Subheading · Chapter 18 · Heading 1806

1806.20

1806.20: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

Bulk chocolate and cocoa preparations (>2 kg)

1806.20 is the HS subheading for bulk chocolate and cocoa preparations (>2 kg), under heading 1806 in chapter 18.

What you pay

Importing into UK

Customs duty 8% – 14% standard rate · across 18 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 1806 20 00 00 Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg
  2. 1806 20 10 00 Containing 31% or more by weight of cocoa butter or containing a combined weight of 31% or more of cocoa butter and milkfat 8%
  3. 1806 20 10 20 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages 8%
  4. 1806 20 10 90 Other 8%
  5. 1806 20 30 00 Containing a combined weight of 25% or more, but less than 31% of cocoa butter and milkfat 8%
  6. 1806 20 30 20 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages 8%
  7. 1806 20 30 90 Other 8%
  8. Other
  9. 1806 20 50 00 Containing 18% or more by weight of cocoa butter 8%
  10. 1806 20 50 20 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages 8%
  11. 1806 20 50 90 Other 8%
  12. 1806 20 70 00 Chocolate milk crumb 14%
  13. 1806 20 70 20 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages 14%
  14. 1806 20 70 90 Other 14%
  15. 1806 20 80 00 Chocolate flavour coating 8%
  16. Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 8%
  17. 1806 20 80 12 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages 8%
  18. 1806 20 80 19 Other 8%
  19. Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) 8%
  20. 1806 20 80 92 Containing 70% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages 8%
  21. 1806 20 80 99 Other 8%
  22. 1806 20 95 00 Other 8%
  23. Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 8%
  24. 1806 20 95 12 Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages 8%
  25. 1806 20 95 13 Tahini 8%
  26. 1806 20 95 19 Other 8%
  27. Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) 8%
  28. 1806 20 95 92 Containing 70% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages 8%
  29. 1806 20 95 93 Tahini 8%
  30. 1806 20 95 99 Other 8%

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 5

  • 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
    • Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
    • 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
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Syria, Türkiye
    Legal act
    2024/120, 2024/1169
    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))
    • Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
    Tariff lines
    on 2 of 18 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—8% – 14%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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 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
CPTPP Brunei, Malaysia, Mexico 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 agreementQuota 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–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–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreementQuota 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
DCTS Standard Indonesia 4.5% – 10.5%
UK–South Africa agreement South Africa 4.8% – 10.7%

UK: imports by month

last 12 months£345.7m-6.2% · previous 12 months
Average import price£5.09 per kg
Jan 2024: £21.8mFeb 2024: £20.1mMar 2024: £20.5mApr 2024: £22.1mMay 2024: £18.7mJun 2024: £23.5mJul 2024: £26.2mAug 2024: £31mSept 2024: £34.5mOct 2024: £42.8mNov 2024: £36.2mDec 2024: £28.4mJan 2025: £26.2mFeb 2025: £30.8mMar 2025: £36.2mApr 2025: £32.3mMay 2025: £30.7mJun 2025: £20.7mJul 2025: £25.1mAug 2025: £24.6mSept 2025: £33.4mOct 2025: £32.1mNov 2025: £32mDec 2025: £25.3mJan 2026: £29.9mFeb 2026: £21.6mMar 2026: £26.9mApr 2026: £26.3mMay 2026: £25.6mJun 2026: £31.2mJul 2026: £33.2mAug 2026: £28.1m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Belgium £178.5m 51.6% -11.1%
Germany £48.5m 14% +14%
Ireland £25.2m 7.3% -27.9%
France £24.1m 7% -6.9%
Italy £17.9m 5.2% +1.8%
Switzerland £10m 2.9% +2.5%
Poland £9.9m 2.9% +84.9%
Netherlands £8.1m 2.3% -20.1%

Same subheading in other tariffs

World trade in 2024

1806.20 · US$9.2bn

Trade value (US$) no reported trade < US$910kUS$910k+US$19m+US$132m+> US$523m

Exports: 142
  1. Belgium: US$2.7bn
  2. Canada: US$1.1bn
  3. Germany: US$756m
  4. Italy: US$523m
  5. United States: US$514m
  6. France: US$490m
  7. Poland: US$345m
  8. Singapore: US$281m
  9. Netherlands: US$276m
  10. Côte d’Ivoire: US$266m
  11. United Kingdom: US$204m
  12. Spain: US$193m
  13. Serbia: US$135m
  14. Slovakia: US$132m
  15. Mexico: US$104m
  16. Ireland: US$99m
  17. Malaysia: US$98m
  18. Türkiye: US$89m
  19. Switzerland: US$67m
  20. Hungary: US$62m
  21. Czechia: US$60m
  22. Jordan: US$56m
  23. Sweden: US$50m
  24. Australia: US$49m
  25. Saudi Arabia: US$44m
  26. Indonesia: US$39m
  27. Austria: US$38m
  28. Colombia: US$29m
  29. Thailand: US$29m
  30. Egypt: US$27m
  31. Brazil: US$25m
  32. Russia: US$24m
  33. South Africa: US$21m
  34. South Korea: US$19m
  35. Nigeria: US$16m
  36. China: US$16m
  37. Peru: US$15m
  38. Denmark: US$13m
  39. Bulgaria: US$13m
  40. Latvia: US$11m
  41. Norway: US$11m
  42. Romania: US$11m
  43. Ukraine: US$10m
  44. Greece: US$8m
  45. India: US$8m
  46. United Arab Emirates: US$7m
  47. New Zealand: US$7m
  48. Ecuador: US$7m
  49. Vietnam: US$7m
  50. Croatia: US$6m
  51. Finland: US$6m
  52. Moldova: US$6m
  53. Argentina: US$5m
  54. Lithuania: US$5m
  55. Philippines: US$4m
  56. Japan: US$4m
  57. Luxembourg: US$4m
  58. Estonia: US$3m
  59. Morocco: US$3m
  60. Costa Rica: US$2m

Top exporters

RankCountryValueShare
1 Belgium US$2.7bn 29.7%
2 Canada US$1.1bn 11.7%
3 Germany US$756m 8.2%
4 Italy US$523m 5.7%
5 United States US$514m 5.6%
6 France US$490m 5.3%
7 Poland US$345m 3.8%
8 Singapore US$281m 3.1%
9 Netherlands US$276m 3%
10 Côte d’Ivoire US$266m 2.9%

Top importers

RankCountryValueShare
1 United States US$1.4bn 15.5%
2 Germany US$1bn 11.3%
3 France US$960m 10.5%
4 Poland US$571m 6.2%
5 Belgium US$490m 5.3%
6 United Kingdom US$410m 4.5%
7 Canada US$389m 4.2%
8 Netherlands US$375m 4.1%
9 Japan US$272m 3%
10 Italy US$228m 2.5%

Import duty on this product around the world 162

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.

  • 20%median duty
  • 14number of duty-free countries (MFN)
  • 75%highest: Kiribati, Liechtenstein, Bermuda

162

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 30% 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 30% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 20% 2023
Benin 35% 2023
Bermuda 50% 25% – 75% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 27%* 2022
Botswana 19% 17% – 21% 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 1.7% 0% – 5% 2023
Cape Verde 50% 2023 · HS 2017
Cayman Islands 22% 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 7% 0% – 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 7.5% 0% – 15% 2022
Equatorial Guinea 30% 2023
Eswatini 19% 17% – 21% 2023
Ethiopia 35% 2021 · HS 2017
Fiji 5% 2023
French Polynesia 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 7.5% 0% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 3.3% 0% – 10% 2023
India 30% 2023
Indonesia 15% 2023
Iran 32% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 23% 0% – 30% 2023
Jordan 7.5% 0% – 15% 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 19% 17% – 21% 2023
Liberia 35% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 53%* 4.7% – 250% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 15% 2023
Maldives 25% 0% – 50% 2023
Mali 35% 2023
Mauritania 35% 2023 · HS 2017
Mauritius 0% 2023
Mexico 30%* 2023 · HS 2017
Micronesia 10% 3% – 25% 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 19% 17% – 21% 2023
Nauru 50% 2021 · HS 2017
Nepal 40% 2023
New Zealand 5% 2023
Nicaragua 7.5% 0% – 15% 2023
Niger 35% 2023
Nigeria 35% 2023
North Macedonia 28% 25% – 30% 2023
Norway 48%* 2023
Oman 5% 2023
Pakistan 17% 11% – 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 7.5% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 18% 2023 · HS 2017
Peru 11% 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 14% 5% – 15% 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 19% 17% – 21% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 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 49%* 4.3% – 238% 2023
Syria 30% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 10% 2023
Togo 35% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Tuvalu 30% 2017 · HS 2017
Uganda 35% 2023
Ukraine 15% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 8.8% 8% – 14% 2023
United States 7.4% 0% – 10% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 30%* 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 19% 18% – 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
0732 Other food preparations containing cocoa, in blocks, slabs/bars weighing > 2 kg/in liquid, paste, powder, granular/other bulk form in containers/immediate packings of a content exceeding 2 kg.
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
23650 Chocolate and other food preparations containing cocoa (except sweetened cocoa powder), in bulk forms
ISIC Rev. 4 activity
1073 Manufacture of cocoa, chocolate and sugar confectionery

Earlier HS editions

HSCode
20171806.20unchanged
20121806.20unchanged
20071806.20unchanged
20021806.20unchanged
19961806.20unchanged
19921806.20unchanged

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 23

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.

  • N355745 U.S. CBP 26 November 2025 · 1806.20.99.00

    The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a Chocolate Blend from Mexico.

  • N354282 U.S. CBP 17 October 2025 · 1806.20.99.00

    The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of a Chocolate Blend from Mexico

  • N352083 U.S. CBP 28 August 2025 · 1806.20.99.00

    The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of Chocolate Blends from Mexico

  • N350956 U.S. CBP 28 July 2025 · 1806.20.50.00

    The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) for a Chocolate Preparation

  • N328973 U.S. CBP 22 May 2023 · 1806.20.71.00

    The tariff classification and country of origin of Cocoa Syrups

  • N322920 U.S. CBP 16 December 2021 · 1806.20.81.00

    The Classification, Country of Origin Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for an Anhydrous Milkfat and Cocoa Liquor Blend.(“CDP 991 Blend”)

  • 600012790 HMRC 20 June 2025 – 19 June 2028 · 1806 20 95 19

    Whey protein and cocoa blend in powder form supplied with a plastic scoop Packaged in a cylindrical plastic tub (with handle), with integrated plastic lid and plastic lid seal. 4 KG in weight Ingredients: Carb Matrix (Maltodextrin, Dextrose monohydrate, Fructose), Protein Matrix [Whey protein…

  • 600009894 HMRC 26 April 2024 – 25 April 2027 · 1806 20 95 19

    Product is 18000kg and 2100kg tanks of a mass of semi-liquid milk chocolate with orange oil. It is not ready for retail sale as it is a sold - semi product, used for producing milk chocolate eggs. It is made from Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk),…

23 rulings in total for this code

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.

  1. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

  2. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  3. US Tariff change · Applies from:

    Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11

    2026HTSRev11 · Source: hts.usitc.gov

  4. EU Rules of origin · Applies from:

    Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

    CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 1806.20 covers 18 tariff lines and the duty is between 8% and 14%.

In the EU Combined Nomenclature all 6 lines under subheading 1806.20 carry a specific or compound duty rather than a percentage.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard 8% – 14%; 170 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported bulk chocolate and cocoa preparations (>2 kg) worth £345.7m (down 6% on the year before), at an average of £5.09 per kg; Belgium supplied 52%, followed by Germany.

World trade in bulk chocolate and cocoa preparations (>2 kg) reached US$9.2bn in 2024, up 37.1% on 2023.

Belgium was the largest exporter with 29.7% of the total, ahead of Canada.

Legal notes

Additional notes

Questions and answers

What is the HS code for other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg?

Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg fall under HS subheading 1806.20, part of heading 1806, in section IV of the Harmonized System.

What is the import duty on other preparations in blocks, slabs or bars… in the UK?

Under the UK Global Tariff, imports under 1806.20 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 other preparations in blocks, slabs or bars… in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 1806.20 from countries without a preferential agreement are charged at 8.3% to 15.4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other preparations in blocks, slabs or bars…?

Belgium, with US$2.7bn in 2024 (29.7% of world exports).

Which countries can export bulk chocolate and cocoa preparations (>2 kg) to the UK duty-free?

170 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% – 14% applies. Pick a country above to see its rate.

Is there anti-dumping duty on bulk chocolate and cocoa preparations (>2 kg)?

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 bulk chocolate and cocoa preparations (>2 kg) from?

In the 12 months to August 2026, the largest suppliers were Belgium (52%), Germany (14%) and Ireland (7%), out of total imports of £345.7m.

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