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HMRC internal manual

CAP imports

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

Polarisation is defined in as follows:

‘The degree of polarisation shown’ means the actual polarimetric reading of the raw sugar imported, verified where necessary by the competent national authorities using the polarimetric method, and expressed in degrees to six decimal places.

White sugar has a minimum polarisation of 99.5%. Standard white sugar has a minimum polarisation of 99.7%.

Raw sugar is sugar with a polarization of less than 99.5%. Raw sugar of standard quality has a yield in white sugar of 92%. The yield is calculated by multiplying the degree of polarization of the sugar by two, and then subtracting 100.

If the yield of raw cane sugar and beet sugar, for refining, is more than 92% then a duty adjustment should be made by multiplying the duty by x/92, where x is the yield. For example, if the yield is 93.5% and the duty payable on standard quality sugar is £2,500, then the calculation would be:

2,500 x 93.5/92, which equals £2,540.76.

A similar adjustment should be made for any safeguard charges. This adjustment also applies to raw cane sugar and beet sugar, not for refining.