1806 · Chocolate and other food preparations containing cocoa
Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1806.
EU Combined Nomenclature · CN code · HS 1806.31
1806 31 00
1806 31 00: Other, in blocks, slabs or bars: filled
Filled chocolate bars
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 1806 Chocolate and other food preparations containing cocoa:
- Other, in blocks, slabs or bars:
- 1806 31 00 Filled
What you pay
Importing into EU
Customs duty (8,3 + EA) MAX (18,7 + AD S/Z) standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 5 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → EA = agricultural component, AD S/Z = additional duty on sugar, AD F/M = additional duty on flour. Their amounts depend on the Meursing additional code of the goods (milk fat, milk protein, starch and sugar content).
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 7
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Tariff quotaNon preferential tariff quota 38%
- Applies to goods from
- all countries except Belarus, United Kingdom, Russia
- In force
- until 30 June 2027
- Legal act
- Regulation 0050/15
- Tariff quotaNon preferential tariff quota 43%
- Applies to goods from
- all countries except Belarus, United Kingdom, Russia
- In force
- until 31 December 2026
- Legal act
- Regulation 0928/06
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 6
- Import controlVeterinary control
- Applies to goods from
- all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import controlVeterinary control
- Applies to goods from
- Faroe Islands, Greenland
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import controlEntry into free circulation (restriction - feed and food)
- Applies to goods from
- Albania, Belarus, Bosnia & Herzegovina, Kosovo, Moldova, Montenegro, North Macedonia, Russia and 5 more
- Legal act
- Regulation 0256/24
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y854 The declared goods are not concerned by Commission Implementing Regulation (EU) 2020/1158.
- Y855 Exemption from import restrictions by virtue of Article 1(2) of Commission Implementing Regulation (EU) 2020/1158 (Chernobyl accident).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0052 | All third countries | 38% | 1 July 2026 – 30 June 2027 | 2,026,000 kg | 2,025,574 kg | Open |
| 09.0230 | Türkiye | Free | 1 January 2026 – 31 December 2026 | 5,000,000 kg | 0 kg | Exhausted |
| 09.0764 | Norway | 35.15 EUR / 100 kg | 1 January 2026 – 31 December 2026 | 5,500,000 kg | 2,893,074 kg | Open |
| 09.1932 | Chile | Free | 1 January 2026 – 31 December 2026 | 400,000 kg | 400,000 kg | Open |
| 09.8301 | Canada | Free | 1 January 2026 – 31 December 2026 | 10,000,000 kg | 10,000,000 kg | Open |
| 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 | 39,387,541 kg | Critical |
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
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | (8,3 + EA) MAX (18,7 + AD S/Z) |
| 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 |
| 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 |
| 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–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | 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 |
| European Economic Area - Iceland | Iceland | 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–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–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 4.8 % + EA MAX 18.7 % +ADSZ |
| 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 | 0 % + EA MAX 18.7 % +ADSZ |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 7.5 % + EAR MAX 16.9 % +ADSZR |
| EU–Chile agreement | Chile | 0 % + EAR MAX 9.3 % +ADSZR |
| EU–Algeria agreement | Algeria | 0 % + EA MAX 18.7 % +ADSZ |
| EU–Faroe Islands agreement | Faroe Islands | 0 % + EA MAX 18.7 % +ADSZ |
| EEA - European Economic Area | Norway | 0 % + EAR MAX 18.7 % +ADSZR |
| EU–Tunisia agreement | Tunisia | 0 % + EA MAX 18.7 % +ADSZ |
| EU–Türkiye customs union | Türkiye | 0 % + EA MAX 18.7 % +ADSZ |
| EU–United States agreementQuota | United States | 2.1 % + 3.56 EUR / 100 kg |
| EU–South Africa agreement | South Africa | 4.8 % + EA MAX 18.7 % +ADSZ |
Footnotes
See Annex 1.
WTO tariff quota.
EU: imports by month · HS 1806.31
last 12 months€228.5m-19.5% · previous 12 months
Average import price€7.99 per kg
Preferential rate81%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €94.3m | 41.3% | -6.8% |
 Switzerland | €36.4m | 15.9% | +8.1% |
 Türkiye | €34.3m | 15% | -56.8% |
 Ukraine | €31.2m | 13.7% | -5.8% |
 North Macedonia | €8m | 3.5% | +15.4% |
 Serbia | €5.3m | 2.3% | +32.7% |
 Norway | €5.2m | 2.3% | -5.3% |
 United States | €4.1m | 1.8% | -42.8% |
Same subheading in other tariffs
1806.31 Other, in blocks, slabs or bars: filled
UK 8% Third-country duty 1 tariff line Türkiye 8.3% Third-country duty 1 tariff line USA 5.6% General (MFN) 1 tariff line 
Canada 6% Third-country duty 1 tariff line 
Mexico specific or compound duty Third-country duty 1 tariff line 
Brazil 18% Third-country duty 2 tariff lines 
Argentina 20% Third-country duty 6 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 4 tariff lines 
Japan 10% Third-country duty 1 tariff line 
Taiwan 10% Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines Switzerland specific or compound duty Third-country duty 4 tariff lines Norway specific or compound duty Third-country duty 1 tariff line North Macedonia specific or compound duty Third-country duty 1 tariff line 
Nigeria 35% Third-country duty 1 tariff line Binding rulings for similar goods
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.
- N337407 U.S. CBP
The tariff classification of Black Thunder Chocolate Mini Cookie Bars from Japan
- N330936 U.S. CBP
The tariff classification of chocolate candy bars from Spain
- N322770 U.S. CBP
The tariff classification of Protein Bars from Germany
- N310937 U.S. CBP
The tariff classification of a chocolate bar filled with caramel from France.
6 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.
Additional notes
1. When imported in the form of an assortment, goods of subheadings 180620, 180631, 180632 and 180690 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
2. Subheadings 18069011 and 18069019 do not cover chocolates made entirely of one type of chocolate.
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.
1806 31 00 · Filled
See the HS Explanatory Note to subheading 1806 31.
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.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Filled | (8,3 + EA) MAX (18,7 + AD S/Z) | — |
| 2025 | unchanged | (8,3 + EA) MAX (18,7 + AD S/Z) | — |
| 2024 | unchanged | (8,3 + EA) MAX (18,7 + AD S/Z) | — |
| 2023 | unchanged | (8,3 + EA) MAX (18,7 + AD S/Z) | — |
| 2022 | unchanged | (8,3 + EA) MAX (18,7 + AD S/Z) | — |
| 2021 | unchanged | (8,3 + EA) MAX (18,7 + AD S/Z) | — |
| 2020 | unchanged | (8,3 + EA) MAX (18,7 + AD S/Z) | — |
| 2019 | Filled | (8,3 + EA) MAX (18,7 + AD S/Z) | — |
In the EU Combined Nomenclature, 1806 31 00 is one of 1 line under subheading 1806.31, other, in blocks, slabs or bars: filled.
The third-country duty is a specific or compound duty: (8,3 + EA) MAX (18,7 + AD S/Z).
Goods from 152 countries can enter the EU at a preferential rate instead of the standard (8,3 + EA) MAX (18,7 + AD S/Z); 122 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 filled chocolate bars (HS 1806.31) worth €228.5m (down 19% on the year before), at an average of €7.99 per kg; United Kingdom supplied 41%, followed by Switzerland.
For the same subheading, the UK duty is 8%, the Türkiye duty is 8.3%, the US duty is 5.6%, the Canada duty is 6%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 10%, the Taiwan duty is 10%, the GCC duty is 5% and the Nigeria duty is 35%.
EU member states imported goods of subheading 1806.31 worth US$3bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$87m.
Questions and answers
What is the EU import duty for CN code 1806 31 00?
The third-country duty in the EU Combined Nomenclature is (8,3 + EA) MAX (18,7 + AD S/Z); the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 1806 31 00?
152 countries have a preferential rate on this line, 122 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.
Do anti-dumping or other extra duties apply to 1806 31 00?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 1806.31 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$87m), followed by Ukraine.