HS Code 1704 falls under Chapter 17 of the Harmonized System of Nomenclature, which is dedicated to “Sugars and Sugar Confectionery.” Specifically, HS Code 1704 covers sugar confectionery not containing cocoa, including products such as white chocolate, candies, toffees, lozenges, and similar sweets. These items are generally made using sugar as the primary ingredient, sometimes with added flavors, colors, and ingredients like gelatin or fruit extracts.
Chapter 17 includes sugar in all forms and sugar-based confections, but 1704 narrows the focus to sweets and candies without cocoa. This classification helps in international trade compliance and accurate tariff and tax application.
TL;DR
- The HS code for sweets is typically “1704,” which covers sugar confectionery, including chocolates and candies.
- Correct HS code classification ensures accurate customs processing and tariff rates for sweets.
- GST for sweets in India is generally 18%, but it may vary based on specific product types and ingredients.
- Understanding the HS code and GST helps businesses calculate shipping costs and taxes accurately.
- Using the correct HS code and complying with GST regulations can prevent customs issues and penalties.
GST Rate on Products under HS Code 1704
Products classified under HS Code 1704 attract a Goods and Services Tax (GST) rate of 18%. This includes all types of sugar confectionery without cocoa, such as boiled sweets, jellies, toffees, chewing gum, and similar items. However, GST rates may vary slightly based on packaging, branding, and intended use (e.g., medicated lozenges may fall under a different classification). Always refer to the latest GST notifications or consult a tax professional to confirm the applicable rate for your specific product.
Quick Reference Table for India to US Export/Import
| HS Code | Product Type | General Duty |
| HS Code 1704.10 | Sugar confectionery; chewing gum | 4% |
| HS Code 1704.90 | Sugar confectionery; excluding chewing gum | Free- 12.2% |
What Goods are Covered Under HS Code 1704?
HS Code 1704 covers a wide range of sugar confectionery products not containing cocoa. This includes edible preparations made primarily of sugar, often enhanced with flavors, colors, fruit extracts, or gelatin. The products under this category are typically consumed for taste and enjoyment rather than nutrition, and they come in solid, semi-solid, or gel forms. These sweets are commonly sold loose or packaged and may be wrapped individually.
Some common items classified under HS Code 1704 are:
- Boiled sweets (candies, lollipops)
- Toffees and caramels
- Gummies and jellies
- Lozenges (non-medicinal)
- Marshmallows
- Chewing gum and bubble gum
- White chocolates
HS Code 1704.10: Chewing Gum, whether or not Sugar-Coated, not containing cocoa
This subheading includes all forms of chewing gum and bubble gum, whether they are sugar-coated or not. These products are made using gum base combined with sweeteners, flavors, and softeners.
Examples:
- Mint-flavored chewing gum
- Fruity bubble gum sticks
- Sugar-free chewing gum tablets
HS Code 1704.90: Other sugar confectionery (Including White Chocolate)
This is a broader category that excludes chewing gum and includes all other sugar confectionery items not containing cocoa.
Examples:
- Fruit jellies and gummy bears
- Boiled candies like lollipops
- Hard and soft toffees
- Sugar-coated fennel seeds (saunf)
- Marshmallows
- Sugar-based mouth fresheners
- White chocolate (without cocoa solids)
Simplify HS Code Classification with Intoglo
Make HS Code 1704 classification easier with Intoglo’s smart tools:
- HS Code Lookup & Finder – Instantly find accurate HS codes and tariff details for your exports.
- AI-Powered HS Code Scanner – Upload a product image to get US-specific HS codes and tariffs using our AI tool.
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Trade and Market Statistics
The global sweet confectionery market continues to thrive, driven by growing demand across regions and diverse product innovations. Below is an overview of top trading countries for sugar confectionery not containing cocoa.
Top Exporters of Sweet Confectionery
Sugar confectionery without cocoa saw impressive export growth in 2023, with several countries dominating the global market. These exports include a wide range of candies, chewing gum, gummies, and related products.
| Country | Export Value (2023) |
| Germany | $1.97 billion |
| China | $1.5 billion |
| Mexico | $1.36 billion |
| Spain | $955 million |
| Netherlands | $932 million |
Key Insight:
These countries collectively contributed significantly to the global trade of sugar confectionery, which reached a total value of $16.8 billion in 2023, marking a 15.1% increase from the previous year.
Top Importers of Sweet Confectionery (2023–2024)
The demand for sweet confectionery remained strong in 2023–2024, with countries importing large volumes of sugar-based treats to meet consumer preferences for both traditional and innovative sweets.
| Country | Import Value (2023) |
| United States | $3.12 billion |
| United Kingdom | $995 million |
| Germany | $952 million |
| Netherlands | $654 million |
| Canada | $611 million |
Looking to Export Sweet Confectionery from India to the USA?
Whether you’re shipping gummies, hard candies, or chewing gum, navigating the complexities of cross-border logistics can be overwhelming. That’s where Intoglo steps in.
We specialize in end-to-end FCL shipping from India to the USA—covering everything from pickup to last-mile delivery. Our logistics experts understand the specifics of HS Code 1704 and ensure your sweet exports reach their destination smoothly and compliantly.
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FAQs
1. What is HS Code 1704 and how is it classified internationally?
A: HS Code 1704 falls under Chapter 17 – Sugars and Sugar Confectionery in the Harmonized System (HS) and refers specifically to sugar confectionery not containing cocoa. It includes a range of sweet products such as hard candies, chewing gum, gummies, toffees, and white chocolate. This code is recognized globally for trade, but tariff rates and interpretations may vary by country.
2. Are medicated lozenges or sugar-based supplements also classified under 1704?
A: No, medicated lozenges or sugar-based supplements with therapeutic properties are typically classified under pharmaceutical categories, not HS Code 1704. Classification depends on formulation, packaging, and intended use, so accurate categorization is important to avoid customs issues.
3. How does GST apply to sugar confectionery under HS Code 1704 in India?
In India, products under HS Code 1704 attract an 18% GST, regardless of packaging or branding. However, specific product compositions or usage (e.g., ayurvedic or therapeutic) might qualify for different GST rates under other classifications.
4. Why is accurate HS code classification important for exporters?
Using the wrong HS code can lead to customs delays, fines, misapplied duties, or shipment rejections. It can also affect your eligibility for trade agreements or duty exemptions. Ensuring correct classification saves time, cost, and legal hassle.
5. How can Intoglo assist exporters with HS code classification and compliance?
A: Intoglo provides two powerful tools:
- The HS Code Lookup & Finder to search accurate codes and tariff rates by product category
- The AI-Powered HS Code Scanner, which delivers 10-digit US-specific codes just by uploading a product image.
Intoglo provides end-to-end logistics solutions, including customs clearance, last-mile delivery, PAN India pickups, warehousing, end-to-end tracking of shipment from pickup to delivery, etc. Get in touch to join us for seamless shipping from India to the USA.
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