Chapter
Chapter 18: Cocoa and cocoa preparations
6 headings make up chapter 18, part of section IV, prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
Duty rates compared
UK 8% – 14% Third-country duty 48 tariff lines · average 8.3% · 4× specific or compound duty 
EU Free – 9.6% Third-country duty 27 tariff lines · average 6.1% · 20× specific or compound duty 
Türkiye Free – 15.4% Third-country duty 28 tariff lines · average 7.7% 
USA Free – 10% General (MFN) 78 tariff lines · average 5.8% · 34× specific or compound duty 
Canada Free – 6% Third-country duty 25 tariff lines · average 3.6% · 2× specific or compound duty 
Mexico Free – 156% Third-country duty 14 tariff lines · average 20.1% · 6× specific or compound duty 
Brazil 9% – 18% Third-country duty 13 tariff lines · average 14.3% 
Argentina 9% – 20% Third-country duty 52 tariff lines · average 17.9% 
Peru Free – 11% Third-country duty 17 tariff lines · average 3.1% 
New Zealand Free – 5% Third-country duty 21 tariff lines · average 3.6% 
Japan Free – 29.8% Third-country duty 40 tariff lines · average 20.3% · 3× specific or compound duty 
Taiwan Free – 30% Third-country duty 28 tariff lines · average 10.3% · 5× specific or compound duty 
GCC 5% Third-country duty 36 tariff lines 
Switzerland Free Third-country duty 42 tariff lines · 40× specific or compound duty 
Norway Free Third-country duty 19 tariff lines · 12× specific or compound duty 
North Macedonia Free – 30% Third-country duty 27 tariff lines · average 13.3% · 11× specific or compound duty 
Nigeria 5% – 35% Third-country duty 20 tariff lines · average 20% Headings 6
- 1801Cocoa beans, whole or broken, raw or roasted
- 1802Cocoa shells, husks, skins and other cocoa waste
- 1803Cocoa paste, whether or not defatted
- 1804Cocoa butter, fat and oil
- 1805Cocoa powder, not containing added sugar or other sweetening matter
- 1806Chocolate and other food preparations containing cocoa
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$12mUS$12m+US$156m+US$1bn+> US$3bn
Exports: 198
- Germany: US$10bn
- Netherlands: US$10bn
- Côte d’Ivoire: US$9bn
- Belgium: US$6bn
- France: US$4bn
- Poland: US$3bn
- Ecuador: US$3bn
- Italy: US$3bn
- Canada: US$3bn
- Malaysia: US$3bn
- United States: US$3bn
- Ghana: US$3bn
- Nigeria: US$3bn
- Indonesia: US$3bn
- Cameroon: US$2bn
- Switzerland: US$2bn
- United Kingdom: US$1bn
- Spain: US$1bn
- Peru: US$1bn
- Singapore: US$1bn
- Türkiye: US$1bn
- Austria: US$999m
- Mexico: US$965m
- Brazil: US$671m
- Bulgaria: US$636m
- Russia: US$574m
- China: US$549m
- Sweden: US$488m
- Guinea: US$485m
- Dominican Republic: US$476m
- Estonia: US$475m
- Slovakia: US$440m
- Czechia: US$423m
- Ireland: US$410m
- Papua New Guinea: US$354m
- Congo - Kinshasa: US$351m
- Uganda: US$335m
- Croatia: US$325m
- Lithuania: US$313m
- Ukraine: US$289m
- Australia: US$281m
- Hungary: US$276m
- Colombia: US$266m
- India: US$256m
- Denmark: US$239m
- Serbia: US$223m
- Liberia: US$223m
- Egypt: US$220m
- Romania: US$156m
- Sierra Leone: US$145m
- Togo: US$130m
- Thailand: US$121m
- Finland: US$118m
- Luxembourg: US$114m
- Venezuela: US$108m
- Madagascar: US$107m
- United Arab Emirates: US$107m
- Argentina: US$106m
- Portugal: US$104m
- Japan: US$99m
Trade value (US$) no reported trade < US$20mUS$20m+US$208m+US$828m+> US$4bn
Imports: 225
- Germany: US$9bn
- Netherlands: US$9bn
- United States: US$8bn
- France: US$6bn
- Belgium: US$5bn
- United Kingdom: US$5bn
- Malaysia: US$4bn
- Poland: US$3bn
- Canada: US$3bn
- Italy: US$3bn
- Spain: US$2bn
- Indonesia: US$2bn
- Japan: US$1bn
- Russia: US$1bn
- Türkiye: US$1bn
- Singapore: US$1bn
- Mexico: US$1bn
- China: US$1bn
- Switzerland: US$1bn
- Austria: US$1bn
- Australia: US$1bn
- India: US$879m
- Czechia: US$828m
- Sweden: US$765m
- Saudi Arabia: US$735m
- Estonia: US$707m
- Romania: US$652m
- Slovakia: US$652m
- United Arab Emirates: US$649m
- Bulgaria: US$626m
- Ireland: US$616m
- Hungary: US$562m
- Ukraine: US$558m
- Denmark: US$530m
- South Korea: US$511m
- Brazil: US$492m
- Kazakhstan: US$483m
- Philippines: US$453m
- Israel: US$443m
- Croatia: US$437m
- Portugal: US$422m
- Hong Kong SAR China: US$403m
- Norway: US$400m
- Greece: US$376m
- Serbia: US$342m
- Argentina: US$317m
- Finland: US$309m
- Chile: US$306m
- New Zealand: US$295m
- Thailand: US$293m
- Iraq: US$260m
- Lithuania: US$260m
- Uzbekistan: US$224m
- South Africa: US$223m
- Egypt: US$210m
- Kuwait: US$208m
- Slovenia: US$192m
- Vietnam: US$175m
- Morocco: US$172m
- Taiwan: US$160m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$10bn | 11.1% |
| 2 |  Netherlands | US$10bn | 10.8% |
| 3 |  Côte d’Ivoire | US$9bn | 10.2% |
| 4 |  Belgium | US$6bn | 6.3% |
| 5 |  France | US$4bn | 4% |
| 6 |  Poland | US$3bn | 3.8% |
| 7 |  Ecuador | US$3bn | 3.7% |
| 8 |  Italy | US$3bn | 3.7% |
| 9 | Canada | US$3bn | 3.4% |
| 10 |  Malaysia | US$3bn | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$9bn | 9.6% |
| 2 | Netherlands | US$9bn | 9.6% |
| 3 | United States | US$8bn | 9.5% |
| 4 | France | US$6bn | 6.3% |
| 5 | Belgium | US$5bn | 5.8% |
| 6 | United Kingdom | US$5bn | 5.2% |
| 7 | Malaysia | US$4bn | 4.1% |
| 8 | Poland | US$3bn | 3.4% |
| 9 | Canada | US$3bn | 3.1% |
| 10 | Italy | US$3bn | 2.9% |
In the UK Global Tariff, chapter 18 covers 48 tariff lines and the duty is between 8% and 14%. 4 lines have a specific or compound duty.
The EU Combined Nomenclature divides chapter 18 into 27 tariff lines; the duty is between 0% and 9.6% (average 6.1%). 2 of them are duty-free. 20 lines have a specific or compound duty.
In the Turkish Customs Tariff Schedule, chapter 18 covers 28 tariff lines and the duty is between 0% and 15.4%. 3 of them are duty-free.
World trade in chapter 18 goods reached US$89bn in 2024, up 42.7% on 2023.
Germany was the largest exporter with 11.1% of the total, ahead of the Netherlands.
Germany imported the most (US$9bn).
Chapter 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.
Products classified here
Questions and answers
What is the HS code for cocoa and cocoa preparations?
Cocoa and cocoa preparations make up HS chapter 18, in section IV of the Harmonized System.
What is the import duty on cocoa and cocoa preparations in the UK?
Under the UK Global Tariff, imports under 18 from countries without a preferential agreement are charged at 8% to 14%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cocoa and cocoa preparations in the EU?
Under the EU Combined Nomenclature, imports under 18 from countries without a preferential agreement are charged at 0% to 9.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cocoa and cocoa preparations?
Germany, with US$10bn in 2024 (11.1% of world exports).