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
- Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
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
TürkiyeWorld 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% |
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%.
Goods from 172 countries can enter the UK at a preferential rate instead of the standard ; 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 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$13.6bn 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 the EU?
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$3.7bn in 2024 (26.9% of world exports).
Which countries can export cocoa butter 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 applies. Pick a country above to see its rate.
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.