HS 121293 Sugar cane
Quick Answer: Sugar cane imported under HS 121293 enters the UK at £3.80 per 100 kg, the EU at €4.60 per 100 kg, and the US at $1.24 per tonne, with certain preferential trade agreements allowing for duty-free entry. This HS code specifically covers sugar cane, which is the raw plant material from which sugar is extracted. Importers and customs brokers should be aware of potential variations in duty rates based on origin and specific trade agreements, as detailed in comprehensive tariff databases like CustomTariffs. Understanding these nuances is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1212930000 | 3.80 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1212930000 | 4.60 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1212930000 | $1.24/t | Free (17 programs) | ["t"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 1212.93?
Imports of Sugar cane may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 121293 cover?
This subheading covers sugar cane, specifically Saccharum officinarum, in its raw or unprocessed form. According to the World Customs Organization's Harmonized System Nomenclature, this includes the stalks of the plant, which are the primary source of sugar. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, classifying fresh or dried sugar cane stalks intended for sugar extraction or other industrial uses under this code.
What falls outside HS 121293?
The following products are excluded from HS 121293: processed sugar cane products such as raw sugar (classified under HS 1701), molasses (HS 1703), or bagasse (HS 4401). Additionally, ornamental varieties of sugar cane or sugar cane intended for planting (seeds or vegetative parts) are classified elsewhere, typically within Chapter 06 or Chapter 12 depending on their specific form and intended use, and are not considered merchandise for sugar extraction.
What are common classification mistakes for HS 121293?
A common error is misclassifying processed sugar cane derivatives, such as sugar syrup or refined sugar, under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Products that have undergone significant processing beyond mere cleaning or cutting of the stalk, such as extraction of juice or drying for specific purposes, will likely fall under different headings, often in Chapter 17 for sugars and sugar confectionery.
How should importers classify products under HS 121293?
The correct procedure for classifying sugar cane under HS 121293 involves verifying the product's form and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Confirm that the product is indeed raw sugar cane stalks and not a processed derivative. If unsure, a binding ruling from the customs authority can provide definitive classification guidance, preventing potential delays and penalties.
How is the duty calculated for products under HS 121293?
A shipment of 10 metric tons of raw sugar cane, declared at a customs value of $5,000 USD, would attract a US duty of $150.00 (3.0% ad valorem × $5,000). This calculation uses the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS 121293. The duty is applied to the declared customs value of the imported goods.
Which trade agreements reduce duties for HS 121293?
Several free trade agreements may reduce the applicable duty rate for HS 121293, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating sugar cane from Canada and Mexico. The African Growth and Opportunity Act (AGOA) may also offer preferential rates for eligible African countries, potentially resulting in duty-free status. Documentation typically required includes a valid USMCA Certificate of Origin or a GSP Form A for AGOA beneficiaries, depending on the specific agreement and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for sugar cane (HS 121293) into major markets like the UK, EU, and US?
Import duty rates for sugar cane (HS 121293) vary significantly by country. For example:
- United Kingdom (UK): The standard duty rate is 3.80 GBP per 100 kg. This is an 'ad valorem' duty, meaning it's calculated based on the value of the goods, but expressed as a specific amount per unit of weight.
- European Union (EU): The standard duty rate is 4.60 EUR per 100 kg.
- United States (US): The US generally applies a duty of $1.24 per metric ton (t) for sugar cane, as per the Harmonized Tariff Schedule (HTS) of the United States. However, specific trade agreements can alter this.
It is crucial for importers to consult the official tariff schedules of the destination country (e.g., the UK Trade Tariff, EU TARIC database, or USITC HTS) for the most current and precise rates applicable to their specific shipment. Rates can change due to trade policy updates.
How is the import duty for sugar cane (HS 121293) calculated, and can you provide an example?
The duty calculation for sugar cane (HS 121293) is typically based on weight, not value (i.e., it's a specific duty). For instance, if a shipment of 5,000 kg of sugar cane is imported into the UK, and the duty rate is 3.80 GBP per 100 kg:
Calculation: (5,000 kg / 100 kg) * 3.80 GBP/100 kg = 50 * 3.80 GBP = 190.00 GBP.
Therefore, the import duty would be 190.00 GBP. Importers must accurately declare the net weight of the sugar cane to ensure correct duty assessment. Always verify the unit of measure for the duty rate (e.g., per 100 kg, per metric ton) as specified in the importing country's tariff.
What are the classification criteria for sugar cane under HS code 121293, and are there any common misclassifications?
HS code 121293 specifically covers 'Sugar cane'. The primary classification criterion is that the product must be sugar cane (Saccharum officinarum L.) in its raw, unprocessed state, intended for the extraction of sugar or for other industrial uses. It generally includes the whole cane stalk. Common misclassifications can occur if the product is processed beyond its raw form, such as if it has been crushed to extract juice, dried, or otherwise significantly altered. For example, sugar cane juice would fall under a different HS code. Importers should ensure the product matches the description and intended use outlined in the WCO's Harmonized System Explanatory Notes and national tariff databases.
Which preferential trade agreements offer reduced or duty-free import for sugar cane (HS 121293), and what documentation is typically required?
Several trade agreements can provide preferential duty rates for sugar cane (HS 121293). For instance, the US tariff schedule indicates 'Free' (often denoted by 'A') for imports from countries like Australia (AU), Canada (C), Mexico (MX) under USMCA, and others like Chile (CL), Singapore (SG), etc., under various bilateral agreements. The EU and UK also have agreements with numerous countries offering reduced tariffs.
To claim preferential treatment, importers must typically provide a 'Proof of Origin' document. This is usually a certificate of origin or a declaration of origin completed by the exporter, certifying that the goods originate in the partner country. The specific format and requirements for this document are detailed in the respective trade agreement and the importing country's customs regulations. Failure to provide valid proof of origin will result in the standard duty rate being applied.