HS HEADING 1806

Chocolate and other food preparations containing cocoa

HEADING

1806

CHAPTER

6-digit subheadings (5)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

1806.10

Cocoa; powder, containing added sugar or other sweetening matter

1806.20

Chocolate & other food preparations containing cocoa; in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, content exceeding 2kg

1806.31

Chocolate and other food preparations containing cocoa; in blocks, slabs or bars, filled, weighing 2kg or less

1806.32

Chocolate and other food preparations containing cocoa; in blocks, slabs or bars, (not filled), weighing 2kg or less

1806.90

Chocolate and other food preparations containing cocoa; n.e.c. in chapter 18

Covered items classified under 1806

1806, 1806.31, 1806.32Chocolate— country-by-country customs rules

Chapter 18 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 in this chapter

Chocolate-covered biscuits and wafers: Chapter 19 (1905). Cocoa-based beverages in RTD form (2202) are Chapter 22.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 18

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