Heading · Section IV
1804: Cocoa butter, fat and oil
- —UK
- 7.7%EU
- 50%Türkiye
- FreeUSA
- US$13.6bnWorld trade in 2024
Heading 1804 has no further six-digit division: the whole heading is subheading 1804.00, in chapter 18 (cocoa and cocoa preparations).
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 statutory rate is 50%.
The Harmonized Tariff Schedule of the United States has one tariff line for heading 1804; the duty is duty-free.
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$118.5m.
The United Kingdom imported US$702.2m.
Duty rates compared
UK specific or compound duty Third-country duty 1 tariff line 
EU 7.7% Third-country duty 1 tariff line 
Türkiye 50% Statutory rate (Law 474) 1 tariff line 
USA Free General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
Subheadings 1
World trade in 2024
Trade value (US$) no reported trade < US$196.2kUS$196.2k+US$18.6m+US$192.9m+> 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$382.6m
- Cameroon: US$329.4m
- Brazil: US$296.8m
- Peru: US$268.6m
- United States: US$193.8m
- Nigeria: US$192.9m
- Bulgaria: US$189.1m
- Estonia: US$171.1m
- Canada: US$146.4m
- United Kingdom: US$118.5m
- Spain: US$116.6m
- India: US$94.9m
- Mexico: US$86.8m
- Belgium: US$83.5m
- Switzerland: US$81m
- Türkiye: US$64.8m
- Colombia: US$52.7m
- Italy: US$41.9m
- Ecuador: US$36.7m
- Denmark: US$34.4m
- China: US$30.7m
- Venezuela: US$24.6m
- Dominican Republic: US$21m
- Lithuania: US$18.6m
- Poland: US$8.6m
- Cuba: US$4.7m
- Sweden: US$4m
- Philippines: US$3.8m
- Ukraine: US$3.3m
- Serbia: US$3.1m
- Bolivia: US$3.1m
- Latvia: US$2.2m
- Moldova: US$2.2m
- Greece: US$1.6m
- Russia: US$1.4m
- Luxembourg: US$1.2m
- Chile: US$1.2m
- Madagascar: US$1.1m
- Kazakhstan: US$978k
- South Korea: US$802.3k
- Saudi Arabia: US$740.3k
- Panama: US$683.7k
- Algeria: US$660.9k
- Portugal: US$658.2k
- Austria: US$598.2k
- Morocco: US$515.5k
- Romania: US$395.1k
- Slovakia: US$369k
- Ireland: US$367.6k
- North Macedonia: US$344.8k
- Australia: US$310.4k
- Honduras: US$295.9k
- Czechia: US$237k
Trade value (US$) no reported trade < US$578.9kUS$578.9k+US$24.1m+US$178.9m+> 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$728.6m
- United Kingdom: US$702.2m
- Italy: US$611.8m
- Switzerland: US$410.1m
- Canada: US$407m
- Türkiye: US$322.9m
- Russia: US$311.5m
- Japan: US$306.1m
- Estonia: US$280m
- India: US$279.4m
- Australia: US$234.2m
- China: US$178.9m
- Austria: US$161.5m
- Ukraine: US$149.5m
- Spain: US$144.7m
- Argentina: US$118.3m
- Slovakia: US$111.3m
- Sweden: US$110.3m
- Mexico: US$95.8m
- Israel: US$82.7m
- Norway: US$80.8m
- Chile: US$75.1m
- Finland: US$69.1m
- Bulgaria: US$67.7m
- Czechia: US$65.9m
- Singapore: US$64.3m
- Greece: US$57.5m
- Serbia: US$57m
- United Arab Emirates: US$48.1m
- Ireland: US$46.9m
- Malaysia: US$43.4m
- New Zealand: US$41.9m
- Egypt: US$35.7m
- Saudi Arabia: US$34.6m
- South Africa: US$28.6m
- Lithuania: US$25.2m
- Indonesia: US$24.1m
- Belarus: US$23.9m
- Croatia: US$21.3m
- Hungary: US$17.6m
- Iran: US$17.1m
- Algeria: US$15.9m
- Peru: US$14.2m
- Brazil: US$13.7m
- South Korea: US$12.6m
- Pakistan: US$9.2m
- Denmark: US$8.6m
- Portugal: US$8.2m
- Slovenia: US$7.7m
- North Macedonia: US$6.5m
- Iceland: US$6m
- Guatemala: US$5.8m
- Morocco: US$5.4m
- Uzbekistan: US$5.2m
- Romania: US$4.6m
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$382.6m | 2.8% |
| 9 |  Cameroon | US$329.4m | 2.4% |
| 10 |  Brazil | US$296.8m | 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$728.6m | 5.4% |
| 7 | United Kingdom | US$702.2m | 5.2% |
| 8 |  Italy | US$611.8m | 4.5% |
| 9 |  Switzerland | US$410.1m | 3% |
| 10 |  Canada | US$407m | 3% |
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 the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 1804 from countries without a preferential agreement are free of duty. 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).