Subheading · Chapter 18 · Heading 1806
1806.10: Cocoa powder, containing added sugar or other sweetening matter
Subheading 1806.10 belongs to heading 1806 (chocolate and other food preparations containing cocoa) in chapter 18.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1806 10 00 00 Cocoa powder, containing added sugar or other sweetening matter
- 1806 10 15 00 Containing no sucrose or containing less than 5% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8%
- 1806 10 20 00 Containing 5% or more but less than 65% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8 % + 21 GBP / 100 kg
- 1806 10 30 00 Containing 65% or more but less than 80% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8.00 % + 26.00 GBP / 100 kg
- 1806 10 30 10 Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8 % + 26 GBP / 100 kg
- 1806 10 30 90 Other 8 % + 26 GBP / 100 kg
- 1806 10 90 00 Containing 80% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 8 % + 35 GBP / 100 kg
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Tariff quotaNon preferential tariff quota 43%
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2020/1432
Import requirements 4
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- 2019/1793
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y937 The declared goods are not concerned by Commission Implementing Regulation (EU) 2019/1793
- Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
- 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) | — | 8% |
| 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 |
| CPTPPQuota | Free | |
| Central AmericaQuota | 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 |
| 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 agreementQuota | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreementQuota | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreementQuota | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | 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–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 agreementQuota | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–Egypt agreementQuota | Egypt | Free |
| UK–South Africa agreement | South Africa | 2.7% |
| DCTS Standard | Indonesia | 2.8% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £2.8m | 23.3% | -24.1% |
 Australia | £1.6m | 13.6% | +1,549.8% |
 Belgium | £1m | 8.4% | +101.7% |
 Greece | £845k | 7% | +22.1% |
 Switzerland | £827k | 6.9% | -8.6% |
 China | £796k | 6.6% | -30% |
 Italy | £742k | 6.2% | +113.1% |
 Bulgaria | £598k | 5% | +62,484% |
Same subheading in other tariffs
EU 8% Third-country duty 4 tariff lines · 3× specific or compound duty 
Türkiye 8% Third-country duty 4 tariff lines 
USA Free – 10% General (MFN) 13 tariff lines · average 7.5% · 5× specific or compound duty 
Canada 6% General (MFN) 2 tariff lines 
Mexico 156% General (MFN) 2 tariff lines · 1× specific or compound duty 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 15% – 29.8% General (MFN) 3 tariff lines · average 24.9% 
Taiwan 2% General (MFN) 1 tariff line 
GCC 5% General (MFN) 4 tariff lines Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway specific or compound duty General (MFN) 1 tariff line 
North Macedonia 12% General (MFN) 4 tariff lines 
Nigeria 35% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$367kUS$367k+US$3m+US$10m+> US$26m
Exports: 128
- Germany: US$58m
- South Korea: US$39m
- United States: US$29m
- Nigeria: US$26m
- Malaysia: US$23m
- Netherlands: US$22m
- Thailand: US$19m
- Belgium: US$18m
- Ghana: US$17m
- Italy: US$13m
- France: US$11m
- Spain: US$10m
- Saudi Arabia: US$9m
- Australia: US$9m
- Singapore: US$9m
- Hungary: US$8m
- Sweden: US$8m
- South Africa: US$7m
- United Kingdom: US$7m
- Egypt: US$6m
- Poland: US$6m
- Türkiye: US$5m
- Vietnam: US$5m
- Ireland: US$5m
- China: US$4m
- Eswatini: US$3m
- Czechia: US$3m
- Switzerland: US$3m
- Guatemala: US$3m
- Austria: US$3m
- Denmark: US$2m
- Bulgaria: US$2m
- Hong Kong SAR China: US$2m
- Slovakia: US$2m
- Romania: US$2m
- Mexico: US$2m
- Portugal: US$1m
- Jordan: US$1m
- Colombia: US$1m
- United Arab Emirates: US$1m
- Sri Lanka: US$1m
- Dominican Republic: US$996k
- Taiwan: US$938k
- India: US$936k
- Luxembourg: US$867k
- Ecuador: US$839k
- Costa Rica: US$821k
- Greece: US$725k
- Indonesia: US$712k
- Philippines: US$613k
- Peru: US$600k
- Brazil: US$597k
- Lithuania: US$580k
- Kuwait: US$538k
- Estonia: US$513k
- Pakistan: US$502k
- New Zealand: US$440k
- Canada: US$408k
- Japan: US$374k
- Israel: US$368k
Trade value (US$) no reported trade < US$299kUS$299k+US$1m+US$5m+> US$13m
Imports: 206
- Japan: US$60m
- France: US$39m
- Germany: US$27m
- Netherlands: US$22m
- Nigeria: US$17m
- United Kingdom: US$15m
- Canada: US$13m
- United States: US$11m
- Saudi Arabia: US$11m
- Kuwait: US$8m
- Spain: US$7m
- Egypt: US$7m
- New Zealand: US$7m
- India: US$7m
- Portugal: US$6m
- Denmark: US$6m
- South Africa: US$6m
- Belgium: US$6m
- Austria: US$5m
- Finland: US$5m
- Poland: US$5m
- China: US$5m
- Romania: US$5m
- United Arab Emirates: US$4m
- Czechia: US$4m
- Hong Kong SAR China: US$4m
- Norway: US$4m
- Myanmar (Burma): US$4m
- Ireland: US$4m
- Singapore: US$4m
- Italy: US$3m
- Slovakia: US$3m
- Malaysia: US$3m
- South Korea: US$3m
- Hungary: US$3m
- Sweden: US$3m
- Switzerland: US$3m
- Qatar: US$3m
- Lithuania: US$3m
- Mauritius: US$2m
- Croatia: US$2m
- El Salvador: US$2m
- Chile: US$2m
- Russia: US$2m
- Maldives: US$2m
- Kenya: US$2m
- Philippines: US$2m
- Morocco: US$2m
- Panama: US$2m
- Mexico: US$2m
- Australia: US$1m
- Vietnam: US$1m
- Honduras: US$1m
- Iraq: US$1m
- Peru: US$1m
- Bahrain: US$1m
- Laos: US$1m
- Belize: US$1m
- Thailand: US$1m
- Greece: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$58m | 13.7% |
| 2 |  South Korea | US$39m | 9.2% |
| 3 | United States | US$29m | 7% |
| 4 | Nigeria | US$26m | 6.3% |
| 5 |  Malaysia | US$23m | 5.4% |
| 6 | Netherlands | US$22m | 5.3% |
| 7 |  Thailand | US$19m | 4.6% |
| 8 | Belgium | US$18m | 4.2% |
| 9 |  Ghana | US$17m | 4% |
| 10 | Italy | US$13m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$60m | 14.3% |
| 2 |  France | US$39m | 9.3% |
| 3 | Germany | US$27m | 6.5% |
| 4 | Netherlands | US$22m | 5.3% |
| 5 | Nigeria | US$17m | 4.1% |
| 6 | United Kingdom | US$15m | 3.5% |
| 7 | Canada | US$13m | 3.2% |
| 8 | United States | US$11m | 2.6% |
| 9 |  Saudi Arabia | US$11m | 2.6% |
| 10 |  Kuwait | US$8m | 1.8% |
Import duty on this product around the world 163
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.
- 17%median duty
- 17number of duty-free countries (MFN)
- 75%highest: Kiribati, Bermuda, Cape Verde
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 20% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 18% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 35% | 2023 | |
 Bermuda | 50% | 25% – 75% | 2023 |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 17% | 2023 | |
| Brazil | 18% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 35% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 6% | 2023 | |
 Cape Verde | 50% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 10% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 35% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 17% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 8% | 2023 | |
 Fiji | 5% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 35% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
| Ghana | 35% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 20% | 2023 | |
 Guinea | 35% | 2023 | |
 Guinea-Bissau | 35% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 10% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 40% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 25% | 15% – 30% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 75% | 2023 · HS 2002 | |
| Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 20% | 2020 · HS 2017 | |
 Lesotho | 17% | 2023 | |
 Liberia | 35% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 11%* | 10% – 12% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 15% | 10% – 20% | 2023 |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 10% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 35% | 2023 | |
 Mauritania | 35% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 25%* | 15% – 35% | 2023 · HS 2017 |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 18% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 17% | 2023 | |
 Nauru | 50% | 2021 · HS 2017 | |
 Nepal | 40% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 35% | 2023 | |
| Nigeria | 35% | 2023 | |
| North Macedonia | 12% | 2023 | |
| Norway | 11%* | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 18% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
| Saudi Arabia | 5% | 2023 | |
 Senegal | 35% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 35% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 17% | 2023 | |
| South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 6% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 7%* | 6.6% – 7.4% | 2023 |
 Syria | 20% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
| Thailand | 10% | 2023 | |
 Togo | 35% | 2023 | |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 8% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 7.5% | 0% – 10% | 2023 |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 30%* | 2021 · HS 2017 | |
 Vanuatu | 20% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 20% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.4% | 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
- 0731 Cocoa powder containing added sugar/other sweetening matter
- End use (BEC Rev. 5)
- Consumption goods · BEC 113201
- CPC 2.1 product
- 23640 Cocoa powder, sweetened
- ISIC Rev. 4 activity
- 1073 Manufacture of cocoa, chocolate and sugar confectionery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1806.10 | unchanged |
| 2012 | 1806.10 | unchanged |
| 2007 | 1806.10 | unchanged |
| 2002 | 1806.10 | unchanged |
| 1996 | 1806.10 | unchanged |
| 1992 | 1806.10 | 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
Chocolate and other food preparations containing cocoa
Regulation (EU) 2023/1115, Annex I (consolidated text)
Binding rulings for similar goods 4
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N351636 U.S. CBP
The tariff classification, country of origin and eligibility under the United States-Mexico-Canada Agreement (USMCA) for a Sugar Lactose Cocoa Powder Blend (SLCBP) from Mexico
- N330744 U.S. CBP
The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for a “Sucrose, Lactose and Cocoa Powder Blend” (“SLCB”) from Mexico
- N322844 U.S. CBP
The Classification, Country of Origin Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for a Sweetened Cocoa Blend from Mexico (“SCB 199 Blend”)
- N309489 U.S. CBP
The tariff classification of a sugar and cocoa blend from Brazil
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.
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Quota · Applies from:
CELEX 32026R0996 · Source: eur-lex.europa.eu
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 1806.10 into 5 tariff lines; the duty is 8%. 4 lines have a specific or compound duty.
In the EU Combined Nomenclature, subheading 1806.10 covers 4 tariff lines and the duty is 8%. 3 lines have a specific or compound duty.
142 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 8%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £12m between September 2025 and August 2026 (up 1% on the year before); Netherlands supplied 23%, followed by Australia.
In 2024, countries exported these goods worth US$422m (+3.6% year on year).
The largest exporter was Germany (US$58m), followed by South Korea.
Products classified here
Questions and answers
What is the HS code for cocoa powder, containing added sugar or other sweetening matter?
Cocoa powder, containing added sugar or other sweetening matter fall under HS subheading 1806.10, part of heading 1806, in section IV of the Harmonized System.
What is the import duty on cocoa powder, containing added sugar or other… in the UK?
Under the UK Global Tariff, imports under 1806.10 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cocoa powder, containing added sugar or other… in the EU?
Under the EU Combined Nomenclature, imports under 1806.10 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 cocoa powder, containing added sugar or other…?
Germany, with US$58m in 2024 (13.7% of world exports).
Which countries can export these goods to the UK duty-free?
142 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 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Netherlands (23%), Australia (14%) and Belgium (8%), out of total imports of £12m.
Typical products
Everyday names, not part of the legal text.