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HMRC internal manual

CAP imports

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

Molasses are liable to safeguard charges where the same principles regarding their calculations apply as outlined above for sugar.

However, in recent years, duty has usually been suspended because the value of the representative price plus any duty payable has been above a threshold of 8.21 Euros per 100 kgs, as outlined in Article 40 of Regulation 951/2006.

CHIEF Noticeboards 070179 and 040180 show what the current representative prices are.