Heading · Section IV

1806: Chocolate and other food preparations containing cocoa

1806
  • 8%–14%UK
  • 8%EU
  • 100%Türkiye
  • 0%–10%USA
  • US$42.8bnWorld trade in 2024

5 subheadings make up heading 1806 in chapter 18 (cocoa and cocoa preparations).

In the UK Global Tariff, heading 1806 covers 42 tariff lines and the duty is between 8% and 14%. 4 lines have a specific or compound duty.

The EU Combined Nomenclature divides heading 1806 into 21 tariff lines; the duty is 8%. 20 lines have a specific or compound duty.

In the Turkish Customs Tariff Schedule, heading 1806 covers 21 tariff lines and the statutory rate is 100%.

The Harmonized Tariff Schedule of the United States divides heading 1806 into 72 tariff lines; the duty is between 0% and 10% (average 6.3%). 3 of them are duty-free. 32 lines have a specific or compound duty.

World trade in heading 1806 goods reached US$42.8bn in 2024, up 14% on 2023.

Germany was the largest exporter with 16.3% of the total, ahead of Belgium.

The United States imported the most (US$4.9bn).

The United Kingdom ranked 10th among 192 exporters with US$1.2bn.

The United Kingdom imported US$3.4bn.

Duty rates compared

UK 8% – 14% Third-country duty 42 tariff lines · average 8.3% · 4× specific or compound duty EU 8% Third-country duty 21 tariff lines · 20× specific or compound duty Türkiye 100% Statutory rate (Law 474) 21 tariff lines USA Free – 10% General (MFN) 72 tariff lines · average 6.3% · 32× specific or compound duty

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 5

World trade in 2024

1806 · US$42.8bn

Trade value (US$) no reported trade < US$3.5mUS$3.5m+US$92.7m+US$420.9m+> US$2.3bn

Exports: 192
  1. Germany: US$7bn
  2. Belgium: US$5bn
  3. Poland: US$3.3bn
  4. Italy: US$3.2bn
  5. Canada: US$2.7bn
  6. Netherlands: US$2.3bn
  7. United States: US$2.1bn
  8. France: US$1.9bn
  9. Switzerland: US$1.2bn
  10. United Kingdom: US$1.2bn
  11. Austria: US$938.7m
  12. Türkiye: US$931.4m
  13. Spain: US$851.3m
  14. Mexico: US$843.4m
  15. Russia: US$567.1m
  16. China: US$485.1m
  17. Sweden: US$482.7m
  18. Malaysia: US$448.9m
  19. Czechia: US$420.9m
  20. Singapore: US$418.7m
  21. Ireland: US$408.4m
  22. Slovakia: US$361.6m
  23. Bulgaria: US$355.7m
  24. Côte d’Ivoire: US$352.9m
  25. Croatia: US$322.5m
  26. Lithuania: US$283.4m
  27. Ukraine: US$281.3m
  28. Australia: US$277.4m
  29. Hungary: US$271.8m
  30. Egypt: US$218.6m
  31. Serbia: US$211m
  32. Denmark: US$203m
  33. Brazil: US$196.7m
  34. India: US$154.6m
  35. Romania: US$152.8m
  36. Colombia: US$125.5m
  37. Indonesia: US$119.2m
  38. Finland: US$117.3m
  39. Thailand: US$115.6m
  40. Luxembourg: US$111.7m
  41. Argentina: US$105.9m
  42. United Arab Emirates: US$105.6m
  43. Portugal: US$97.8m
  44. New Zealand: US$96.4m
  45. Kazakhstan: US$94.4m
  46. Japan: US$92.9m
  47. South Korea: US$92.7m
  48. South Africa: US$88.2m
  49. Greece: US$74m
  50. Saudi Arabia: US$70.5m
  51. Peru: US$67.7m
  52. Jordan: US$66.6m
  53. Slovenia: US$63.6m
  54. Latvia: US$63.1m
  55. Norway: US$55.5m
  56. Nigeria: US$50.8m
  57. Vietnam: US$44.9m
  58. Hong Kong SAR China: US$38.6m
  59. North Macedonia: US$35m
  60. Estonia: US$25m

Top exporters

RankCountryValueShare
1 Germany US$7bn 16.3%
2 Belgium US$5bn 11.7%
3 Poland US$3.3bn 7.7%
4 Italy US$3.2bn 7.4%
5 Canada US$2.7bn 6.4%
6 Netherlands US$2.3bn 5.5%
7 United States US$2.1bn 4.9%
8 France US$1.9bn 4.4%
9 Switzerland US$1.2bn 2.9%
10 United Kingdom US$1.2bn 2.8%

Top importers

RankCountryValueShare
1 United States US$4.9bn 11.4%
2 Germany US$3.6bn 8.5%
3 United Kingdom US$3.4bn 8%
4 France US$3.2bn 7.5%
5 Netherlands US$2.2bn 5.1%
6 Poland US$1.6bn 3.7%
7 Belgium US$1.6bn 3.6%
8 Canada US$1.5bn 3.5%
9 Spain US$1bn 2.4%
10 Italy US$875.9m 2%

Legal notes

Notes

1. This chapter does not cover:

  1. (a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  2. (b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2. Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

1. When imported in the form of an assortment, goods of subheadings 180620, 180631, 180632 and 180690 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. Subheadings 18069011 and 18069019 do not cover chocolates made entirely of one type of chocolate.

Products classified here

Questions and answers

What is the HS code for chocolate and other food preparations containing cocoa?

Chocolate and other food preparations containing cocoa fall under HS heading 1806, part of chapter 18, in section IV of the Harmonized System.

What is the import duty on chocolate and other food preparations containing… in the UK?

Under the UK Global Tariff, imports under 1806 from countries without a preferential agreement are charged at 8% to 14%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on chocolate and other food preparations containing… in the EU?

Under the EU Combined Nomenclature, imports under 1806 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most chocolate and other food preparations containing…?

Germany, with US$7bn in 2024 (16.3% of world exports).