Buyer guide · updated 11 October 2026
HS code for ICUMSA 45, ICUMSA 150 and VHP sugar.
White sugar polarising 99.5° or more, which covers ICUMSA 45 and standard ICUMSA 150, is HS 1701.99. VHP raw sugar is HS 1701.14. For sugar with nothing added, polarisation decides it: under the Harmonized System, “raw sugar” means sugar polarising below 99.5°, so anything at 99.5° or above is not raw. In Brazil’s Mercosur nomenclature the codes are NCM 1701.99.00 and 1701.14.00, and 1701.99 is not split further. Your own country may split 1701.99 into national lines with different duties or permits, so give your customs broker the full specification, not just the grade name.
Heading 17.01 in the Harmonized System
| Code | Description (HS 2022) |
|---|---|
| 1701.12 | Raw beet sugar |
| 1701.13 | Raw cane sugar specified in Subheading Note 2 (non-centrifugal) |
| 1701.14 | Other raw cane sugar |
| 1701.91 | Other sugar, containing added flavouring or colouring matter |
| 1701.99 | Other sugar |
Subheading Note 1 to Chapter 17 sets the line: for 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose sucrose content by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°. Note 2 limits 1701.13 to cane sugar made without centrifugation, polarising from 69° up to 93°. Neither the heading nor the notes changed between HS 2017 and HS 2022, and the amendments published for HS 2028 don’t touch them.
Not sure how your customs will classify your grade? Send the specification with your port.
Send a requirement →Which code for which grade
| Grade | Typical polarisation | HS code | Brazil NCM |
|---|---|---|---|
| ICUMSA 45 | 99.8° minimum (ICE No. 5) | 1701.99 | 1701.99.00 |
| ICUMSA 150 | 99.5° minimum (Codex) | 1701.99 | 1701.99.00 |
| VHP | Above 99.0° (Brazil’s standard) | 1701.14, while below 99.5° | 1701.14.00 |
The rule is the polarisation, not the name. Cane sugar reading 99.5° or more is not raw sugar for customs purposes, whatever it is called, and falls in 1701.99. Brazil’s official nomenclature describes 1701.14.00 as “other cane sugars” and 1701.99.00 as “other”, both in force since 1 April 2022.
How some importing countries split 1701.99
| Country | National lines under 1701.99 | What decides the line |
|---|---|---|
| European Union | 1701 99 10 white sugar; 1701 99 90 other | White sugar is 99.5% or more sucrose by polarimetry, with no colour criterion. Both lines carry a third-country duty of 41.9 euro per 100 kg net (2026). |
| United States | 1701.99.05, .10, .50 | Quota status, not grade: .10 is within the tariff-rate quota, .50 is over quota, and .05 is for goods entered under general note 15. |
| Sri Lanka | 1701.99.10, .20 (cane); .30, .40 (beet); .90 other | Polarisation: .10 is 99.70 or more, .20 is 99.50 or more but below 99.70. Only .90 needs an import licence. |
| Jordan | Refined cane or beet sugar; other | “Refined” pays 0% duty, “other” 10%. The tariff gives no polarisation or colour definition of “refined”. |
| India | 1701 99 10 sugar cubes; 1701 99 90 other | Form: loose white sugar is 1701 99 90 (tariff as on 1 May 2023; confirm the current schedule). |
The same cargo can land in different lines in different countries, and the line sets the duty, the permit and sometimes the quota. In Jordan the difference between “refined” and “other” is 0% against 10% duty; in Sri Lanka, only the “other” line needs a licence. Country details are in the import rules by country.
“HSN code”
In India, “HSN” (Harmonised System of Nomenclature) is the term used for these codes under GST. For white sugar the HSN subheading is the same 1701.99.
What to give your customs broker
- the specification: polarisation, colour in ICUMSA units, moisture, and whether anything is added;
- the form and packing, for example loose crystal in 50 kg bags;
- the origin, for any trade agreement or quota;
- the inspection certificate figures, once you have them.
Customs classifies the goods as described in the specification and documents, and can test a sample. A seller’s grade name alone doesn’t decide the line. More on the grades in what ICUMSA means and ICUMSA 45 vs ICUMSA 150 vs VHP.
Sources
- World Customs Organization, HS Nomenclature 2022, Chapter 17: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0417_2022e.pdf; HS 2028 amendments (NG0304Ba): https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2028/ng0304ba.pdf
- USITC, Harmonized Tariff Schedule of the United States 2026 Rev. 21, Chapter 17 (subheading notes and lines 1701.14 and 1701.99): https://hts.usitc.gov/
- Siscomex, Nomenclatura Comum do Mercosul, in force 11 Oct 2026 (Resolução Gecex 926/2026): https://portalunico.siscomex.gov.br/classif/
- Implementing Regulation (EU) 2025/1926, Combined Nomenclature 2026, Chapter 17 and Additional Note 3: https://eur-lex.europa.eu/eli/reg_impl/2025/1926/oj
- Sri Lanka Customs, National Imports Tariff Guide 2026, Chapter 17: https://www.customs.gov.lk/wp-content/uploads/2026/06/Tariff%202022%20Section%20IV%20Final_Chap_17.pdf
- Jordan Customs, Integrated Tariff System, heading 1701, checked 11 Oct 2026: https://services.customs.gov.jo/jccits/search_tariffcode.aspx?parent=1701
- CBIC (India), Customs Tariff, Chapter 17, as on 1 May 2023; CBIC GST FAQ on HSN: https://cbic-gst.gov.in/aces/Documents/faq-on-gst.pdf
- ICE Futures Europe, White Sugar Futures contract rules, Rule IIII.2(a); Codex CXS 212-1999; MAPA Instrução Normativa 47/2018 (VHP definition)
Checked on 11 October 2026. Rules and web pages change; check the source before you rely on a detail.