29400000
ORGANIC CHEMICALS
XIII. OTHER ORGANIC COMPOUNDS - Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939
Product description and scope of CN code 294000
CN code 294000 covers chemically pure sugars other than sucrose, lactose, maltose, glucose and fructose, each of which has its own specific tariff subheading. In practice, this category includes substances such as ribose, arabinose, trehalose, raffinose, xylose, melibiose, mannitol, sorbitol and other monosaccharides and disaccharides not covered by specific subheadings. Classification under CN 294000 requires chemical purity - in accordance with Note 1 to Chapter 29, sugars must be chemically defined, not technical mixtures. Sorbitol and mannitol as chemically pure sugar alcohols (alditols) may fall under this code, although they also have dedicated subheadings in Chapter 29 (heading 2905). Correct classification requires chemical analysis confirming the identity and purity of the substance, referencing the CAS number and IUPAC name. Misclassification to Chapter 17 (food sugars) would result in different duty rates and different certification requirements.
REACH, CLP and regulatory compliance requirements
Chemically pure sugars imported into the EU are subject to REACH Regulation (EC No 1907/2006). The REACH registration obligation applies to substances imported above the threshold of 1 tonne per year. Some non-food sugars such as xylose used as fermentation substrates may require a detailed chemical safety assessment in the registration dossier. CLP labelling is mandatory for hazardous substances - some sugars in this category may exhibit irritant properties affecting skin or eyes, which must be reflected in the SDS. Substances used as food ingredients or food additives may be subject to Regulation (EC) No 1333/2008 on food additives, requiring prior authorisation from the European Food Safety Authority (EFSA). Import of sugars for pharmaceutical purposes requires compliance with pharmacopoeial standards and a GMP import authorisation if the substance serves as an excipient or active ingredient. Where sugars are used in cosmetic formulations, Regulation (EC) No 1223/2009 on cosmetic products applies.
Practical guidance for importers and tariff classification
Customs declarations for goods under CN 294000 should include the full chemical name (IUPAC), CAS number, degree of purity and intended use. A certificate of analysis (CoA) is essential to demonstrate compliance with Note 1 to Chapter 29. For trehalose, raffinose and other oligosaccharides used in food or biotechnology, customs authorities may review classification with reference to Chapter 17 or Chapter 38. Preferential tariff rates under EU FTAs or the GSP scheme require a document proving preferential origin (EUR.1, invoice declaration or REX statement). Importers should check current duty rates and trade measures in the European Commission TARIC database before each transaction, as tariff quotas or suspensions may materially affect import costs. Appropriate labelling, storage and transport in compliance with CLP, HACCP or GMP requirements depends on the intended downstream use of the substance.
Chemical safety and SDS requirements
Organic substances under CN code 2940 00 (Chemically pure sugars other than common ones) require detailed chemical documentation for customs clearance. The Safety Data Sheet must comply with REACH Annex II. Substances classified as hazardous under CLP require GHS pictogram labelling. Transport follows ADR (road) or IMDG (maritime) regulations. Some organic substances may be subject to export controls as dual-use goods. Importers should verify whether the substance requires REACH authorisation (Annex XIV) or is subject to restrictions (Annex XVII).
Frequently asked questions
How is the classification of chemically pure sugars in Chapter 29 distinguished from Chapter 17?
Chapter 17 covers food sugars, molasses and sugar confectionery, while Chapter 29 applies exclusively to chemically pure organic compounds meeting Note 1 to Chapter 29. If a sugar is imported as a chemically defined substance with a purity certificate and a CAS number, it is classified in Chapter 29. Food-grade or technical sugar mixtures without chemical purity documentation are generally classified in Chapter 17. Correct classification depends on the commercial form and intended use of the substance.
Is trehalose imported as a cosmetic ingredient subject to REACH?
Yes. Trehalose imported into the EU as a chemically pure substance is subject to REACH regardless of its subsequent use as a cosmetic ingredient. The importer must hold a valid REACH registration or appoint an Only Representative established in the EU. Additionally, the use of trehalose in cosmetic products is subject to Regulation (EC) No 1223/2009, which requires a product safety assessment and notification in the CPNP system before placing the product on the market.
What requirements apply to importing sorbitol or mannitol as pharmaceutical-grade substances under CN 294000?
Sorbitol and mannitol used as excipients or active substances in medicinal product manufacture must comply with European Pharmacopoeia (Ph. Eur.) monograph requirements. Import requires a GMP import authorisation from the national medicines authority, a batch certificate of analysis meeting Ph. Eur. specifications, and manufacturer documentation confirming GMP compliance. REACH registration or appointment of an OR is also mandatory. An SDS in the language of the destination Member State must be provided in accordance with Regulation (EU) 2020/878.
How to classify Chemically pure sugars other than common ones in customs tariff 2940 00?
Classification of Chemically pure sugars other than common ones under CN code 2940 00 is based on chemical structure and functional groups. If in doubt, you can apply for Binding Tariff Information (BTI) from the national customs authority.
Useful tools & resources
Customs calculators
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