Subheading · Chapter 18 · Heading 1804
1804.00: Cocoa butter, fat and oil
Cocoa butter
1804.00 is the HS subheading for cocoa butter, under heading 1804 in chapter 18.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1804 00 00 00 Cocoa butter, fat and oil
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
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) | — | |
| 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 | 2.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £300.8m | 52.9% | -25.8% |
 Côte d’Ivoire | £194.6m | 34.2% | +13.3% |
 France | £27.8m | 4.9% | -48.3% |
 Germany | £26.4m | 4.6% | -71.3% |
 Malaysia | £8.6m | 1.5% | -62.2% |
 Belgium | £4.3m | 0.8% | -56% |
 Cameroon | £1.5m | 0.3% | -73.1% |
 Spain | £1.2m | 0.2% | -84.3% |
Same subheading in other tariffs
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 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 2 tariff lines 
Peru Free Third-country duty 4 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 3 tariff lines 
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 3 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$196kUS$196k+US$19m+US$193m+> US$1bn
Exports: 128
- Netherlands: US$4bn
- Indonesia: US$2bn
- Germany: US$2bn
- Malaysia: US$1bn
- France: US$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$1bn
Imports: 166
- Germany: US$2bn
- Belgium: US$1bn
- Netherlands: US$1bn
- United States: US$1bn
- France: US$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$4bn | 26.9% |
| 2 |  Indonesia | US$2bn | 11.3% |
| 3 | Germany | US$2bn | 11.2% |
| 4 | Malaysia | US$1bn | 9.3% |
| 5 | France | US$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$2bn | 14.3% |
| 2 | Belgium | US$1bn | 11% |
| 3 | Netherlands | US$1bn | 8.3% |
| 4 | United States | US$1bn | 8.1% |
| 5 | France | US$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% |
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: Guatemala, Kiribati, Sudan
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 3.5% | 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 | 0% | 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 | 0% | 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 | 22% | 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 | 2% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 7.7% | 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 | 40% | 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 | 5% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 40% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 0% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0.4%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 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 | 20% | 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 | 0% | 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 | 0.5%* | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 3% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 7.7% | 2023 | |
 Tuvalu | 30% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 6% | 2023 | |
| United States | 0% | 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 | 5% | 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
- 0724 Cocoa butter, fat/oil
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 23620 Cocoa butter, fat and oil
- ISIC Rev. 4 activity
- 1073 Manufacture of cocoa, chocolate and sugar confectionery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1804.00 | unchanged |
| 2012 | 1804.00 | unchanged |
| 2007 | 1804.00 | unchanged |
| 2002 | 1804.00 | unchanged |
| 1996 | 1804.00 | unchanged |
| 1992 | 1804.00 | 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 butter, fat and oil
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
- Tariff change
Update to Autonomous Tariff Suspensions – 28 May 2026
Trade Tariff news 6499 · Source: trade-tariff.service.gov.uk
The EU Combined Nomenclature has one tariff line for subheading 1804.00; the duty is 7.7%.
Subheading 1804.00 is a single line in the Turkish Customs Tariff Schedule, where the duty is 7.7%.
In the 12 months to August 2026, the UK imported cocoa butter worth £568.5m (down 28% on the year before), at an average of £10.67 per kg; Netherlands supplied 53%, followed by Côte d’Ivoire.
World trade in cocoa butter reached US$14bn in 2024, up 121.9% on 2023.
The Netherlands was the largest exporter with 26.9% of the total, ahead of Indonesia.
Questions and answers
What is the HS code for cocoa butter, fat and oil?
Cocoa butter, fat and oil fall under HS subheading 1804.00, part of heading 1804, 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 1804.00 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 1804.00 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$4bn in 2024 (26.9% of world exports).
Where does the UK import cocoa butter from?
In the 12 months to August 2026, the largest suppliers were Netherlands (53%), Côte d’Ivoire (34%) and France (5%), out of total imports of £568.5m.