1. 0117Sugars and sugar confectionery
  2. 021704Sugar confectionery (including white chocolate), not containing cocoa
  3. 031704900000Other
  4. 041704905100Other
  5. 051704906500Other
  6. 061704908100Other
  7. 071704909900Other
  8. 081704909911Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
UK commodity code
1704909911
Marshmallows, containing 45 % or less by weight of sugar (including invert sugar expressed as sucrose)
Rates updated· Source: GOV.UK Trade Tariff API v2 (Open Government Licence v3)
Duty rate (MFN)
8.00 %
VAT — conditional, 2 rates apply
20.00 %
Standard rate (no special condition)
0.00 %
VAT zero rate

Estimate duty

This is an estimate based on published rates, not customs advice. Final assessment is made by customs.

Preferential rates by trading partner

The MFN rate above is what applies by default. If your goods qualify for one of the UK's trade agreements or schemes, a lower rate may apply instead.

See all 55 preferential rates
PartnerRateBasis
Albania0.00 %Preferential duty rate without conditions or limits (including ceilings)
Australia0.00 %Preferential duty rate without conditions or limits (including ceilings)
Cameroon0.00 %Preferential duty rate without conditions or limits (including ceilings)
Canada0.00 %Preferential duty rate without conditions or limits (including ceilings)
CARIFORUM0.00 %Preferential duty rate without conditions or limits (including ceilings)
Central America0.00 %Preferential duty rate without conditions or limits (including ceilings)
Central America0.00 %Preferential tariff quotas
Ceuta0.00 %Preferential duty rate without conditions or limits (including ceilings)
Chile0.00 %Preferential duty rate without conditions or limits (including ceilings)
Chile0.00 %Preferential tariff quotas
Colombia0.00 %Preferential duty rate without conditions or limits (including ceilings)
CPTPP All Members excluding Canada0.00 %Preferential duty rate without conditions or limits (including ceilings)
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences0.00 %GSP duty rate without conditions or limits
Developing Countries Trading Scheme (DCTS) - Enhanced Preferences0.00 %GSP duty rate without conditions or limits
Developing Countries Trading Scheme (DCTS) - Standard Preferences4.50 %GSP duty rate without conditions or limits
Eastern and Southern Africa States0.00 %Preferential duty rate without conditions or limits (including ceilings)
Ecuador0.00 %Preferential duty rate without conditions or limits (including ceilings)
Egypt0.00 %Preferential duty rate without conditions or limits (including ceilings)
European Union0.00 %Preferential duty rate without conditions or limits (including ceilings)
Faroe Islands0.00 %Preferential duty rate without conditions or limits (including ceilings)
Fiji0.00 %Preferential duty rate without conditions or limits (including ceilings)
Georgia0.00 %Preferential duty rate without conditions or limits (including ceilings)
Ghana0.00 %Preferential duty rate without conditions or limits (including ceilings)
Iceland0.00 %Preferential duty rate without conditions or limits (including ceilings)
India0.00 %Preferential duty rate without conditions or limits (including ceilings)
Israel0.00 %Preferential duty rate without conditions or limits (including ceilings)
Ivory Coast0.00 %Preferential duty rate without conditions or limits (including ceilings)
Japan0.00 %Preferential duty rate without conditions or limits (including ceilings)
Jordan0.00 %Preferential duty rate without conditions or limits (including ceilings)
Kenya0.00 %Preferential duty rate without conditions or limits (including ceilings)
Kosovo0.00 %Preferential duty rate without conditions or limits (including ceilings)
Lebanon0.00 %Preferential duty rate without conditions or limits (including ceilings)
Liechtenstein0.00 %Preferential duty rate without conditions or limits (including ceilings)
Melilla0.00 %Preferential duty rate without conditions or limits (including ceilings)
Mexico0.00 %Preferential duty rate without conditions or limits (including ceilings)
Moldova0.00 %Preferential duty rate without conditions or limits (including ceilings)
Morocco0.00 %Preferential duty rate without conditions or limits (including ceilings)
New Zealand0.00 %Preferential duty rate without conditions or limits (including ceilings)
North Macedonia0.00 %Preferential duty rate without conditions or limits (including ceilings)
Norway0.00 %Preferential duty rate without conditions or limits (including ceilings)
OCTs (Overseas Countries and Territories)0.00 %Preferential duty rate without conditions or limits (including ceilings)
Palestine0.00 %Preferential duty rate without conditions or limits (including ceilings)
Panama0.00 %Preferential tariff quotas
Papua New Guinea0.00 %Preferential duty rate without conditions or limits (including ceilings)
Peru0.00 %Preferential duty rate without conditions or limits (including ceilings)
SADC EPA0.00 %Preferential duty rate without conditions or limits (including ceilings)
Samoa0.00 %Preferential duty rate without conditions or limits (including ceilings)
San Marino0.00 %Preferential duty rate without conditions or limits (including ceilings)
Serbia0.00 %Preferential duty rate without conditions or limits (including ceilings)
Solomon Islands0.00 %Preferential duty rate without conditions or limits (including ceilings)
South Africa5.50 %Preferential duty rate without conditions or limits (including ceilings)
South Korea0.00 %Preferential duty rate without conditions or limits (including ceilings)
Switzerland0.00 %Preferential duty rate without conditions or limits (including ceilings)
Tunisia0.00 %Preferential duty rate without conditions or limits (including ceilings)
Turkey0.00 %Preferential duty rate without conditions or limits (including ceilings)
Turkey0.00 %Preferential tariff quotas
Ukraine0.00 %Preferential duty rate without conditions or limits (including ceilings)
Vietnam0.00 %Preferential duty rate without conditions or limits (including ceilings)

Import & export controls

  • Non preferential tariff quota
    ERGA OMNES — 35.00 % — quota order 050053
  • Restriction on entry into free circulation
    ERGA OMNES
  • Import control of organic products
    ERGA OMNES
  • Supplementary unit import
    Central America — kg/raw sugar
  • Additional duties
    Belarus — 35.00 %
  • Additional duties
    Russia — 35.00 %
  • Restriction on entry into free circulation
    Ukraine

Matching US HTS codes

Sharing the 6-digit HS root 170490.

1704901000Candied nuts1704902500Cough drops1704903520Containing peanuts, peanut butter or peanut paste1704903550Other1704903590Other1704905200Described in general note 15 of the tariff schedule and entered pursuant to its provisions1704905400Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions1704905800Other1704906400Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions1704906800Other1704907400Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions1704907800Other

Related codes

Other codes at this level
1704909912Halva1704909919Other