1806 20 80: Other preparations in blocks, slabs or bars weighing more: other, chocolate flavour coating

Additional duties and import rules

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

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

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 3% reduced rate
• 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 1806.20

last 12 months€661.7m-16.9% · previous 12 months

Average import price€6.40 per kg

Preferential rate98%

Main suppliers, last 12 months

Country	Value	Share	Change
Côte d’Ivoire	€328.3m	49.6%	-13.9%
United Kingdom	€154.3m	23.3%	-13.7%
Serbia	€114.8m	17.4%	-29.1%
Switzerland	€22m	3.3%	-19.7%
Norway	€11.5m	1.7%	+3.3%
Türkiye	€10.4m	1.6%	-20%
Moldova	€4.7m	0.7%	+13.7%
Brazil	€3.7m	0.6%	+8%

Same subheading in other tariffs

1806.20 Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

UK 8% – 14% Third-country duty 18 tariff lines · average 8.7% Türkiye 8.3% – 15.4% Third-country duty 6 tariff lines · average 9.5% USA Free – 10% General (MFN) 28 tariff lines · average 7.4% · 12× specific or compound duty Canada Free – 5% Third-country duty 5 tariff lines · average 1.3% · 1× specific or compound duty Mexico specific or compound duty Third-country duty 1 tariff line Brazil 16.2% Third-country duty 1 tariff line Argentina 18% Third-country duty 3 tariff lines Peru 11% Third-country duty 2 tariff lines New Zealand 5% Third-country duty 2 tariff lines Japan 21% – 29.8% Third-country duty 16 tariff lines · average 23.8% · 2× specific or compound duty Taiwan 12.5% Third-country duty 1 tariff line GCC 5% Third-country duty 8 tariff lines Switzerland specific or compound duty Third-country duty 17 tariff lines Norway specific or compound duty Third-country duty 3 tariff lines North Macedonia 25% – 30% Third-country duty 6 tariff lines · average 27.5% Nigeria 35% Third-country duty 1 tariff line

EU lines: 1806.20

• 1806 20 10Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat(8,3 + EA) MAX (18,7 + AD S/Z)
• 1806 20 30Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat(8,3 + EA) MAX (18,7 + AD S/Z)
• 1806 20 50Containing 18 % or more by weight of cocoa butter(8,3 + EA) MAX (18,7 + AD S/Z)
• 1806 20 70Other preparations in blocks, slabs or bars weighing more: other, chocolate milk crumb15,4 + EA
• 1806 20 80Other preparations in blocks, slabs or bars weighing more: other, chocolate flavour coating(8,3 + EA) MAX (18,7 + AD S/Z)
• 1806 20 95Other preparations in blocks, slabs or bars weighing more: other, other(8,3 + EA) MAX (18,7 + AD S/Z)

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