionery

Sugar confectionery

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU's duty on Mercosur sugar confectionery is up to 12.1% plus specific duties today and reaches zero by 2036 (an entry price or similar component still applies on 11 lines); Brazil's duty on EU sugar confectionery is up to 18% today and reaches zero by 2041 (a quota at 18% runs until 2039).

Rates at a glance

Into the EU from Mercosur

12 tariff lines

Preferential duty 2026

5.6–12.1%

plus specific duties on 3 lines

Duty-free on all phased lines by

2036

Agreement base rate

6.2–13.4%

plus specific duties on 3 lines

Applied MFN rate today

6.2–13.4%

Into Brazil from the EU

4 tariff lines

Preferential duty 2026

16.8–18%

Duty-free on all phased lines by

2041

Agreement base rate

20%

Applied MFN rate today

18%

Work out the duty on your shipment

Opens the calculator with heading 1704 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Sweets, chewing gum and white chocolate pay both a percentage and a sugar-linked component in the EU, phased out over a long schedule. Mercosur covers white chocolate with a quota and phases out the rest over its longest schedule. The sugar component depends on the recipe and isn't in our figures.

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.

Highest preferential ad valorem duty by year, 1704Mercosur → EU: 12.1% in 2026 to 0% in 2036; EU → Mercosur: 18% in 2026 to 0% in 2041. The table below has the same figures.0%10%20%20262028203020322034203620382040
Mercosur → EUEU → Mercosur

Into the EU from Mercosur

Into the EU from Mercosur
YearAd valorem dutyLines duty-free
20265.6–12.1%0 / 12
20275–10.9%0 / 12
20284.5–9.7%0 / 12
20293.9–8.5%0 / 12
20303.3–7.3%0 / 12
20312.8–6%0 / 12
20322.2–4.8%0 / 12
20331.6–3.6%0 / 12
20341.1–2.4%0 / 12
20350.5–1.2%0 / 12
20360%12 / 12

3 lines also carry a specific duty in 2026, cut on the same schedule.

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
202616.8–18%0 / 4
202715.7–18%0 / 4
202814.6–18%0 / 4
202913.5–18%0 / 4
203012.3–18%0 / 4
203111.2–18%0 / 4
203210.1–18%0 / 4
20339–18%0 / 4
20347.8–18%0 / 4
20356.7–18%0 / 4
20365.6–18%0 / 4
20374.5–18%0 / 4
20383.3–18%0 / 4
20392.2–18%0 / 4
20400–1.1%1 / 4
20410%4 / 4

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

  • 10× 12

EU → Mercosur

  • 15× 3
  • CH2× 1

Tariff-rate quotas

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.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil20%18%16.8–18%2041Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina20%20%18.7–20%2041Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay20%18%16.8–18%2041Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay20%6–18%6–16.8%2041Paraguay 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: 12 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
1704 10 10Chewing gum, whether or not sugar-coated, containing < 60 %sucrose, incl. invert sugar expressed as sucrose106.2% + 27.10 EUR/100 kg/net + MIN/MAX6.2% + 27.10 EUR/100 kg/net + MIN/MAX5.6% + 24.63 EUR/100 kg/net + MIN/MAXFreefrom 2036
1704 10 90Chewing gum, whether or not sugar-coated, containing ≥ 60 %sucrose, incl. invert sugar expressed as sucrose106.3% + 30.90 EUR/100 kg/net + MIN/MAX6.3% + 30.90 EUR/100 kg/net + MIN/MAX5.7% + 28.08 EUR/100 kg/net + MIN/MAXFreefrom 2036
1704 90 10Liquorice extract containing > 10 %sucrose, without other added substances1013.4%13.4%12.1%Freefrom 2036
1704 90 30White chocolate109.1% + 45.10 EUR/100 kg/net + MIN/MAX9.1% + 45.10 EUR/100 kg/net + MIN/MAX8.2% + 40.99 EUR/100 kg/net + MIN/MAXFreefrom 2036
1704 90 51Pastes, incl. marzipan, in immediate packings of ≥ 1 kg109% + MIN/MAX + EA9% + MIN/MAX + EA8.1% + MIN/MAX + EAFreefrom 2036
1704 90 55Throat pastilles and cough drops109% + MIN/MAX + EA9% + MIN/MAX + EA8.1% + MIN/MAX + EAFreefrom 2036
1704 90 61Sugar-coated "panned" goods, not containing cocoa109% + MIN/MAX + EA9% + MIN/MAX + EA8.1% + MIN/MAX + EAFreefrom 2036
1704 90 65Gum and jelly confectionery, incl. fruit pastes in the form of sugar confectionery109% + MIN/MAX + EA9% + MIN/MAX + EA8.1% + MIN/MAX + EAFreefrom 2036
1704 90 71Boiled sweets, whether or not filled109% + MIN/MAX + EA9% + MIN/MAX + EA8.1% + MIN/MAX + EAFreefrom 2036
1704 90 75Toffees, caramels and similar sweets109% + MIN/MAX + EA9% + MIN/MAX + EA8.1% + MIN/MAX + EAFreefrom 2036
1704 90 81Compressed tablets of sugar confectionery, whether or not manufactured with binding agents, not containing cocoa (excl. chewing gum, white chocolate, throat pastilles and cough drops, gum confectionery and jelly confectionery incl. fruit pastes in the form of sugar confectionery, boiled sweets, whether or not filled, pastes, incl. marzipan, in immediate packings of a net content of ≥ 1 kg)109% + MIN/MAX + EA9% + MIN/MAX + EA8.1% + MIN/MAX + EAFreefrom 2036
1704 90 99Pastes, marzipan, nougat and other prepared sugar confectionery, not containing cocoa (excl. chewing gum, white chocolate, throat pastilles and cough drops, gum and jelly confectionery incl. fruit pastes in the form of sugar confectionery, boiled sweets, toffees, caramels and similar sweets, compressed tablets, and pastes incl. marzipan in immediate packings of ≥ 1 kg)109% + MIN/MAX + EA9% + MIN/MAX + EA8.1% + MIN/MAX + EAFreefrom 2036
Into Brazil from the EU: 4 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
1704 10 00Chewing gums, without cocoa, whether or not sugar-coated1520%18%16.8%Freefrom 2041
1704 90 10White chocolate, not containing cocoaCH220%18%18%In quota: 18%Freefrom 2040
1704 90 20Chocolates, caramels, sweets, tablets, not containing cocoa1520%18%16.8%Freefrom 2041
1704 90 90Other products sugar confectionery, not containing cocoa1520%18%16.8%Freefrom 2041

Related products

All headings in chapter 17: Sugar and confectionery

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.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.