HS 170230 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

Import duty rates for HS code 170230 vary significantly by importing country and trade agreement. For example, under the UK Global Tariff, the standard rate is 22.00 GBP per 100 kg. However, preferential rates may apply under trade agreements. For instance, goods originating from certain countries might benefit from reduced or zero duties. Importers should consult the specific tariff schedule of the destination country, such as the UK Trade Tariff or the EU TARIC database, for the most accurate and applicable rates. The USITC tariff schedule also provides specific rates, which can include ad valorem duties and specific duties, sometimes combined with preferential rates under Free Trade Agreements (FTAs) like USMCA or CAFTA-DR. For example, the US MFN rate can be 16.9¢/kg of total sugars + 5.1%, with specific rates for countries like Mexico (CO) or Peru (PE) under their respective FTAs.

The calculation of duty for HS code 170230 depends on the specific duty rate structure, which can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For instance, if a country applies a rate of 22.00 GBP per 100 kg and an importer brings in 500 kg of glucose syrup, the duty would be calculated as follows: (500 kg / 100 kg) * 22.00 GBP = 110.00 GBP. If the rate is a combination, such as 16.9¢/kg of total sugars + 5.1% (as seen in some US tariff schedules), you would first determine the total weight of sugars in the shipment, apply the per-kilogram rate, and then calculate 5.1% of the shipment's value. It is crucial to identify the exact basis of the duty rate (e.g., net weight, gross weight, total sugars, value) from the official tariff database.

To correctly classify goods under HS code 170230, importers must verify two primary criteria: the product's identity as glucose or glucose syrup, and its fructose content. The Explanatory Notes to the Harmonized System (WCO) clarify that 'glucose syrup' refers to purified, concentrated aqueous solutions of saccharides obtained from starch or similar raw materials, containing by weight in the dry state not less than 20% of saccharides other than those resulting from the hydrolysis of starch. Crucially, this specific subheading (170230) covers glucose and glucose syrup that either contain no fructose or contain less than 20% fructose by weight in the dry state. If the fructose content by weight in the dry state is 20% or more, the product would typically be classified under HS code 170240 (Glucose and glucose syrup, containing in the dry state 20% by weight of fructose or more, but not containing added sucrose nor containing 50% by weight or more of fructose in the dry state) or other relevant headings depending on the exact fructose percentage and presence of sucrose.

Standard import documentation for HS code 170230 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and any specific trade agreements being claimed, additional documents may be necessary. This could include a certificate of origin to prove the goods' nationality and qualify for preferential duty rates under trade agreements (e.g., EU Free Trade Agreements, US FTAs). A laboratory analysis certificate or a manufacturer's declaration might be required to substantiate the fructose content, ensuring compliance with the classification criteria of HS 170230. Food safety and health certificates may also be mandated by the importing country's food regulatory authorities. Customs brokers should always verify the specific requirements with the destination country's customs administration.

Several trade agreements can significantly impact duty rates for HS code 170230. For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), and others in Central America and the Caribbean (CAFTA-DR), as well as agreements with countries like Peru, Colombia, and South Korea. These agreements often provide for reduced or duty-free entry for qualifying goods. The European Union has a wide network of Association Agreements and Free Trade Agreements with countries worldwide, which can lead to preferential tariff treatment for glucose and glucose syrup. The UK, post-Brexit, maintains its own set of trade agreements, often mirroring or adapting EU agreements. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement and provide the necessary proof of origin, such as a certificate of origin, to benefit from these preferential rates. For instance, the US tariff schedule notes specific provisions (e.g., 9822.05.20 for BH, CL, JO, KR, OM, SG) indicating preferential treatment under various FTAs.