USTR set FY 2027 WTO sugar and sugar‑containing product TRQ in‑quota quantities, country allocations, and first‑come, first‑served amounts effective Oct. 1, 2026.

1. What changed

USTR has established and allocated the World Trade Organization (WTO) tariff‑rate quotas (TRQs) for U.S. imports of raw cane sugar, refined sugar (including specialty sugar), and certain sugar‑containing products for Fiscal Year (FY) 2027 (October 1, 2026 through September 30, 2027). These TRQs define the volumes eligible for lower in‑quota duty rates and specify country‑specific allocations and first‑come, first‑served (FCFS) quantities.

2. Affected products

The changes affect U.S. imports of:

• Raw cane sugar subject to the WTO TRQ.
• Refined sugar with sucrose content, by weight in the dry state, with a polarimeter reading of 99.5 degrees or more, including:
• Any sugars, syrups, and molasses under the refined sugar TRQ.
• Specialty sugar under the refined sugar TRQ.
• Certain sugar‑containing products covered by the TRQ maintained under Additional U.S. Note 8 to chapter 17 of the Harmonized Tariff Schedule of the United States (HTSUS).

Note: The notice references Additional U.S. Note 8 to chapter 17 but does not list specific HTS subheadings. Importers should cross‑reference this note in the HTSUS to identify the exact tariff lines for their products.

3. TRQ quantities and allocations

3.1 Raw cane sugar TRQ (WTO)

• Total FY 2027 in‑quota quantity: 1,117,195 metric tons raw value (MTRV).
• This is the minimum quantity required under the WTO Agreement.
• Allocations:
• 1,061,202 MTRV is allocated to specific countries (country‑by‑country quantities are in the official USTR/USDA notices; importers must consult those tables for exact country shares).
• 55,993 MTRV remains unallocated; USTR will allocate this remaining quantity prior to October 1, 2026.
• Conditions:
• Allocations to countries that are net importers of sugar are conditioned on receipt of appropriate verifications of origin.
• Certificates for quota eligibility must accompany imports from any country for which an allocation has been provided.

3.2 Refined sugar TRQ (including specialty sugar)

• Total FY 2027 in‑quota quantity: 22,000 MTRV.
• Product specification: sucrose content, by weight in the dry state, must have a polarimeter reading of 99.5 degrees or more.
• WTO minimum commitment: 22,000 MTRV (the full TRQ equals the WTO minimum).
• Internal breakdown:
• 20,344 MTRV for any sugars, syrups, and molasses.
• 1,656 MTRV reserved for specialty sugar.
• Country and FCFS allocations for refined sugar:
• 10,300 MTRV allocated to Canada.
• 2,954 MTRV allocated to Mexico.
• 7,090 MTRV to be administered on a first‑come, first‑served basis (no country allocation).
• Specialty sugar allocation:
• 1,656 MTRV of specialty sugar to be administered on a first‑come, first‑served basis.

3.3 Sugar‑containing products TRQ (Additional U.S. Note 8 to chapter 17)

• Total FY 2027 in‑quota quantity: 64,709 metric tons (MT).
• Allocations:
• 59,250 MT allocated to Canada.
• 5,459 MT available to other countries on a first‑come, first‑served basis.

3.4 Unit conversion

• Conversion factor provided: 1 metric ton = 1.10231125 short tons.

4. Rate implications

• The notice does not change the in‑quota or over‑quota duty rates themselves; it sets the volumes eligible for the lower in‑quota rates.
• Imports within the specified TRQ quantities (by country allocation or FCFS) are eligible for the relatively low in‑quota tariff.
• Imports exceeding these quantities, or entered without valid quota eligibility documentation, will be subject to higher over‑quota tariff rates under the applicable HTSUS provisions.

5. Key dates

• TRQ period (FY 2027): October 1, 2026 through September 30, 2027.
• Effective date for entry under these TRQs: Products may enter the United States under the FY 2027 TRQs as of October 1, 2026.
• Remaining raw cane sugar allocation: The U.S. Trade Representative will allocate the remaining 55,993 MTRV of the raw cane sugar TRQ prior to October 1, 2026.

6. Required actions for importers, brokers, and compliance teams

6.1 Raw cane sugar

• Confirm supplier country allocations:
• Verify that the exporting country has a specific allocation under the FY 2027 raw cane sugar TRQ and confirm the remaining quota balance with your broker or via CBP quota status reports.
• Ensure documentation:
• Obtain and retain valid certificates for quota eligibility for each shipment from countries with allocations.
• For countries that are net importers of sugar, ensure that appropriate verifications of origin are available and align with USTR/USDA requirements.
• Entry planning:
• Coordinate with customs brokers to time entries to fall within available quota volumes to secure in‑quota duty rates.
• Monitor USTR announcements before October 1, 2026 for the allocation of the remaining 55,993 MTRV and adjust sourcing plans accordingly.

6.2 Refined sugar (including specialty sugar)

• Country‑specific allocations:
• For refined sugar from Canada and Mexico, confirm that your volumes fit within:
• Canada: 10,300 MTRV allocation.
• Mexico: 2,954 MTRV allocation.
• Work with brokers to track quota fill levels for these country‑specific allocations.
• First‑come, first‑served management:
• For refined sugar not covered by the Canada/Mexico allocations, plan entries to compete for the 7,090 MTRV FCFS refined sugar quota.
• For specialty sugar, plan entries to compete for the 1,656 MTRV FCFS specialty sugar quota.
• Ensure brokers are prepared to file entries promptly at the opening of the quota period (October 1, 2026) and monitor CBP quota bulletins for fill status.
• Product specification compliance:
• Confirm that refined sugar products meet the polarimeter reading requirement (99.5 degrees or more, by weight in the dry state) to qualify under this TRQ.
• Maintain lab analyses or supplier certifications to substantiate classification and eligibility if questioned by CBP.

6.3 Sugar‑containing products (Additional U.S. Note 8 to chapter 17)

• Identify applicable HTS lines:
• Review Additional U.S. Note 8 to chapter 17 of the HTSUS to determine whether your sugar‑containing products fall under this TRQ.
• Canada allocation:
• For qualifying sugar‑containing products from Canada, plan imports within the 59,250 MT allocation.
• Coordinate with brokers to monitor quota usage and avoid over‑quota entries once the Canadian allocation is filled.
• FCFS quantity for other countries:
• For qualifying sugar‑containing products from non‑Canadian origins, plan entries to utilize the 5,459 MT FCFS quantity.
• Time entries early in the quota year and monitor CBP quota status to secure in‑quota treatment.

6.4 General compliance and risk management

• Duty planning:
• Model landed cost scenarios for in‑quota vs. over‑quota entries to understand financial exposure if quota is unavailable.
• Documentation and recordkeeping:
• Maintain certificates of quota eligibility, origin verifications, product specifications (including polarimeter readings), and supporting classification documentation for at least the statutory recordkeeping period.
• Monitoring regulatory updates:
• Track USTR and USDA Foreign Agricultural Service announcements for:
• Final allocation of the remaining 55,993 MTRV raw cane sugar TRQ.
• Any mid‑year adjustments or reallocations of unused quota.
• Monitor CBP (e.g., CSMS messages and quota bulletins) for operational details on quota opening times, filing instructions, and fill status.

7. References

• USTR announcement: "USTR Announces Fiscal Year 2027 WTO Tariff-Rate Quota Allocations for Raw Cane Sugar, Refined Sugar, and Sugar-Containing Products" (USTR website main press releases page: https://ustr.gov).
• USDA Foreign Agricultural Service (FAS) announcements on FY 2027 sugar TRQs (including in‑quota quantity determinations): https://www.fas.usda.gov.
• Harmonized Tariff Schedule of the United States (HTSUS), including Additional U.S. Note 8 to chapter 17: https://hts.usitc.gov.
• CBP quota information and bulletins (for operational quota status and filing procedures): https://www.cbp.gov/trade/quota.

8. HTS metadata

• The notice does not list specific HTS subheadings or Chapter 99 provisions. It references "Additional U.S. Note 8 to chapter 17 of the HTSUS" for sugar‑containing products, but no explicit HTS codes are provided. Importers must consult the HTSUS directly to identify the exact tariff lines applicable to their products under this TRQ framework.