1806 10 90: Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Tariff quotas

Balances from the Commission’s weekly quota report of 23 October 2026.

Import VAT in the EU member states

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 18% reduced rate
• Ireland 23%
• Italy 10% reduced rate
• Latvia 21%
• Lithuania 21%
• Luxembourg 17%
• Malta 18%
• Netherlands 9% reduced rate
• Poland 23%
• Portugal 23%
• Romania 11% reduced rate
• Slovakia 23%
• Slovenia 9.5% reduced rate
• Spain 10% reduced rate
• Sweden 6% reduced rate

TEDB · 26 October 2026

Preferential rates by country

Footnotes

EU: imports by month · HS 1806.10

last 12 months€5.9m+3% · previous 12 months

Average import price€7.25 per kg

Preferential rate71%

Main suppliers, last 12 months

Country	Value	Share	Change
United Kingdom	€2.8m	47.6%	-6.2%
Switzerland	€1.6m	28.1%	+19.5%
United States	€455k	7.8%	+17.4%
China	€350k	6%	+334%
Colombia	€177k	3%	-12.5%
Ecuador	€61k	1%	+36.1%
Israel	€34k	0.6%	+18.4%
India	€33k	0.6%	+47.5%

Same subheading in other tariffs

1806.10 Cocoa powder, containing added sugar or other sweetening matter

UK 8% Third-country duty 5 tariff lines · 4× specific or compound duty Türkiye 8% Third-country duty 4 tariff lines USA Free – 10% General (MFN) 13 tariff lines · average 7.5% · 5× specific or compound duty Canada 6% Third-country duty 2 tariff lines Mexico 156% Third-country duty 2 tariff lines · 1× specific or compound duty Brazil 16.2% Third-country duty 1 tariff line Argentina 18% Third-country duty 1 tariff line Peru 6% Third-country duty 1 tariff line New Zealand 5% Third-country duty 1 tariff line Japan 15% – 29.8% Third-country duty 3 tariff lines · average 24.9% Taiwan 2% Third-country duty 1 tariff line GCC 5% Third-country duty 4 tariff lines Switzerland specific or compound duty Third-country duty 2 tariff lines Norway specific or compound duty Third-country duty 1 tariff line North Macedonia 12% Third-country duty 4 tariff lines Nigeria 35% Third-country duty 1 tariff line

EU lines: 1806.10

• 1806 10 15Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose8%
• 1806 10 20Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose8 + 25,2 €/100 kg/net
• 1806 10 30Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose8 + 31,4 €/100 kg/net
• 1806 10 90Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose8 + 41,9 €/100 kg/net

Binding rulings for similar goods

Legal notes

Chapter notes: Chapter 18 →

EU deforestation regulation (EUDR)

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 applies from 30 December 2026

Chocolate and other food preparations containing cocoa

Regulation (EU) 2023/1115, Annex I (consolidated text)

CN Explanatory Notes

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.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

Questions and answers

Typical products

• cocoa powder, sweetened

Everyday names, not part of the legal text.