Sugar industry glossary

Twenty-five concepts used by technologists, laboratory staff, buyers and logisticians: what each one means, which units it is measured in, what it is confused with and where to read more. Every card has a Ukrainian counterpart with the same anchor. The explanations are written in our own words for this site; local definitions are marked “In the A-ENERGY calculator”.

Search needs JavaScript, but every card and its direct link are available below.

All terms (25)
  1. Polarimetric sucrose content (pol)
  2. Degree Z (°Z)
  3. Degree Brix (°Bx)
  4. Refractometric dry substance content (RDS)
  5. Dry substance
  6. Apparent purity
  7. Sugar content of beet
  8. ICUMSA
  9. Sugar solution colour (IU)
  10. Sucrose
  11. Actual white sugar yield
  12. Molasses
  13. Sucrose content in molasses
  14. Non-sugars
  15. Evaporation and dilution
  16. Liming
  17. Beet yield
  18. Run-off syrup
  19. Net mass
  20. Gross mass
  21. Packaging and tare weight
  22. Bulk bag (FIBC)
  23. Vehicle payload
  24. Landed cost
  25. VAT comparison basis

Laboratory and quality (9)

#Polarimetric sucrose content (pol)

In Ukrainian: Поляриметричний вміст сахарози (Pol)

Also: pol, polarisation, polarization, w(S,Pol), °Z

Basis: % of the original sample mass; polarimetric results are expressed in °Z.

Sucrose content determined by polarimetry under ICUMSA SPS-1: a solution of the product rotates the plane of polarised light, and the share of sucrose is calculated from the angle. For beet, juices, syrups and finished sugar it is the basic laboratory parameter.

ICUMSA calls the parameter “polarimetric sucrose content” and notes that the familiar “pol” has often been used loosely. The site keeps “Pol” as the familiar field label and search variant.

In the A-ENERGY calculator (apparent purity) enter the laboratory result on the original sample mass basis. If the sample was diluted, use the result recalculated according to your laboratory method, not the instrument reading for the diluted solution.

Not to be confused with: Polarisation of finished white sugar (a trade requirement, e.g. not less than 99.7 °Z in Directive 2001/111/EC and Codex CXS 212-1999) is the same method applied to a different object for a different purpose. True sucrose content (chromatography) is a separate parameter.

Related: calculator «Apparent purity» · Degree Z (°Z) · Apparent purity · Sugar content of beet

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#Degree Z (°Z)

In Ukrainian: Градус міжнародної цукрової шкали (°Z)

Also: degree Z, International Sugar Scale, ISS, °Z, Z

Unit: °Z; by the ICUMSA definition 1 °Z corresponds to 1 g/100 g.

The unit in which a polarimetric result is expressed on the International Sugar Scale. The scale is defined so that 100 °Z corresponds to the normal solution of pure sucrose and 1 °Z to a mass fraction of 1 g/100 g.

°Z replaced the older °S. For finished sugar the result in °Z is the trade “polarisation”; for juices and syrups that are diluted before measurement, the laboratory recalculates the result to the original product.

In the A-ENERGY calculator the field “Pol, % by sample mass” takes that recalculated result; °Z there is only the unit of the finished laboratory result, not a reading for the diluted solution.

Not to be confused with: Instrument readings for the normal or diluted solution before recalculation; angular degrees of optical rotation (°); °S of the old scale.

Related: calculator «Apparent purity» · Polarimetric sucrose content (pol) · ICUMSA

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#Degree Brix (°Bx)

In Ukrainian: Градус Брікса (°Bx)

Also: Brix, Bx

Unit: °Bx (refractometer scale calibrated on pure sucrose solutions).

The scale on which a refractometer shows the mass fraction of sucrose in a pure aqueous solution. For a technical juice or syrup, which also contains salts, invert sugar and other non-sugars, a °Bx reading estimates the total dissolved dry substance, not the sucrose content.

The same quantity may be written as “% dry substance by refractometer”. “°Bx” is what laboratories and instruments use, so the site keeps it as an input unit.

In the A-ENERGY calculators (apparent purity; evaporation and dilution) °Bx and “% dry substance” are two units for the same quantity. Enter all concentrations of one calculation in one unit, measured the same way.

Not to be confused with: Sucrose content (pol); true dry substance by drying; hydrometer (density) Brix — a different instrument and table.

Related: calculator «Apparent purity» · calculator «Evaporation and dilution» · Refractometric dry substance content (RDS) · Dry substance

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#Refractometric dry substance content (RDS)

In Ukrainian: Рефрактометричні сухі речовини (RDS)

Also: RDS, refractometric dry substance, °Bx

Basis: mass fraction of dissolved substances estimated from the refractive index; unit — % (or °Bx).

The parameter ICUMSA defines as dry substance content estimated from the refractive index of the solution using the SPS-3 tables. For pure sucrose solutions it is exact; for juices and syrups it depends on the non-sugar composition and is therefore an agreed industry approximation.

RDS is one of the two inputs of apparent purity: together with the pol of the same sample it gives the ratio used to judge juice quality.

In the A-ENERGY calculator (apparent purity) the field “Refractometric dry substance, °Bx” takes the reading for the same sample as pol, with no repeated temperature correction.

Not to be confused with: Dry substance as a general concept (everything except water); true dry substance by drying; sucrose content.

Related: calculator «Apparent purity» · Degree Brix (°Bx) · Dry substance · Apparent purity

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#Dry substance

In Ukrainian: Сухі речовини (СР)

Also: DS, dry matter, dry solids

Basis: % of product mass.

Everything left in a product after the water is removed: sucrose plus non-sugars. It is the general concept; by method one distinguishes true dry substance (by drying) from refractometric dry substance (by refractive index).

The dry-substance mass balance underlies evaporation calculations: water is evaporated while the mass of dry substance in the stream is taken as unchanged.

In the A-ENERGY calculator (evaporation and dilution) “% dry substance” is the concentration whose mass is held constant: m₁ × C₁ = m₂ × C₂. Losses and sucrose decomposition are not modelled.

Not to be confused with: °Bx and RDS are specific ways of estimating dry substance by refraction; sugar moisture (loss on drying) is the complement of dry substance to 100 %.

Related: calculator «Evaporation and dilution» · Degree Brix (°Bx) · Refractometric dry substance content (RDS) · Evaporation and dilution

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#Apparent purity

In Ukrainian: Видима чистота

Also: purity, juice purity, AP

Formula: apparent purity, % = 100 × pol / RDS (both values from the same sample).

The share of sucrose in the dry substance of a juice or syrup estimated from two routine parameters: polarimetric sucrose content (pol) and refractometric dry substance (RDS). The higher the purity, the fewer non-sugars interfere with crystallisation.

“Apparent” because both inputs are estimates: pol instead of true sucrose content, and a refractometer reading on a technical juice is an estimate of dissolved dry substance. True purity is the same ratio built on true sucrose (e.g. by chromatography) and true dry substance; it is determined less often and for other purposes.

In the A-ENERGY calculator apparent purity = 100 × pol / °Bx for the same sample; values above 100 % are shown without clipping, with a warning to check units, measurement basis and sample.

Not to be confused with: True purity; molasses purity (a separate object); sucrose content of molasses by mass of molasses — a different denominator.

Related: calculator «Apparent purity» · article «What’s on a Sugar Beet Technologist’s Desk: Standards, Handbooks and EU Benchmarks» · Polarimetric sucrose content (pol) · Refractometric dry substance content (RDS) · Sucrose content in molasses

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#Sugar content of beet

In Ukrainian: Цукристість буряків

Also: sugar content, sucrose content of beet, digestion

Denominator: beet mass; unit — % of root mass.

The share of root mass made up of sucrose, by laboratory polarimetric determination (factory jargon: “digestion”). Two beet lots of equal mass can contain different amounts of sucrose: 100 t at 16 % hold 16 t, at 18 % — 18 t.

Sugar content describes the raw material, not the output: how much sucrose ends up as white sugar also depends on non-sugars and on factory performance.

In the A-ENERGY calculator (white sugar yield) sugar content is optional: it only gives the mass of sucrose in the beet processed (beet × sugar content / 100) and is not used to forecast output.

Not to be confused with: White sugar yield (denominator — tonne of beet processed); beet yield (denominator — hectare); “sugar content” in industry glossaries may also mean total sugars or recoverable sugar.

Related: calculator «White sugar yield and sucrose in molasses» · article «From Beet to White Sugar: Why Harvest Tonnage Tells Only Part of the Story» · Actual white sugar yield · Beet yield · Polarimetric sucrose content (pol)

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#ICUMSA

In Ukrainian: ICUMSA

Also: International Commission for Uniform Methods of Sugar Analysis, ICUMSA Methods Book, ICUMSA units, IU

Name of the organisation; “ICUMSA units” (IU) are only one of its methods.

The International Commission for Uniform Methods of Sugar Analysis publishes harmonised methods of sugar analysis (the ICUMSA Methods Book) and SPS specifications, including those for polarimetry and refractometry. Methods are cited by group code and number, e.g. GS2-10, and by edition year.

In trade the word “ICUMSA” is often shorthand for colour in solution (“ICUMSA 45 sugar”). These are three different things: the organisation, a specific method and the unit of its result.

On the A-ENERGY site the category and quality parameters of a lot, including ICUMSA colour, are stated with the offer; in the calculators references to ICUMSA concern the pol and RDS definitions.

Not to be confused with: Colour units (IU); trade names such as “ICUMSA 45”; national standards that may refer to ICUMSA methods.

Related: calculator «Apparent purity» · article «What’s on a Sugar Beet Technologist’s Desk: Standards, Handbooks and EU Benchmarks» · Sugar solution colour (IU) · Polarimetric sucrose content (pol) · Refractometric dry substance content (RDS)

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#Sugar solution colour (IU)

In Ukrainian: Кольоровість цукру в розчині (IU)

Also: solution colour, colour in solution, ICUMSA units, IU, ICUMSA colour, ICUMSA

Unit: IU (ICUMSA units); a value is read together with the method and its edition.

Optical property of a sugar solution: absorbance of the filtered solution at 420 nm converted to ICUMSA units. The lower the number, the lighter the sugar. For white sugar up to 50 IU ICUMSA applies method GS2-10 (2024) — with no pH adjustment; for values of 20 IU and above the commission prefers method GS9-8.

A specification value without method and edition is not comparable: different methods (with or without pH adjustment, for different ranges) give different numbers for the same sample.

On the A-ENERGY site the colour of a lot is stated with the offer; the calculators do not compute it.

Not to be confused with: Colour type of crystals (Brunswick samples) is a different parameter; the points of Directive 2001/111/EC and the mapping of trade categories are outside this card; turbidity of the solution.

Related: article «What’s on a Sugar Beet Technologist’s Desk: Standards, Handbooks and EU Benchmarks» · ICUMSA

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Production (9)

#Sucrose

In Ukrainian: Сахароза

Also: saccharose, C12H22O11, sugar (chemical)

Chemical name; in reports — mass of sucrose, t.

A disaccharide of glucose and fructose — the substance commonly called sugar. Beet stores sucrose; it is extracted from the cossettes, purified as juice and crystallised; white sugar is practically pure sucrose.

In reports and calculators “sucrose in beet” and “sucrose in molasses” mean the mass of this compound, not of all sugars together.

In the A-ENERGY calculator (white sugar yield) sucrose in beet and in molasses are shown as independent streams; their difference is not reported as “losses”.

Not to be confused with: Invert sugar (the glucose–fructose mixture formed when sucrose breaks down); “sugars” in general; white sugar as a product with a category and parameters.

Related: calculator «White sugar yield and sucrose in molasses» · article «From Beet to White Sugar: Why Harvest Tonnage Tells Only Part of the Story» · Sugar content of beet · Sucrose content in molasses

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#Actual white sugar yield

In Ukrainian: Фактичний вихід білого цукру

Also: sugar yield, white sugar yield, kg/t

Denominator: tonne of beet processed; unit — kg/t for the same period.

Mass of white sugar produced per tonne of beet processed over one and the same period — a shift, a day or a campaign. It is an actual figure from factory records, not a forecast: 145 t of sugar from 1,000 t of beet give 145 kg/t.

Industry sources may calculate “yield” on another basis (per tonne of standard beet, as a percentage, with work in progress), so the unit and denominator should be stated explicitly.

In the A-ENERGY calculator yield = 1000 × white sugar mass / beet mass processed (both for one period). The calculator does not estimate output from sugar content alone and does not allocate the difference between streams as “process losses”.

Not to be confused with: Sugar content (% of beet mass); beet yield (t/ha); “recoverable sugar” as a calculated forecast from raw-material quality.

Related: calculator «White sugar yield and sucrose in molasses» · article «From Beet to White Sugar: Why Harvest Tonnage Tells Only Part of the Story» · Sugar content of beet · Beet yield · Molasses

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#Molasses

In Ukrainian: Меляса

Also: final molasses, beet molasses

Stream: the final syrup after the last separation of crystals; mass — t.

The syrup left after the last boiling and centrifuging of massecuite: sugar can no longer be recovered from it by crystallisation at acceptable cost. Molasses still contains a substantial share of sucrose, so its records show how much sugar did not reach the finished product.

In a factory flowsheet “molasses” is specifically the final stream; the intermediate syrups separated in centrifuges are called run-offs.

In the A-ENERGY calculator (white sugar yield) molasses mass and its sucrose content are an optional pair of fields; the result is tonnes of sucrose in molasses.

Not to be confused with: Run-off syrup (intermediate); mother liquor (liquid phase of massecuite); in the US “molasses” also denotes a by-product of refining raw cane sugar.

Related: calculator «White sugar yield and sucrose in molasses» · article «From Beet to White Sugar: Why Harvest Tonnage Tells Only Part of the Story» · Sucrose content in molasses · Run-off syrup · Non-sugars

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#Sucrose content in molasses

In Ukrainian: Вміст сахарози в мелясі

Also: sucrose in molasses, molasses sucrose

Denominator: molasses mass as is; unit — % by mass of molasses.

Mass fraction of sucrose in molasses measured on the molasses as is, water included. Multiplied by the molasses mass it gives the tonnes of sucrose that went into this stream.

Molasses purity is a different parameter: there sucrose is related to the dry substance of the molasses, so the figure is always higher. A polarimetric reading (pol) of molasses also does not equal sucrose content without the appropriate conversion method.

In the A-ENERGY calculator (white sugar yield) the field “Sucrose content, % by mass of molasses” takes exactly this mass fraction; sucrose in molasses, t = molasses mass × content / 100.

Not to be confused with: Molasses purity (per dry substance); “losses in molasses” per 100 kg of beet; pol of molasses.

Related: calculator «White sugar yield and sucrose in molasses» · Molasses · Apparent purity · Sucrose

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#Non-sugars

In Ukrainian: Нецукри

Also: nonsugar, non-sucrose, soluble impurities, harmful nitrogen

Basis: everything in raw material and products other than sucrose and water; individual parameters in % or mmol/100 g.

The collective name for substances in raw material and intermediates that are neither sucrose nor water: potassium and sodium salts, α-amino nitrogen (amino acids), invert sugar, pectins, colourants. They pass into the juice, hinder crystallisation and increase the molasses output in which they hold sucrose.

That is why two beet lots with the same sugar content can give different amounts of white sugar: the more non-sugars, the more sucrose stays in molasses.

The A-ENERGY article “From beet to white sugar” calls these substances “soluble impurities”; the review of the technologist’s documents mentions the ICUMSA method for α-amino nitrogen in beet.

Not to be confused with: Mechanical impurities (soil, tops); ash (only the mineral part of non-sugars); “impurities” in the sense of foreign matter in finished sugar.

Related: article «From Beet to White Sugar: Why Harvest Tonnage Tells Only Part of the Story» · article «What’s on a Sugar Beet Technologist’s Desk: Standards, Handbooks and EU Benchmarks» · Molasses · Apparent purity · Sugar content of beet

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#Evaporation and dilution

In Ukrainian: Випарювання й розведення

Also: concentration, evaporator station, dilution with water, evaporation

Basis: dry-substance mass balance; concentrations in °Bx or % DS on one basis.

Evaporation removes water from juice or syrup by heating to raise the dry-substance concentration; in a factory a multiple-effect evaporator station turns thin juice into thick juice. Dilution is the reverse: adding pure water to lower the concentration.

In both cases the mass of dry substance in the stream is taken as unchanged, so the final mass follows from the initial mass and the two concentrations.

In the A-ENERGY calculator m₂ = m₁ × C₁ / C₂; water evaporated = m₁ − m₂ (requires C₂ ≥ C₁), water added = m₂ − m₁ (requires C₂ ≤ C₁). The model is for liquid juices and syrups without crystals; losses, sucrose decomposition and the split between effects are not included.

Not to be confused with: Boiling massecuite in a vacuum pan (crystallisation, not mere concentration); thick juice as the product of evaporation.

Related: calculator «Evaporation and dilution» · article «From Beet to White Sugar: Why Harvest Tonnage Tells Only Part of the Story» · Dry substance · Degree Brix (°Bx)

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#Liming

In Ukrainian: Дефекація (вапнування)

Also: main liming, preliming, lime addition, defecation

Juice purification stage; the lime dose is expressed as % CaO on beet.

Treatment of raw juice with lime — milk of lime — during purification: the juice becomes alkaline, part of the non-sugars precipitate or decompose, proteins and pectins coagulate. Lime is first added gradually (preliming), then as the main dose (main liming); the excess is afterwards precipitated with CO₂ gas in carbonation.

The lime dose is what the technologist adjusts shift by shift according to beet quality, following the plant’s operating instructions.

On the A-ENERGY site liming appears in the review of the technologist’s documents as “adjusting the lime dose”; there is no calculator for this stage.

Not to be confused with: Carbonation (CO₂ treatment after liming); lime sludge (filter cake); lime slaking (preparing milk of lime).

Related: article «What’s on a Sugar Beet Technologist’s Desk: Standards, Handbooks and EU Benchmarks» · Non-sugars

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#Beet yield

In Ukrainian: Урожайність буряків

Also: root yield, t/ha, tonnes per hectare

Denominator: area; unit — t/ha.

Mass of roots harvested per hectare. It is an agronomic figure for a field or region; multiplied by the area it gives the gross harvest in tonnes.

Yield alone does not say how much sugar there will be: that also needs the sugar content of the raw material and the actual processing. A harvest report and a sugar production report are different documents with different cut-off dates.

On the A-ENERGY site the concept is explained in the article “From beet to white sugar”; the calculators do not use it.

Not to be confused with: White sugar yield (kg per tonne of beet processed); sugar content (% of beet mass); “sugar yield per hectare” (t of sugar per ha) is a derived figure.

Related: article «From Beet to White Sugar: Why Harvest Tonnage Tells Only Part of the Story» · Sugar content of beet · Actual white sugar yield

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#Run-off syrup

In Ukrainian: Відтік

Also: run-off, green run-off, wash run-off, green syrup, wash syrup, runoff

Stream: syrup separated from the crystals in the centrifugal; mass — t, purity — %.

The general name for the syrups that a centrifugal separates from the crystals of a massecuite. The first syrup that drains during spinning is the green run-off; the syrup produced while the crystals are washed with water or steam is the wash run-off. Run-offs are returned to earlier crystallisation stages.

Three concepts should be kept apart: mother liquor is the liquid phase inside the massecuite from which the crystals grow; run-off is that liquid once it has been separated in the centrifugal; molasses is the final run-off of the last stage from which sugar is no longer crystallised.

The A-ENERGY site has no run-off calculator; the yield card accounts only for the final stream — molasses.

Not to be confused with: Molasses (only the final run-off); mother liquor (before centrifuging); syrup as a general word for any concentrated solution.

Related: Molasses · Sucrose

Sources

Purchasing and logistics (7)

#Net mass

In Ukrainian: Маса нетто

Also: net weight, net sugar mass, net

Basis of the price per tonne; unit — t or kg.

The mass of the sugar itself without bags, big bags or pallets. Net mass is what the contract states and what is paid for: the price per tonne refers to a tonne of sugar, not a tonne of cargo.

For retail prepacked products the net quantity is governed by labelling law (in the EU — Regulation 1169/2011); for a wholesale lot the net mass is established by weighing and by the supplier’s documents.

In the A-ENERGY calculators net mass is the basis: in the landed-cost card “Net sugar mass, t” divides the total and gives the price per tonne; in the packaging card “Required net mass, t” is converted into packaging units.

Not to be confused with: Gross mass; in transport statistics “gross weight of goods” includes packaging, so “net” means something else there; net quantity on consumer packaging.

Related: calculator «Landed cost» · calculator «Packaging and transport» · article «What affects the wholesale price of sugar with delivery?» · Gross mass · Packaging and tare weight · Landed cost

Sources

#Gross mass

In Ukrainian: Маса брутто

Also: gross weight, gross shipment mass, gross-gross weight, gross

Unit — kg or t; always state whether pallets are included.

The mass of a lot together with its packaging: net sugar plus bags or big bags and, where used, plus pallets. Gross mass is what is compared with the permitted vehicle load and entered in transport documents.

EU transport statistics (Eurostat) distinguish gross weight — goods with packaging but without the tare of the transport unit, to which pallets are assigned — from gross-gross weight, which includes that tare. Transport documents should therefore state explicitly whether pallets are included.

In the A-ENERGY calculator (packaging and transport) gross = actual net + tare of all packaging units + mass of all pallets; with pallets the result is labelled “Gross shipment mass including pallets”, without pallets — “Gross shipment mass without pallets”. Without tare masses gross is not calculated.

Not to be confused with: Net mass; permitted maximum vehicle mass; gross vs gross-gross in transport statistics.

Related: calculator «Packaging and transport» · Net mass · Packaging and tare weight · Vehicle payload

Sources

#Packaging and tare weight

In Ukrainian: Тара

Also: tare, tare weight, packaging charge, packaging

Two meanings: mass of empty packaging (kg) and a separate packaging charge (amount per lot).

The first meaning is the mass of an empty packaging unit: a bag, a big bag or a pallet. It is needed to go from net to gross mass. A reference point for an EPAL 1 pallet is about 25 kg, but the mass of the actual packaging comes from its specification.

The second meaning is the packaging charge, when the supplier invoices bags or big bags as a separate line. In English the mass is the tare weight and the charge is the packaging charge; the two must not be mixed in one calculation.

In the A-ENERGY packaging calculator the fields “Empty packaging unit mass, kg” and “Empty pallet mass, kg” are masses; in the landed-cost card the line “Packaging (bags, big bags)” is a separate charge with the status “included in the price”, “charged separately” or “not applicable”.

Not to be confused with: Tare of the transport unit (empty body, container) in transport statistics; returnable packaging under a contract.

Related: calculator «Packaging and transport» · calculator «Landed cost» · Net mass · Gross mass · Bulk bag (FIBC)

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#Bulk bag (FIBC)

In Ukrainian: Біг-бег (FIBC)

Also: big bag, FIBC, jumbo bag, flexible intermediate bulk container

Packaging unit; the net mass of the bag (kg) and its safe working load come from the packaging specification.

A flexible polypropylene-fabric container for bulk solids, lifted by loops from above. For non-dangerous goods the requirements for materials, construction, testing and marking are set by ISO 21898:2024. The label states the safe working load (SWL) and the safety factor; in industry practice single-trip bags are rated 5:1, multi-trip bags 6:1.

A bulk bag changes the receiving conditions: a forklift or hoist and unloading space are needed, so the required packaging is stated in the enquiry.

In the A-ENERGY packaging calculator a bulk bag is one of the “packaging units”: you enter its net mass (e.g. 1,000 kg) and the empty tare; the calculator assumes no typical values.

Not to be confused with: Rigid IBC (a 1,000-litre container for liquids); a 50 kg bag; UN-certified FIBCs for dangerous goods.

Related: calculator «Packaging and transport» · article «What affects the wholesale price of sugar with delivery?» · Packaging and tare weight · Gross mass

Sources

#Vehicle payload

In Ukrainian: Корисне завантаження

Also: payload, load capacity, carrying capacity

Unit — kg; a mass limit, not a check of the permitted vehicle load.

The maximum cargo mass a given vehicle may carry under its documents and permitted maximum mass. In EU transport statistics this is load capacity — “the maximum weight of goods declared permissible by the competent authority of the country of registration”. For a container the same concept, payload, is defined in ISO 830 as the difference between the maximum gross mass (rating) and the tare.

Actual loading is further limited by axle loads, dimensions, stacking and load securing — which the carrier checks.

In the A-ENERGY packaging calculator the field “Vehicle payload, kg” is only a mass limit for estimating the number of vehicles: ⌈gross / payload⌉ alongside the estimates by indivisible pallets and by pallet spaces. The result is a lower bound, not a loading plan.

Not to be confused with: Permitted maximum vehicle mass; kerb mass; pallet spaces (a separate constraint on the number of pallets).

Related: calculator «Packaging and transport» · Gross mass · Packaging and tare weight

Sources

#Landed cost

In Ukrainian: Повна вартість поставки

Also: delivered cost, total delivered cost, cost at buyer’s warehouse

Result: amount per lot and price per tonne net on the chosen VAT basis, in one currency.

Everything you will pay for a tonne of sugar at your warehouse: the price of the goods plus delivery, plus separately charged packaging, pallets and agreed services. Offers are only worth comparing by this amount, brought to one basis and one quantity.

The accounting counterpart is the cost of inventories: under IAS 2 (¶11) it comprises the purchase price, duties and non-recoverable taxes, transport, handling and other directly attributable costs; the Ukrainian accounting standard NP(S)BO 9 “Inventories” has a similar list. The landed cost in the calculator is a commercial comparison, not an accounting or customs computation.

The A-ENERGY calculator uses exactly the entered components: price × net mass, delivery (per lot or per tonne), packaging, pallets — each with its status and VAT rate; everything is brought to the chosen basis in one currency without conversion. The result is not a tax liability, not a full customs cost and not a check of the permitted vehicle load.

Not to be confused with: Delivery terms (EXW, DAP, DDP) — an allocation of obligations, not an amount; the price “excluding delivery” at the point of dispatch; “total cost of ownership”.

Related: calculator «Landed cost» · article «What affects the wholesale price of sugar with delivery?» · VAT comparison basis · Net mass · Packaging and tare weight

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#VAT comparison basis

In Ukrainian: База порівняння з ПДВ або без ПДВ

Also: with VAT, without VAT, VAT inclusive, VAT exclusive, net of VAT, VAT

Arithmetic: amount without VAT = amount with VAT / (1 + rate/100); on the same basis the amount is unchanged.

To compare offers, all lines — sugar price, delivery, packaging, pallets — must be on one basis: either all without VAT or all with VAT. If an offer quotes an amount with VAT and you compare without, divide it by (1 + rate/100); multiply to go the other way.

Rates come from the offers themselves: they may differ between lines and suppliers (for example a zero-rated export supply). Whether you can recover input VAT is a matter for your accounting, not for the calculator.

In the A-ENERGY landed-cost calculator: the switch “Comparison basis: without VAT / with VAT” and the “amount includes VAT” box next to each line; you enter the rates yourself. The model does not determine a tax liability.

Not to be confused with: “Without VAT” as a 0 % rate is different from an amount without VAT; “net” price in the sense of “tax-exclusive” versus net mass.

Related: calculator «Landed cost» · article «What affects the wholesale price of sugar with delivery?» · Landed cost

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Apparent purity, evaporation, sugar yield, packaging and landed cost can be calculated in the Tools section.

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