Subheading · Chapter 18 · Heading 1803
1803.10: Cocoa paste, whether or not defatted: not defatted
Cocoa paste (not defatted)
Official description Not defatted
1803.10 is the HS subheading for cocoa paste (not defatted), under heading 1803 in chapter 18.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1803 10 00 00 Not defatted 8%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia, Vietnam | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 4.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £51.1m | 36% | -29.1% | |
| £50m | 35.3% | +43.7% | |
| £14.4m | 10.2% | -27.6% | |
| £10.5m | 7.4% | -9.1% | |
| £7.7m | 5.4% | +168.4% | |
| £3.3m | 2.3% | +41.5% | |
| £3.1m | 2.2% | +47.5% | |
| £876k | 0.6% | -7.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$487kUS$487k+US$25m+US$169m+> US$795m
Exports: 98
- Côte d’Ivoire: US$2bn
- Netherlands: US$1bn
- Germany: US$795m
- Ghana: US$613m
- France: US$347m
- Malaysia: US$236m
- Belgium: US$199m
- Cameroon: US$193m
- Switzerland: US$169m
- Ecuador: US$169m
- Estonia: US$145m
- Singapore: US$143m
- Indonesia: US$126m
- Spain: US$93m
- Poland: US$80m
- United Kingdom: US$79m
- Slovakia: US$76m
- Canada: US$72m
- United States: US$68m
- Peru: US$53m
- Brazil: US$52m
- Austria: US$47m
- Bulgaria: US$45m
- Nigeria: US$25m
- Italy: US$11m
- Mexico: US$11m
- Colombia: US$11m
- Türkiye: US$9m
- Vietnam: US$8m
- China: US$5m
- Lithuania: US$3m
- Dominican Republic: US$3m
- Japan: US$2m
- Venezuela: US$2m
- Ukraine: US$2m
- Israel: US$2m
- South Korea: US$2m
- Costa Rica: US$2m
- Serbia: US$2m
- Sierra Leone: US$2m
- Kazakhstan: US$1m
- Russia: US$896k
- Moldova: US$614k
- Portugal: US$579k
- India: US$556k
- Argentina: US$540k
- Saudi Arabia: US$487k
- Australia: US$471k
- Panama: US$438k
- Guatemala: US$419k
- Thailand: US$410k
- Finland: US$409k
- Greece: US$344k
- United Arab Emirates: US$230k
- Romania: US$211k
- Norway: US$205k
- Bolivia: US$204k
- Hungary: US$202k
- Papua New Guinea: US$198k
- North Macedonia: US$165k
Trade value (US$) no reported trade < US$2mUS$2m+US$33m+US$136m+> US$516m
Imports: 134
- Germany: US$983m
- Netherlands: US$738m
- Belgium: US$583m
- Poland: US$516m
- France: US$501m
- Italy: US$381m
- United States: US$377m
- Spain: US$211m
- Russia: US$190m
- Japan: US$172m
- Australia: US$167m
- Türkiye: US$155m
- China: US$145m
- United Kingdom: US$136m
- Ukraine: US$121m
- Estonia: US$116m
- Canada: US$107m
- Switzerland: US$96m
- Singapore: US$95m
- Mexico: US$91m
- Kazakhstan: US$78m
- Bulgaria: US$77m
- Argentina: US$67m
- Israel: US$57m
- Croatia: US$47m
- Czechia: US$47m
- Ireland: US$44m
- South Korea: US$41m
- Sweden: US$41m
- Malaysia: US$37m
- Chile: US$35m
- Norway: US$33m
- Finland: US$33m
- Greece: US$31m
- Belarus: US$31m
- South Africa: US$30m
- India: US$29m
- Serbia: US$29m
- Brazil: US$26m
- Egypt: US$25m
- United Arab Emirates: US$21m
- Indonesia: US$18m
- Saudi Arabia: US$14m
- Lithuania: US$14m
- Thailand: US$11m
- New Zealand: US$11m
- Hungary: US$10m
- Portugal: US$8m
- Peru: US$7m
- Austria: US$7m
- Jordan: US$7m
- Iran: US$7m
- Philippines: US$7m
- Algeria: US$6m
- Romania: US$6m
- Morocco: US$5m
- Taiwan: US$5m
- Pakistan: US$5m
- Vietnam: US$5m
- Iceland: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2bn | 21.9% | |
| 2 | US$1bn | 21.6% | |
| 3 | US$795m | 11.5% | |
| 4 | US$613m | 8.8% | |
| 5 | US$347m | 5% | |
| 6 | US$236m | 3.4% | |
| 7 | US$199m | 2.9% | |
| 8 | US$193m | 2.8% | |
| 9 | US$169m | 2.4% | |
| 10 | US$169m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$983m | 14.2% | |
| 2 | US$738m | 10.7% | |
| 3 | US$583m | 8.4% | |
| 4 | US$516m | 7.4% | |
| 5 | US$501m | 7.2% | |
| 6 | US$381m | 5.5% | |
| 7 | US$377m | 5.4% | |
| 8 | US$211m | 3.1% | |
| 9 | US$190m | 2.7% | |
| 10 | US$172m | 2.5% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 46number of duty-free countries (MFN)
- 40%highest: Kiribati, Sudan, Cambodia
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 10% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 30% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 9% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 10% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 9.6% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 0% | 2023 | ||
| 40% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 8.4%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 7.5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 3% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 15% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 8% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 7.9%* | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 9.6% | 2023 | ||
| 30% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 8% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 7.5% | 5% – 10% | 2017 · HS 2017 | |
| 15% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 07231 Cocoa paste, not defatted (liquor)
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 23610 Cocoa paste, whether or not defatted
- ISIC Rev. 4 activity
- 1073 Manufacture of cocoa, chocolate and sugar confectionery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1803.10 | unchanged |
| 2012 | 1803.10 | unchanged |
| 2007 | 1803.10 | unchanged |
| 2002 | 1803.10 | unchanged |
| 1996 | 1803.10 | unchanged |
| 1992 | 1803.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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
Cocoa paste, whether or not defatted
Regulation (EU) 2023/1115, Annex I (consolidated text)
Binding rulings for similar goods 1
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.
- N279775 U.S. CBP
The tariff classification of “Unsweetened Chocolate Gems” from Belgium
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
Subheading 1803.10 is a single line in the UK Global Tariff, where the duty is 8%.
The EU Combined Nomenclature has one tariff line for subheading 1803.10; the duty is 9.6%.
Goods from 172 countries can enter the UK at a preferential rate instead of the standard 8%; 171 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported cocoa paste (not defatted) worth £141.8m (down 5% on the year before), at an average of £8.21 per kg; Côte d’Ivoire supplied 36%, followed by Ghana.
World trade in cocoa paste (not defatted) reached US$7bn in 2024, up 81.5% on 2023.
Côte d’Ivoire was the largest exporter with 21.9% of the total, ahead of the Netherlands.
Questions and answers
What is the HS code for cocoa paste, whether or not defatted: not defatted?
Cocoa paste, whether or not defatted: not defatted fall under HS subheading 1803.10, part of heading 1803, in section IV of the Harmonized System.
What is the import duty on cocoa paste, whether or not defatted: not defatted in the UK?
Under the UK Global Tariff, imports under 1803.10 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cocoa paste, whether or not defatted: not defatted in the EU?
Under the EU Combined Nomenclature, imports under 1803.10 from countries without a preferential agreement are charged at 9.6%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cocoa paste, whether or not defatted: not defatted?
Côte d’Ivoire, with US$2bn in 2024 (21.9% of world exports).
Which countries can export cocoa paste (not defatted) to the UK duty-free?
171 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 8% applies. Pick a country above to see its rate.
Where does the UK import cocoa paste (not defatted) from?
In the 12 months to August 2026, the largest suppliers were Côte d’Ivoire (36%), Ghana (35%) and Netherlands (10%), out of total imports of £141.8m.