Heading · Chapter 18
1804: Cocoa butter, fat and oil
Heading 1804 has no further six-digit division: the whole heading is subheading 1804.00, in chapter 18 (cocoa and cocoa preparations).
Duty rates compared
UK specific or compound duty Third-country duty 1 tariff line 
EU 7.7% Third-country duty 1 tariff line 
Türkiye 7.7% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil 10.8% General (MFN) 1 tariff line 
Argentina 10.8% General (MFN) 2 tariff lines 
Peru Free General (MFN) 4 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 3 tariff lines 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 3 tariff lines Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$196kUS$196k+US$19m+US$193m+> US$1.3bn
Exports: 128
- Netherlands: US$3.7bn
- Indonesia: US$1.5bn
- Germany: US$1.5bn
- Malaysia: US$1.3bn
- France: US$1.1bn
- Côte d’Ivoire: US$1bn
- Ghana: US$416m
- Singapore: US$383m
- Cameroon: US$329m
- Brazil: US$297m
- Peru: US$269m
- United States: US$194m
- Nigeria: US$193m
- Bulgaria: US$189m
- Estonia: US$171m
- Canada: US$146m
- United Kingdom: US$118m
- Spain: US$117m
- India: US$95m
- Mexico: US$87m
- Belgium: US$83m
- Switzerland: US$81m
- Türkiye: US$65m
- Colombia: US$53m
- Italy: US$42m
- Ecuador: US$37m
- Denmark: US$34m
- China: US$31m
- Venezuela: US$25m
- Dominican Republic: US$21m
- Lithuania: US$19m
- Poland: US$9m
- Cuba: US$5m
- Sweden: US$4m
- Philippines: US$4m
- Ukraine: US$3m
- Serbia: US$3m
- Bolivia: US$3m
- Latvia: US$2m
- Moldova: US$2m
- Greece: US$2m
- Russia: US$1m
- Luxembourg: US$1m
- Chile: US$1m
- Madagascar: US$1m
- Kazakhstan: US$978k
- South Korea: US$802k
- Saudi Arabia: US$740k
- Panama: US$684k
- Algeria: US$661k
- Portugal: US$658k
- Austria: US$598k
- Morocco: US$516k
- Romania: US$395k
- Slovakia: US$369k
- Ireland: US$368k
- North Macedonia: US$345k
- Australia: US$310k
- Honduras: US$296k
- Czechia: US$237k
Trade value (US$) no reported trade < US$579kUS$579k+US$24m+US$179m+> US$1.1bn
Imports: 166
- Germany: US$1.9bn
- Belgium: US$1.5bn
- Netherlands: US$1.1bn
- United States: US$1.1bn
- France: US$1.1bn
- Poland: US$729m
- United Kingdom: US$702m
- Italy: US$612m
- Switzerland: US$410m
- Canada: US$407m
- Türkiye: US$323m
- Russia: US$311m
- Japan: US$306m
- Estonia: US$280m
- India: US$279m
- Australia: US$234m
- China: US$179m
- Austria: US$162m
- Ukraine: US$149m
- Spain: US$145m
- Argentina: US$118m
- Slovakia: US$111m
- Sweden: US$110m
- Mexico: US$96m
- Israel: US$83m
- Norway: US$81m
- Chile: US$75m
- Finland: US$69m
- Bulgaria: US$68m
- Czechia: US$66m
- Singapore: US$64m
- Greece: US$58m
- Serbia: US$57m
- United Arab Emirates: US$48m
- Ireland: US$47m
- Malaysia: US$43m
- New Zealand: US$42m
- Egypt: US$36m
- Saudi Arabia: US$35m
- South Africa: US$29m
- Lithuania: US$25m
- Indonesia: US$24m
- Belarus: US$24m
- Croatia: US$21m
- Hungary: US$18m
- Iran: US$17m
- Algeria: US$16m
- Peru: US$14m
- Brazil: US$14m
- South Korea: US$13m
- Pakistan: US$9m
- Denmark: US$9m
- Portugal: US$8m
- Slovenia: US$8m
- North Macedonia: US$7m
- Iceland: US$6m
- Guatemala: US$6m
- Morocco: US$5m
- Uzbekistan: US$5m
- Romania: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Netherlands | US$3.7bn | 26.9% |
| 2 |  Indonesia | US$1.5bn | 11.3% |
| 3 |  Germany | US$1.5bn | 11.2% |
| 4 |  Malaysia | US$1.3bn | 9.3% |
| 5 |  France | US$1.1bn | 7.8% |
| 6 |  Côte d’Ivoire | US$1bn | 7.5% |
| 7 |  Ghana | US$416m | 3.1% |
| 8 |  Singapore | US$383m | 2.8% |
| 9 |  Cameroon | US$329m | 2.4% |
| 10 | Brazil | US$297m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$1.9bn | 14.3% |
| 2 |  Belgium | US$1.5bn | 11% |
| 3 | Netherlands | US$1.1bn | 8.3% |
| 4 | United States | US$1.1bn | 8.1% |
| 5 | France | US$1.1bn | 7.9% |
| 6 |  Poland | US$729m | 5.4% |
| 7 | United Kingdom | US$702m | 5.2% |
| 8 |  Italy | US$612m | 4.5% |
| 9 | Switzerland | US$410m | 3% |
| 10 | Canada | US$407m | 3% |
The EU Combined Nomenclature has one tariff line for heading 1804; the duty is 7.7%.
Heading 1804 is a single line in the Turkish Customs Tariff Schedule, where the duty is 7.7%.
The Harmonized Tariff Schedule of the United States has one tariff line for heading 1804; the duty is duty-free.
Heading 1804 is a single line in the Customs Tariff of Canada, where the duty is duty-free.
The Mexican Tariff (TIGIE) has one tariff line for heading 1804; the duty is duty-free.
Heading 1804 is a single line in the Brazilian Tariff (NCM/TEC), where the duty is 10.8%.
The Argentine Tariff (NCM-SIM) divides heading 1804 into 2 tariff lines; the duty is 10.8%.
In the Customs Tariff of Peru, heading 1804 covers 4 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand has one tariff line for heading 1804; the duty is duty-free.
Heading 1804 is a single line in the Customs Tariff Schedules of Japan, where the duty is duty-free.
The Customs Import Tariff of Taiwan has one tariff line for heading 1804; the duty is duty-free.
In the GCC Common Customs Tariff, heading 1804 covers 3 tariff lines and the duty is 5%.
In the Swiss Customs Tariff (Tares) the line under heading 1804 carries a specific or compound duty rather than a percentage.
Heading 1804 is a single line in the Customs Tariff of Norway, where the duty is duty-free.
The Customs Tariff of North Macedonia has one tariff line for heading 1804; the duty is duty-free.
In the ECOWAS Common External Tariff (Nigeria), heading 1804 covers 3 tariff lines and the duty is 10%.
World trade in heading 1804 goods reached US$13.6bn in 2024, up 121.9% on 2023.
The Netherlands was the largest exporter with 26.9% of the total, ahead of Indonesia.
Germany imported the most (US$1.9bn).
The United Kingdom ranked 17th among 128 exporters with US$118m.
The United Kingdom imported US$702m.
Products classified here
Questions and answers
What is the HS code for cocoa butter, fat and oil?
Cocoa butter, fat and oil fall under HS heading 1804, part of chapter 18, in section IV of the Harmonized System.
What is the import duty on cocoa butter, fat and oil in the EU?
Under the EU Combined Nomenclature, imports under 1804 from countries without a preferential agreement are charged at 7.7%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cocoa butter, fat and oil in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1804 from countries without a preferential agreement are charged at 7.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cocoa butter, fat and oil?
The Netherlands, with US$3.7bn in 2024 (26.9% of world exports).