EU Combined Nomenclature · CN code · HS 1805.00
Cocoa powder (unsweetened)
✓ 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.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.9014 | United States | 2% · 2 % + 10.48 EUR / 100 kg · 2 % + 6.3 EUR / 100 kg · 2 % + 7.85 EUR / 100 kg · 2.1 % + 3.56 EUR / 100 kg · 2.1 % + 5.76 EUR / 100 kg · 2.1 % + 6.07 EUR / 100 kg · 3.9 % + 10.41 EUR / 100 kg | 1 July 2026 – 30 June 2027 | 40,000,000 kg | 39,370,733 kg | Critical |
Balances from the Commission’s weekly quota report of 30 October 2026.
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 10% reduced rate 
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 7% reduced rate 
Greece 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 10% reduced rate 
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 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 6% reduced rate TEDB · 7 November 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| 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% |
| EU–United States agreementQuota | United States | 2% |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 2.8% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 7.2% |
| Country | Value | Share | Change |
|---|---|---|---|
 Ghana | €115.4m | 38.2% | +22.8% |
 Côte d’Ivoire | €59.7m | 19.7% | -35% |
 Switzerland | €25.9m | 8.6% | +57.2% |
 Brazil | €24.6m | 8.1% | -4% |
 Malaysia | €16.2m | 5.3% | -16.3% |
 Indonesia | €14.9m | 4.9% | +4.6% |
 Norway | €14.2m | 4.7% | +56.7% |
 Canada | €8.7m | 2.9% | -57.1% |
1805.00 Cocoa powder, not containing added sugar or other sweetening matter
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye 8% Third-country duty 1 tariff line 
USA specific or compound duty General (MFN) 1 tariff line Canada Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 1 tariff line Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan 12.9% General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line Switzerland specific or compound duty General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 35% General (MFN) 2 tariff lines 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 powder, not containing added sugar or other sweetening matter
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 powder to which small quantities of lecithin (about 5 % by weight) have been added remains classified in this heading, since the purpose is to increase the capacity of cocoa powder to form dispersions in liquids and thereby facilitate the preparation of cocoa-based beverages (soluble cocoa).
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 powder, not containing added sugar or other sweetening matter | 8% | — |
| 2025 | unchanged | 8% | — |
| 2024 | unchanged | 8% | — |
| 2023 | unchanged | 8% | — |
| 2022 | unchanged | 8% | — |
| 2021 | unchanged | 8% | — |
| 2020 | unchanged | 8% | — |
| 2019 | Cocoa powder, not containing added sugar or other sweetening matter | 8% | — |
CN code 1805 00 00 is a line of the EU Combined Nomenclature under HS subheading 1805.00 (cocoa powder, not containing added sugar or other sweetening matter).
The third-country duty is 8%, and quantities are declared in —.
137 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 8%.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of cocoa powder (unsweetened) (HS 1805.00) into the EU came to €302.3m between September 2025 and August 2026 (down 7% on the year before); Ghana supplied 38%, followed by Côte d’Ivoire.
For the same subheading, the Türkiye duty is 8%, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 12.9%, 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 35%.
EU member states imported goods of subheading 1805.00 worth US$1.3bn in 2024; the largest supplier from outside the EU was Côte d’Ivoire.
The third-country duty in the EU Combined Nomenclature is 8%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
152 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 1805.00 as a whole, the largest supplier from outside the EU in 2024 was Côte d’Ivoire (US$67m), followed by Ghana.