This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

CAP imports

Control procedures on importations of sugar at reduced rates of duty: sugar quotas

Regulation 891/2009 gives details of the quotas available for sugar imports; there are now fewer quotas than used to be the case. Under the Balkans sugar quotas, sugar may be imported from countries in this region at zero duty rates.

Under quotas known as CXL Concessions, raw cane sugar may be imported from any country at a reduced rate of 98 Euros per tonne; additionally there is a quota for all kinds of sugar from India where the duty rate is zero.

Another two quotas relate to exceptional and industrial sugar, and for these the sugar has to be put to particular uses such as the production of bio ethanol. Duty rates under these quotas have not yet been advised by the Commssion.

For all these quotas, an import licence giving access to the particular quota being used is required. A certificate of origin is required for all quotas under the CXL Concessions quotas unless the quota number on the licence is 09.4320.