Product classification
HS code for Refined sugar: 1701.99
Sugars, sucrose, chemically pure, in solid form, not containing added flavouring or colouring matter.
Classification of refined sugar under HS 1701.99
Refined sugar is classified under HS code 1701.99, which specifically covers cane or beet sugar and chemically pure sucrose in solid form, excluding those with added flavoring or coloring. The classification logic follows the Harmonized System's hierarchical structure, where Chapter 17 governs sugars and sugar confectionery. Heading 1701 is dedicated to cane or beet sugar. Within this heading, the 1701.99 subheading acts as a residual category for refined sugars that do not fall under raw sugar (1701.12-1701.14) or flavored/colored variations (1701.91). To qualify for this code, the sugar must have a sucrose content that results in a polarization of 99.5 degrees or higher. The refining process typically involves melting raw sugar, purifying it through processes like carbonatation or phosphatation, and then decolorizing it using activated carbon or ion-exchange resins. The final product is then crystallized and dried. This classification is strictly for solid forms; if the sugar is in an aqueous solution (syrup), it would move to heading 1702. Furthermore, the absence of additives is a critical determinant, as the inclusion of anti-caking agents in small quantities is generally permitted, but significant flavoring would shift the product to 1701.91 or even 2106. The General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and GRI 6, are applied to ensure that the product is classified according to the terms of the headings and subheadings. Refined sugar is a staple commodity, and its classification is vital for determining tariff rates, which can vary significantly between raw and refined states to protect domestic refining industries.
- Covers
- White granulated sugar
- Powdered sugar (icing sugar) without additives
- Refined sugar cubes
- Chemically pure sucrose in solid form
- Caster sugar
- Extra fine sugar
- Also under 1701.99
- Domino Granulated Sugar
- C&H Pure Cane Sugar
- Tate & Lyle White Sugar
- Nordzucker Refined Sugar
Codes often confused with 1701.99
Common mistake. Refined sugar is frequently confused with HS code 1701.91, which covers sugar with added flavoring or coloring matter. Another common error involves HS code 1701.14, which is designated for raw cane sugar; the distinction lies in the degree of centrifugal processing and the resulting polarization level. Additionally, liquid sugar solutions or syrups are classified under 1702 instead of 1701.99, as the latter strictly requires the product to be in solid form. Food preparations containing sugar but also other ingredients like cocoa are classified under Chapter 18 or 19.
Top exporters and importers of HS 170199 (the code used for refined sugar), 2025
In 2025, the largest exporter of HS 170199 (the code used for refined sugar) in UN Comtrade data was Brazil, with 13% of world exports; the largest importer in UN Comtrade data was Italy, with 6.8% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 170199, not only refined sugar.
Top exporters 2025 · share of world exports
- 1 Brazil $2.0B 13% of world exports
- 2 Thailand $1.6B 10% of world exports
- 3 India $1.6B 10% of world exports
World total: $15.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $1.0B 6.8% of world imports
- 2 United States $603M 4.0% of world imports
- 3 Spain $561M 3.7% of world imports
World total: $15.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for refined sugar
Brazil classifies refined sugar under NCM 1701.99.00: HS 1701.99 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about refined sugar
What is the HS code for Refined sugar?
The HS code for Refined sugar is 170199 (Sugars; sucrose, chemically pure, in solid form, not containing added flavouring or colouring matter). The HS code for refined sugar in solid form, without added flavoring or coloring, is 1701.99.
How do I classify Refined sugar for customs?
Refined sugar is classified under HS code 170199 — Sugars; sucrose, chemically pure, in solid form, not containing added flavouring or colouring matter. This is a 6-digit subheading level code.
Does this code include sugar syrups?
No, sugar syrups and aqueous solutions of sugar are classified under heading 1702, as 1701.99 is reserved for sugar in solid form.
Which countries are the top exporters of refined sugar (HS 170199)?
In 2025, the top exporters of HS 170199 (the code used for refined sugar) in UN Comtrade data were Brazil ($2.0B, 13% of world exports), Thailand ($1.6B) and India ($1.6B). World exports came to about $15.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of refined sugar (HS 170199)?
In 2025, the top importers of HS 170199 (the code used for refined sugar) in UN Comtrade data were Italy ($1.0B, 6.8% of world imports), the United States ($603M) and Spain ($561M). World imports came to about $15.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Refined sugar the same in all countries?
The base HS code 170199 for Refined sugar is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for refined sugar in Brazil?
In Brazil, refined sugar (HS 170199) is classified under NCM 1701.99.00.