EU Combined Nomenclature · CN code · HS 1801.00
Cocoa beans
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 5.5% reduced rate 
Germany 19% 
Greece 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 3% reduced rate 
Malta 18% 
Netherlands 9% reduced rate 
Poland 23% 
Portugal 23% 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 22% 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 Côte d’Ivoire | €3.8bn | 40.5% | -21.7% |
 Ghana | €1.6bn | 16.7% | +42.8% |
 Nigeria | €1.1bn | 11.2% | -35.4% |
 Ecuador | €913.7m | 9.6% | -24.1% |
 Cameroon | €840.4m | 8.9% | -36.1% |
 Peru | €356.8m | 3.8% | +10.7% |
 Dominican Republic | €200.6m | 2.1% | +14.8% |
 Uganda | €135.4m | 1.4% | +13.1% |
1801.00 Cocoa beans, whole or broken, raw or roasted
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 4 tariff lines Peru Free Third-country duty 3 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 2 tariff lines 
GCC 5% Third-country duty 4 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line Nigeria 5% Third-country duty 5 tariff lines Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Cocoa Mass Flake Entire internal fruit of the cocoa pod, including cocoa beans, cocoa pulp and pith. This is extracted as one fruit ingredient, fermented, ground, dried and roasted and further ground into a flake. Dark brown in colour. Its a processed food ingredient used in confectionary/ bakery…
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
Cocoa beans, whole or broken, raw or roasted
Regulation (EU) 2023/1115, Annex I (consolidated text)
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
Cocoa beans contain (by weight) 49 to 54 % of a fat called cocoa butter, 8 to 10 % starch, 8 to 10 % protein, 1 to 2 % theobromine, 5 to 10 % tannins (catechine or ‘cocoa red’), 4 to 6 % cellulose, 2 to 3 % minerals, sterols (vitamin D) and various ferments.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Cocoa beans, whole or broken, raw or roasted | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Cocoa beans, whole or broken, raw or roasted | Free | — |
CN code 1801 00 00 is a line of the EU Combined Nomenclature under HS subheading 1801.00 (cocoa beans, whole or broken, raw or roasted).
The third-country duty is free, and quantities are declared in —.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of cocoa beans (HS 1801.00) into the EU came to €9.5bn between September 2025 and August 2026 (down 21% on the year before); Côte d’Ivoire supplied 41%, followed by Ghana.
For the same subheading, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 1801.00 worth US$10bn in 2024; the largest supplier from outside the EU was Côte d’Ivoire.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 1801.00 as a whole, the largest supplier from outside the EU in 2024 was Côte d’Ivoire (US$3bn), followed by Nigeria.