The Sugar Act of 1764 imposed new duties on sugar and molasses imported into the American colonies.
It was formally titled the American Revenue Act of 1764 and revised the earlier Molasses Act. The measure lowered the nominal duty on foreign molasses but strengthened enforcement, making collection more realistic and adding duties on several other goods.
The law was intended to raise revenue and regulate imperial trade after Britain’s expensive victory in the Seven Years’ War. Colonial merchants objected to the tighter customs system and to the use of vice-admiralty courts, where cases could be heard without a local jury.
The Sugar Act preceded the Stamp Act and helped establish the political dispute over Parliament’s authority to tax the colonies. It was later modified in 1766, when Parliament reduced the molasses duty.