EU Combined Nomenclature · CN code · HS 1803.10
Cocoa paste (not defatted)
✓ 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
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 9.6% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EEA - European Economic Area | Iceland, Norway | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Liechtenstein agreement | Liechtenstein | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| EU–Vietnam agreement | Vietnam | 1.2% |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 6.1% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 8.7% |
| Country | Value | Share | Change |
|---|---|---|---|
 Côte d’Ivoire | €958.7m | 52.5% | -17.6% |
 Ghana | €364.8m | 20% | -12% |
 Switzerland | €207.7m | 11.4% | +29% |
 Cameroon | €132.7m | 7.3% | -40.4% |
 United Kingdom | €77.4m | 4.2% | -50.5% |
 Nigeria | €51.7m | 2.8% | +5.3% |
 Peru | €15m | 0.8% | -0.3% |
 Vietnam | €7.7m | 0.4% | -25.1% |
1803.10 Cocoa paste, whether or not defatted: not defatted
UK 8% Third-country duty 1 tariff line 
Türkiye 9.6% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 10.8% Third-country duty 1 tariff line 
Argentina 10.8% Third-country duty 1 tariff line Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan 5% Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line Nigeria 10% Third-country duty 1 tariff line 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.
The tariff classification of “Unsweetened Chocolate Gems” from Belgium
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 paste, whether or not defatted
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.
This heading includes cocoa paste, whether or not in pieces, but treated with alkaline substances to increase its solubility. This heading does not include cocoa paste treated in such a way but having the form of a powder (heading 1805 00 00).
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 | Not defatted | 9.6% | — |
| 2025 | unchanged | 9.6% | — |
| 2024 | unchanged | 9.6% | — |
| 2023 | unchanged | 9.6% | — |
| 2022 | unchanged | 9.6% | — |
| 2021 | unchanged | 9.6% | — |
| 2020 | unchanged | 9.6% | — |
| 2019 | Not defatted | 9.6% | — |
In the EU Combined Nomenclature, 1803 10 00 is one of 1 line under subheading 1803.10, cocoa paste, whether or not defatted: not defatted.
The third-country duty is 9.6%, and quantities are declared in —.
Goods from 151 countries can enter the EU at a preferential rate instead of the standard 9.6%; 137 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported cocoa paste (not defatted) (HS 1803.10) worth €1.8bn (down 18% on the year before), at an average of €8.26 per kg; Côte d’Ivoire supplied 53%, followed by Ghana.
For the same subheading, the UK duty is 8%, the Türkiye duty is 9.6%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 10.8%, the Argentina duty is 10.8%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 5%, the Taiwan duty is free, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 1803.10 worth US$4bn in 2024; the largest supplier from outside the EU was Côte d’Ivoire, and the United Kingdom ranked 5th with US$79m.
The third-country duty in the EU Combined Nomenclature is 9.6%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
151 countries have a preferential rate on this line, 137 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 1803.10 as a whole, the largest supplier from outside the EU in 2024 was Côte d’Ivoire (US$920m), followed by Ghana.