Cocoa and cocoa preparations
18
Cocoa and cocoa preparations
Common items in this chapter
- —Cocoa beans (1801)
- —Cocoa butter (1804)
- —Cocoa powder (1805)
- —Chocolate — filled blocks (1806.31)
- —Chocolate — other blocks (1806.32)
- —Other chocolate (1806.90)
Classification notes
Ordinary duty rates low on cocoa-derived goods. Some jurisdictions (EU, US) apply supplementary levies on processed cocoa products (sugar content, milk content). Chocolate is almost always Chapter 18, not 19 (bakery) even when it contains wheat inclusions.
Frequent misclassification
Chocolate-covered biscuits and wafers: Chapter 19 (1905). Cocoa-based beverages in RTD form (2202) are Chapter 22.
Binding tariff ruling database
If you need certainty on classification, request a binding tariff ruling from your destination country's customs authority. The link below leads to the relevant ruling database.
Binding tariff ruling database