Import duty on candy & gummies in the UK

HS code

1704.90

UK codes

UK import duty

8% – 12%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Sugar confectionery without cocoa, such as gummies and hard candy, is 1704.90.

UK commodity codes under 1704.90

UK commodity code	Description	Import duty	VAT
1704 90 10 00	Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances	12%	20%
1704 90 30 00	White chocolate	8%	20%or 0% (VAT zero rate)
1704 90 51 00	Other › Pastes, including marzipan, in immediate packings of a net content of 1 kg or more	8%	20%or 0% (VAT zero rate)
1704 90 55 00	Other › Throat pastilles and cough drops	8%	20%
1704 90 61 00	Other › Sugar-coated (panned) goods	8%	20%
1704 90 65 00	Other › Other › Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery	8%	20%
1704 90 71 00	Other › Other › Boiled sweets, whether or not filled	8%	20%
1704 90 75 00	Other › Other › Toffees, caramels and similar sweets	8%	20%
1704 90 81 00	Other › Other › Other › Compressed tablets	8%	20%
1704 90 99	Other › Other › Other › Other 6 full 10-digit codes 1704 90 99 11 — Other › Other › Other › Other › Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose) › Marshmallows, containing 45 % or less by weight of sugar (including invert sugar expressed as sucrose) 1704 90 99 12 — Other › Other › Other › Other › Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose) › Halva 1704 90 99 19 — Other › Other › Other › Other › Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose) › Other 1704 90 99 92 — Other › Other › Other › Other › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) › Halva and loukhum › Halva 1704 90 99 93 — Other › Other › Other › Other › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) › Halva and loukhum › Loukhum 1704 90 99 99 — Other › Other › Other › Other › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) › Other	8%	20%or 0% (VAT zero rate)

Import duty on candy & gummies by country

Import into the US

Varies by line

See HTS codes ›

Import into the UK

8% – 12%

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Import into the EU

Varies by line

See CN codes ›

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will candy & gummies really cost you?

Add freight, duty and fees to your supplier price for a true per-unit cost.

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Sellers of candy & gummies also look up

Related products and their UK import duty.

HS 1905.31

Cookies & biscuits

UK duty: 8%

HS 1806.10

Cocoa powder

UK duty: Varies by line

HS 1509.20

Extra virgin olive oil

UK duty: £104 / 100 kg

HS 1806.32

Chocolate bars

UK duty: 8%

HS 1513.19

Coconut oil

UK duty: 8% – 12%

HS 0905.10

Vanilla beans

UK duty: 6%

Frequently asked questions

Q1What is the UK commodity code for candy & gummies?

It depends on the product’s details: 10 UK codes sit under HS 1704.90. The table on this page lists each one with its duty.

Q2What is the import duty on candy & gummies in the UK?

Between 8% – 12%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.

Q3Do I pay VAT on imported candy & gummies?

Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.

Q4Is the UK code the same as the US HTS code?

Only the first 6 digits (1704.90) are the same. The US adds its own digits and rates: see the US HTS code for candy & gummies.

Find another product’s UK duty

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New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.