HS Chapter 17: Sugars and sugar confectionery

Every tariff item in chapter 17 that this dataset carries a duty and a tax rate for, listed by heading so a code can be found by reading rather than by guessing. The rates sit on the code itself: open any item for the standard rate of basic customs duty from the First Schedule to the Customs Tariff Act, 1975, the integrated tax beside it, the surcharge and cess on top with the base each is charged on, and the part a duty-credit scrip can pay.

Heading 1701: Cane or beet sugar and chemically pure sucrose, in solid form

Heading 1702: Other sugars, including chemically pure lactose, maltose, glucose and fructose

Heading 1703: Molasses resulting from the extraction or refining of sugar

Heading 1704: Sugar confectionery (including white chocolate), not containing cocoa

Reading the duty column

The duty shown is the standard rate in the First Schedule to the Customs Tariff Act, 1975. It is not the whole bill and it is often not the rate a consignment is finally assessed at. On top of it sits the Social Welfare Surcharge at ten per cent of the duty under section 110 of the Finance Act, 2018, then integrated tax on the value plus those duties under section 3(8) of the Customs Tariff Act, 1975, and compensation cess on the same base under section 3(9) where the goods attract it.

Four things are outside every figure in this chapter, and each of them can move a Bill of Entry on its own. An exemption notification, which a great many consignments are assessed under and which this site does not apply. The Agriculture Infrastructure and Development Cess under section 124 of the Finance Act, 2021. A duty the schedule states per unit rather than as a percentage. And an anti-dumping, countervailing or safeguard duty on the line. The calculator works the whole stack.

The run on 18 August 2026 found no Integrated Tax (Rate) notification newer than the ones this dataset already carries, and no disagreement across the 447 duty codes it sampled against ICEGATE. Duty rates change by notification, and a notification can take effect the day it is issued. Confirm against the tariff in force before you file a Bill of Entry.

Chapter 16: Preparations of meat, of fish, of crustaceansEvery chapterChapter 18: Cocoa and cocoa preparations

For importers

Pay the basic customs duty line with a scrip, not cash.

Money locked before the scrip moves. Settlement the same business day.