Subheading · Chapter 18 · Heading 1803
1803.20: Wholly or partly defatted
Defatted cocoa paste (cocoa cake)
1803.20 is the HS subheading for defatted cocoa paste (cocoa cake), under heading 1803 in chapter 18.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1803 20 00 00 Wholly or partly 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 |
|---|---|---|---|
| United Kingdom | £657k | 55.5% | — |
 Ecuador | £213k | 18% | -16% |
 Germany | £118k | 10% | — |
 Netherlands | £75k | 6.4% | — |
 Indonesia | £57k | 4.8% | — |
 Nigeria | £43k | 3.6% | — |
 Spain | £7k | 0.6% | +192% |
 Türkiye | £6k | 0.5% | — |
Same subheading in other tariffs
EU 9.6% Third-country duty 1 tariff line Türkiye 9.6% Third-country duty 1 tariff line 
USA specific or compound duty General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 10.8% Third-country duty 1 tariff line 
Argentina 10.8% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan 10% Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$286kUS$286k+US$3m+US$53m+> US$104m
Exports: 73
- Côte d’Ivoire: US$590m
- Indonesia: US$179m
- Cameroon: US$104m
- Netherlands: US$101m
- Ghana: US$89m
- Malaysia: US$55m
- Singapore: US$53m
- Nigeria: US$43m
- Germany: US$31m
- Peru: US$24m
- Spain: US$24m
- France: US$13m
- United Kingdom: US$6m
- Lithuania: US$4m
- Bulgaria: US$4m
- Brazil: US$4m
- Estonia: US$3m
- Ecuador: US$3m
- Switzerland: US$3m
- United States: US$2m
- Colombia: US$2m
- Poland: US$1m
- Mexico: US$1m
- Portugal: US$1m
- North Macedonia: US$1m
- Israel: US$945k
- Venezuela: US$737k
- China: US$692k
- Serbia: US$681k
- Panama: US$639k
- Italy: US$619k
- Austria: US$607k
- Madagascar: US$504k
- Belgium: US$301k
- Costa Rica: US$286k
- Ukraine: US$265k
- India: US$215k
- Türkiye: US$209k
- Australia: US$203k
- Hungary: US$151k
- Haiti: US$139k
- Norway: US$105k
- Denmark: US$85k
- São Tomé & Príncipe: US$73k
- Saudi Arabia: US$67k
- Argentina: US$35k
- Dominican Republic: US$35k
- Romania: US$28k
- Guatemala: US$22k
- South Africa: US$18k
- New Zealand: US$16k
- Greece: US$13k
- Sweden: US$9k
- United Arab Emirates: US$8k
- Malta: US$7k
- Antigua & Barbuda: US$3k
- Czechia: US$2k
- Algeria: US$2k
- Canada: US$1k
- Angola: US$900
Trade value (US$) no reported trade < US$71kUS$71k+US$2m+US$15m+> US$208m
Imports: 106
- Spain: US$268m
- United States: US$252m
- Netherlands: US$229m
- Malaysia: US$208m
- Germany: US$66m
- Indonesia: US$60m
- Brazil: US$58m
- Singapore: US$55m
- Uruguay: US$21m
- Portugal: US$19m
- France: US$15m
- Estonia: US$14m
- Italy: US$12m
- Israel: US$8m
- Poland: US$8m
- Serbia: US$6m
- Bulgaria: US$6m
- China: US$5m
- Belgium: US$4m
- Türkiye: US$4m
- Egypt: US$3m
- Algeria: US$3m
- Russia: US$2m
- Dominican Republic: US$2m
- Costa Rica: US$2m
- Bosnia & Herzegovina: US$2m
- New Zealand: US$1m
- Mexico: US$1m
- Ukraine: US$1m
- Czechia: US$1m
- Cambodia: US$1m
- Lithuania: US$1m
- Slovenia: US$1m
- Saudi Arabia: US$813k
- Vietnam: US$721k
- North Macedonia: US$681k
- Panama: US$626k
- United Arab Emirates: US$603k
- Morocco: US$521k
- India: US$486k
- Sweden: US$468k
- Jordan: US$382k
- Argentina: US$316k
- United Kingdom: US$309k
- Austria: US$218k
- Canada: US$210k
- Japan: US$187k
- Greece: US$104k
- Bahrain: US$99k
- Hungary: US$89k
- Luxembourg: US$82k
- Zimbabwe: US$71k
- Australia: US$61k
- Taiwan: US$60k
- Chile: US$56k
- Romania: US$54k
- Slovakia: US$41k
- South Korea: US$18k
- Switzerland: US$16k
- Chad: US$16k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Côte d’Ivoire | US$590m | 43.8% |
| 2 | Indonesia | US$179m | 13.3% |
| 3 |  Cameroon | US$104m | 7.7% |
| 4 | Netherlands | US$101m | 7.5% |
| 5 |  Ghana | US$89m | 6.6% |
| 6 |  Malaysia | US$55m | 4.1% |
| 7 |  Singapore | US$53m | 3.9% |
| 8 | Nigeria | US$43m | 3.2% |
| 9 | Germany | US$31m | 2.3% |
| 10 | Peru | US$24m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Spain | US$268m | 19.9% |
| 2 | United States | US$252m | 18.7% |
| 3 | Netherlands | US$229m | 17% |
| 4 | Malaysia | US$208m | 15.4% |
| 5 | Germany | US$66m | 4.9% |
| 6 | Indonesia | US$60m | 4.5% |
| 7 | Brazil | US$58m | 4.3% |
| 8 | Singapore | US$55m | 4.1% |
| 9 |  Uruguay | US$21m | 1.5% |
| 10 |  Portugal | US$19m | 1.4% |
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
- 42number of duty-free countries (MFN)
- 40%highest: Kiribati, Sudan, Cambodia
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 20% | 2023 · HS 2017 | |
 Anguilla | 5% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 12% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 30% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 10% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 15% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 12% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
| Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 10% | 2023 | |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
| Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 14% | 2023 | |
| Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 9.6% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 5% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
| Ghana | 10% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
| Indonesia | 10% | 2023 | |
 Iran | 15% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 10% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 40% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 17%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 10% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 10% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 12% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
| Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 5% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 8% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 12%* | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 9.6% | 2023 | |
 Tuvalu | 30% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 0.1%* | 2023 | |
| Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 20% | 2023 | |
 Venezuela | 15% | 2023 · HS 2017 | |
 Vietnam | 10% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 7.5% | 5% – 10% | 2017 · HS 2017 |
 Zambia | 15% | 2023 | |
 Zimbabwe | 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
- 07232 Cocoa paste, wholly/partly defatted (cocoa cake)
- 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 | 1803.20 | unchanged |
| 2012 | 1803.20 | unchanged |
| 2007 | 1803.20 | unchanged |
| 2002 | 1803.20 | unchanged |
| 1996 | 1803.20 | unchanged |
| 1992 | 1803.20 | 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)
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
The UK Global Tariff has one tariff line for subheading 1803.20; the duty is 8%.
Subheading 1803.20 is a single line in the EU Combined Nomenclature, where the duty is 9.6%.
171 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 8%.
Imports of defatted cocoa paste (cocoa cake) into the UK came to £1.2m between September 2025 and August 2026 (up 205% on the year before); United Kingdom supplied 56%, followed by Ecuador.
In 2024, countries exported defatted cocoa paste (cocoa cake) worth US$1bn (+64.3% year on year).
The largest exporter was Côte d’Ivoire (US$590m), followed by Indonesia.
Questions and answers
What is the HS code for wholly or partly defatted?
Wholly or partly defatted fall under HS subheading 1803.20, part of heading 1803, in section IV of the Harmonized System.
What is the import duty on wholly or partly defatted in the UK?
Under the UK Global Tariff, imports under 1803.20 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 wholly or partly defatted in the EU?
Under the EU Combined Nomenclature, imports under 1803.20 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 wholly or partly defatted?
Côte d’Ivoire, with US$590m in 2024 (43.8% of world exports).
Which countries can export defatted cocoa paste (cocoa cake) 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 defatted cocoa paste (cocoa cake) from?
In the 12 months to August 2026, the largest suppliers were United Kingdom (56%), Ecuador (18%) and Germany (10%), out of total imports of £1.2m.