Date: 2026-01-15Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2026/120 of 13 January 2026 fixing the representative prices, import duties and additional import duties applicable to molasses in the sugar sector from 15 January 2026
Issued by European Commission
· Directorate-General for Agriculture and Rural Development
**Executive Summary**
Commission Implementing Regulation (EU) 2026/120, issued on January 13, 2026, fixes the representative prices, import duties, and additional import duties applicable to molasses in the sugar sector. These measures are effective from January 15, 2026. The regulation also repeals Implementing Regulation (EU) 2025/2657.
**Key Points / Main Content**
* **Representative Prices, Import Duties, and Additional Import Duties:**
* Sets representative prices, import duties, and additional import duties for molasses imports covered by CN codes 1703 10 00 and 1703 90 00. Details are specified in the Annex.
* CIF import prices not relating to the standard quality defined in Article 31 of Implementing Regulation (EU) 2023/2834, should be adjusted according to the quality of the molasses offered, in accordance with Article 32 of that Implementing Regulation.
* **Duty Suspension/Reduction:**
* If the molasses CIF representative price plus import duty exceeds 8,21 EUR/100 kg for CN code 17031000 or 1703 90 00, import duties are suspended or reduced by the Commission.
* **Additional Import Duties:**
* Additional import duties are fixed if there's a difference between the trigger price and CIF representative price, according to Article 33 of Implementing Regulation (EU) 2023/2834.
* **Repeal:**
* Implementing Regulation (EU) 2025/2657 is repealed.
* **Entry into Force:**
* The regulation takes effect on the day of its publication in the Official Journal of the European Union.
**Impact Analysis**
**Stakeholder: Molasses Importers**
* **Impact:** Determines the import duties and additional duties they must pay.
* **Action Required:** Comply with the new pricing and duty rates from January 15, 2026, as defined in the Annex.
**Stakeholder: European Commission**
* **Impact:** Responsible for monitoring and adjusting import duties.
* **Action Required:** Implement and enforce the provisions of the regulation, including fixing the amount of duty suspension/reduction.
**Stakeholder: Member States**
* **Impact:** Regulation is binding and directly applicable in all member states.
* **Action Required:** Implement the regulation.
Key Entities Referenced
Regulation (EU) No 1308/2013: Regulation of the European Parliament and the Council establishing a common organisation of the markets in agricultural products.
Commission Implementing Regulation (EU) 2023/2834: Implementing Regulation laying down rules for the application of Regulation (EU) No 1308/2013 regarding imports in rice, cereals, sugar, and hops.
Commission Delegated Regulation (EU) 2023/2835: Delegated Regulation supplementing Regulation (EU) No 1308/2013 regarding import rules in rice, cereals, sugar and hops.
Commission Implementing Regulation (EU) 2025/2657: Implementing Regulation setting out representative prices, import duties and additional import duties applicable to the import of molasses covered by CN codes 1703 1000 and 1703 90 00 from 23 December 2025, repealed by this regulation.
Commission Implementing Regulation (EU) 2026/120: Regulation fixing representative prices, import duties and additional import duties applicable to molasses in the sugar sector.
Official Journal EN
of the European Union L series
2026/120 15.1.2026
COMMISSION IMPLEMENTING REGULATION(EU) 2026/120
of 13 January 2026
fixing the representative prices, import duties and additional import duties applicable to molasses in
the sugar sector from 15 January 2026
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013
establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC)
No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007(1), and in particular Articles 183 and 193a
thereof,
Whereas:
(1) Article 25(5) of Commission Implementing Regulation (EU) 2023/2834(2) provides that the cost, insurance and
freight (‘CIF’) import price for molasses is to be considered as the ‘representative price’ referred to in Article 182(3)
of Regulation (EU) No 1308/2013.
(2) CIF import prices not relating to the standard quality defined in Article 31 of Implementing Regulation
(EU) 2023/2834, should be adjusted according to the quality of the molasses offered, in accordance with Article 32
of that Implementing Regulation.
(3) The CIF representative prices applicable to the import of molasses covered by CN codes 1703 10 00 and 1703 90 00
should be fixed in accordance with Article 25 of Implementing Regulation (EU) 2023/2834.
(4) Pursuant to Article 8 of Commission Delegated Regulation (EU) 2023/2835(3), where the molasses CIF
representative price referred to in Article 25 of Implementing Regulation (EU) 2023/2834 plus the import duty
applicable to cane molasses falling within CN code 1703 10 00, or to beet molasses falling within CN code
1703 90 00, exceed, for the product in question, 8,21 EUR/100 kg, the import duties are to be suspended or
reduced to the amount found by the Commission. This amount is to be fixed at the same time as the representative
prices referred to in Article 25 of Implementing Regulation (EU) 2023/2834.
(5) The import duties applicable to the imports of the said molasses should be fixed in accordance with Article 8 of
Delegated Regulation (EU) 2023/2835.
(6) Where there is a difference between the trigger price for the product concerned and the CIF representative price,
additional import duties should be fixed in accordance with Article 33 of Implementing Regulation (EU) 2023/2834.
(7) The CIF representative prices should be fixed for each marketing year in accordance with the procedure referred to in
Article 183 of Regulation (EU) No 1308/2013 and the Commission may amend them pursuant to Article 25(6) of
Implementing Regulation (EU) 2023/2834.
(1) OJ L 347, 20.12.2013, p. 671, ELI: http://data.europa.eu/eli/reg/2013/1308/oj.
(2) Commission Implementing Regulation (EU) 2023/2834 of 10 October 2023 laying down rules for the application of Regulation (EU)
No 1308/2013 of the European Parliament and of the Council as regards imports in the sectors of rice, cereals, sugar and hops (OJ L,
2023/2834, 21.12.2023, ELI: http://data.europa.eu/eli/reg_impl/2023/2834/oj).
(3) Commission Delegated Regulation (EU) 2023/2835 of 10 October 2023 supplementing Regulation (EU) No 1308/2013 of the
European Parliament and of the Council as regards rules on import in the sectors of rice, cereals, sugar and hops, and repealing
Commission Regulations (EC) No 3330/94, (EC) No 2810/95, (EC) No 951/2006, (EC) No 972/2006, (EC) No 504/2007, (EC)
No 1375/2007, (EC) No 402/2008, (EC) No 1295/2008, (EC) No 1312/2008 and (EU) No 642/2010, (EEC) No 1361/76, (EEC)
No 1842/81, (EEC) No 3556/87, (EEC) No 3846/87, (EEC) No 815/89, (EC) No 765/2002, (EC) No 1993/2005, (EC) No 1670/2006,
(EC) No 1731/2006, (EC) No 1741/2006, (EC) No 433/2007, (EC) No 1359/2007, (EC) No 1454/2007, (EC) No 508/2008, (EC)
No 903/2008, (EC) No 147/2009, (EC) No 612/2009, (EU) No 817/2010, (EU) No 1178/2010, (EU) No 90/2011 and Commission
Implementing Regulation (EU) No 1373/2013 (OJ L, 2023/2835, 21.12.2023, ELI: http://data.europa.eu/eli/reg_del/2023/2835/oj).
ELI: http://data.europa.eu/eli/reg_impl/2026/120/oj 1/3EN
OJ L, 15.1.2026
(8) Commission Implementing Regulation (EU) 2025/2657(4) sets out the representative prices, import duties and
additional import duties applicable to the import of molasses covered by CN codes 1703 10 00 and 1703 90 00
from 23 December 2025.
(9) Implementing Regulation (EU) 2025/2657 should therefore be repealed.
(10) In order to ensure fair access to the Union market for molasses imported to that market, it is necessary that this
Regulation applies as soon as possible after the updated data have been made available. Therefore, this Regulation
should enter into force on the day of its publication,
HAS ADOPTED THIS REGULATION:
Article 1
The representative prices, the import duties and additional import duties applicable to the import of molasses covered by
CN codes 1703 10 00 and 1703 90 00 are set out in the Annex to this Regulation.
Article 2
Implementing Regulation (EU) 2025/2657 is repealed.
Article 3
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 January 2026.
For the Commission,
On behalf of the President,
Elisabeth WERNER
Director-General
Directorate-General for Agriculture and Rural
Development
(4) Commission Implementing Regulation (EU) 2025/2657 of 19 December 2025 fixing the representative prices, import duties and
additional import duties applicable to molasses in the sugar sector from 23 December 2025 (OJ L, 2025/2657, 23.12.2025, ELI:
http://data.europa.eu/eli/reg_impl/2025/2657/oj).
2/3 ELI: http://data.europa.eu/eli/reg_impl/2026/120/ojEN
OJ L, 15.1.2026
ANNEX
REPRESENTATIVE PRICES, IMPORT DUTIES AND ADDITIONAL IMPORT DUTIES APPLICABLE TO
MOLASSES IN THE SUGAR SECTOR FROM 15 JANUARY 2026
(in EUR)
Representative price per
Import duty per 100 kg net of Additional duty per 100 kg net
CN code(1) 100 kg net of the product
the product concerned(2) of the product concerned
concerned
1703 10 00 22,47 0 -
1703 90 00 9,93 0 -
(1) For the standard quality as defined in Article 31 of Implementing Regulation (EU) 2023/2834.
(2) This amount replaces, in accordance with Article 8 of Delegated Regulation (EU) 2023/2835, the rate of the Common Customs Tariff
duty fixed for these products.
ELI: http://data.europa.eu/eli/reg_impl/2026/120/oj 3/3