Chapter · Section IV

Chapter 18: Cocoa and cocoa preparations

18
  • 8%–14%UK
  • 0%–9.6%EU
  • 50%–100%Türkiye
  • 0%–10%USA
  • US$89bnWorld trade in 2024

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.

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 statutory rate is between 50% and 100%.

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$8.6bn).

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 50% – 100% Statutory rate (Law 474) 28 tariff lines · average 92.9% USA Free – 10% General (MFN) 78 tariff lines · average 5.8% · 34× specific or compound duty

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

Headings 6

World trade in 2024

18 · US$89bn

Trade value (US$) no reported trade < US$11.6mUS$11.6m+US$155.7m+US$1.3bn+> US$3.4bn

Exports: 198
  1. Germany: US$9.9bn
  2. Netherlands: US$9.6bn
  3. Côte d’Ivoire: US$9.1bn
  4. Belgium: US$5.6bn
  5. France: US$3.6bn
  6. Poland: US$3.4bn
  7. Ecuador: US$3.3bn
  8. Italy: US$3.3bn
  9. Canada: US$3bn
  10. Malaysia: US$2.9bn
  11. United States: US$2.8bn
  12. Ghana: US$2.7bn
  13. Nigeria: US$2.5bn
  14. Indonesia: US$2.5bn
  15. Cameroon: US$1.9bn
  16. Switzerland: US$1.5bn
  17. United Kingdom: US$1.4bn
  18. Spain: US$1.4bn
  19. Peru: US$1.3bn
  20. Singapore: US$1.3bn
  21. Türkiye: US$1.1bn
  22. Austria: US$998.7m
  23. Mexico: US$965.3m
  24. Brazil: US$671m
  25. Bulgaria: US$636.3m
  26. Russia: US$573.9m
  27. China: US$549m
  28. Sweden: US$488.4m
  29. Guinea: US$485.2m
  30. Dominican Republic: US$476.3m
  31. Estonia: US$475.1m
  32. Slovakia: US$440.2m
  33. Czechia: US$422.9m
  34. Ireland: US$410m
  35. Papua New Guinea: US$354.3m
  36. Congo - Kinshasa: US$351.4m
  37. Uganda: US$334.5m
  38. Croatia: US$325m
  39. Lithuania: US$313m
  40. Ukraine: US$289.4m
  41. Australia: US$281.3m
  42. Hungary: US$276.1m
  43. Colombia: US$265.7m
  44. India: US$255.6m
  45. Denmark: US$239.2m
  46. Serbia: US$222.8m
  47. Liberia: US$222.7m
  48. Egypt: US$219.9m
  49. Romania: US$155.7m
  50. Sierra Leone: US$144.8m
  51. Togo: US$130.5m
  52. Thailand: US$121.2m
  53. Finland: US$117.8m
  54. Luxembourg: US$113.8m
  55. Venezuela: US$108.2m
  56. Madagascar: US$107.2m
  57. United Arab Emirates: US$107.1m
  58. Argentina: US$106.5m
  59. Portugal: US$104.4m
  60. Japan: US$98.7m

Top exporters

RankCountryValueShare
1 Germany US$9.9bn 11.1%
2 Netherlands US$9.6bn 10.8%
3 Côte d’Ivoire US$9.1bn 10.2%
4 Belgium US$5.6bn 6.3%
5 France US$3.6bn 4%
6 Poland US$3.4bn 3.8%
7 Ecuador US$3.3bn 3.7%
8 Italy US$3.3bn 3.7%
9 Canada US$3bn 3.4%
10 Malaysia US$2.9bn 3.3%

Top importers

RankCountryValueShare
1 Germany US$8.6bn 9.6%
2 Netherlands US$8.5bn 9.6%
3 United States US$8.4bn 9.5%
4 France US$5.6bn 6.3%
5 Belgium US$5.1bn 5.8%
6 United Kingdom US$4.6bn 5.2%
7 Malaysia US$3.7bn 4.1%
8 Poland US$3bn 3.4%
9 Canada US$2.8bn 3.1%
10 Italy US$2.6bn 2.9%

Chapter notes

Notes

1. This chapter does not cover:

  1. (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);

  2. (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$9.9bn in 2024 (11.1% of world exports).