Subheading · Chapter 18 · Heading 1806
1806.31: Other, in blocks, slabs or bars: filled
Filled chocolate bars
Official description Filled
1806.31 is the HS subheading for filled chocolate bars, under heading 1806 in chapter 18.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1806 31 00 00 Filled 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 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 |
| 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, 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 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–Faroe Islands agreement | Faroe Islands | 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–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 |
| DCTS Standard | Indonesia | 4.5% |
| UK–South Africa agreement | South Africa | 4.8% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £163.3m | 25.8% | +3.1% |
 Poland | £141.2m | 22.4% | -1.7% |
 Netherlands | £135.9m | 21.5% | +23.6% |
 Ireland | £34.6m | 5.5% | +5.1% |
 Italy | £30.5m | 4.8% | +16.7% |
 Lithuania | £26.4m | 4.2% | +4.2% |
 Croatia | £22.9m | 3.6% | +96.1% |
 Austria | £12.3m | 1.9% | +21.8% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 1 tariff line 
Türkiye 8.3% Third-country duty 1 tariff line 
USA 5.6% General (MFN) 1 tariff line 
Canada 6% Third-country duty 1 tariff line 
Mexico specific or compound duty Third-country duty 1 tariff line 
Brazil 18% Third-country duty 2 tariff lines 
Argentina 20% Third-country duty 6 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 4 tariff lines 
Japan 10% Third-country duty 1 tariff line 
Taiwan 10% Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines 
Switzerland specific or compound duty Third-country duty 4 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia specific or compound duty Third-country duty 1 tariff line 
Nigeria 35% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$678kUS$678k+US$19m+US$94m+> US$307m
Exports: 149
- Germany: US$1bn
- Netherlands: US$953m
- Poland: US$572m
- Canada: US$366m
- Austria: US$307m
- Italy: US$279m
- Belgium: US$274m
- United States: US$228m
- Croatia: US$209m
- Türkiye: US$178m
- United Kingdom: US$142m
- Russia: US$120m
- Egypt: US$119m
- Spain: US$94m
- Bulgaria: US$94m
- China: US$90m
- Lithuania: US$87m
- Hungary: US$85m
- Sweden: US$85m
- Czechia: US$82m
- France: US$81m
- Switzerland: US$70m
- Malaysia: US$59m
- Australia: US$50m
- Ukraine: US$49m
- Ireland: US$46m
- Brazil: US$46m
- Mexico: US$41m
- Slovakia: US$38m
- Denmark: US$36m
- Romania: US$33m
- Luxembourg: US$26m
- Portugal: US$26m
- Kazakhstan: US$23m
- Japan: US$23m
- Thailand: US$22m
- Singapore: US$19m
- South Africa: US$18m
- United Arab Emirates: US$15m
- Serbia: US$14m
- North Macedonia: US$14m
- Slovenia: US$14m
- Latvia: US$13m
- Finland: US$13m
- Greece: US$11m
- South Korea: US$10m
- Kyrgyzstan: US$9m
- Colombia: US$9m
- Saudi Arabia: US$8m
- New Zealand: US$8m
- Belarus: US$7m
- Peru: US$6m
- Vietnam: US$6m
- India: US$5m
- Norway: US$5m
- Jordan: US$4m
- Nigeria: US$4m
- Indonesia: US$4m
- Estonia: US$4m
- Argentina: US$3m
Trade value (US$) no reported trade < US$2mUS$2m+US$21m+US$74m+> US$204m
Imports: 224
- United Kingdom: US$635m
- United States: US$589m
- Germany: US$587m
- Netherlands: US$415m
- France: US$317m
- Poland: US$265m
- Belgium: US$204m
- Italy: US$148m
- Romania: US$142m
- Sweden: US$137m
- Canada: US$128m
- Spain: US$121m
- Austria: US$118m
- Saudi Arabia: US$115m
- United Arab Emirates: US$114m
- Denmark: US$113m
- Iraq: US$103m
- Hungary: US$101m
- Czechia: US$93m
- Ireland: US$90m
- China: US$77m
- Russia: US$75m
- Croatia: US$74m
- Kazakhstan: US$71m
- Bulgaria: US$70m
- Switzerland: US$70m
- Ukraine: US$70m
- Slovakia: US$67m
- Japan: US$61m
- Israel: US$59m
- Singapore: US$59m
- Norway: US$55m
- Hong Kong SAR China: US$54m
- Mexico: US$52m
- Australia: US$50m
- Türkiye: US$50m
- South Korea: US$47m
- Finland: US$45m
- Serbia: US$44m
- Malaysia: US$43m
- Portugal: US$42m
- Kuwait: US$40m
- New Zealand: US$38m
- Slovenia: US$38m
- Thailand: US$38m
- Uzbekistan: US$37m
- Bosnia & Herzegovina: US$35m
- Lithuania: US$30m
- Taiwan: US$27m
- Greece: US$26m
- Azerbaijan: US$25m
- South Africa: US$25m
- Latvia: US$23m
- Philippines: US$23m
- Chile: US$22m
- Libya: US$21m
- Estonia: US$21m
- Brazil: US$21m
- Morocco: US$19m
- Kyrgyzstan: US$18m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$1bn | 22% |
| 2 | Netherlands | US$953m | 14.1% |
| 3 | Poland | US$572m | 8.4% |
| 4 | Canada | US$366m | 5.4% |
| 5 | Austria | US$307m | 4.5% |
| 6 | Italy | US$279m | 4.1% |
| 7 |  Belgium | US$274m | 4.1% |
| 8 | United States | US$228m | 3.4% |
| 9 | Croatia | US$209m | 3.1% |
| 10 | Türkiye | US$178m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$635m | 9.4% |
| 2 | United States | US$589m | 8.7% |
| 3 | Germany | US$587m | 8.7% |
| 4 | Netherlands | US$415m | 6.1% |
| 5 |  France | US$317m | 4.7% |
| 6 | Poland | US$265m | 3.9% |
| 7 | Belgium | US$204m | 3% |
| 8 | Italy | US$148m | 2.2% |
| 9 |  Romania | US$142m | 2.1% |
| 10 |  Sweden | US$137m | 2% |
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
- 12number of duty-free countries (MFN)
- 75%highest: Kiribati, Iran, Oman
162
| 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 | 20% | 2021 · HS 2017 | |
 Antigua & Barbuda | 30% | 2021 · HS 2007 | |
| Argentina | 20% | 2023 · HS 2017 | |
 Armenia | 3.8%* | 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 | 4.5%* | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 35% | 2023 | |
 Bermuda | 50% | 25% – 75% | 2023 |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 20%* | 2022 | |
 Botswana | 20% | 2023 | |
| Brazil | 20% | 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 | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 8% | 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 | 20% | 2023 · HS 2017 | |
 Egypt | 40% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 5% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 35% | 2023 | |
 Georgia | 5% | 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 | 17%* | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 20% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 10% | 2023 | |
 Jordan | 15% | 2023 | |
 Kazakhstan | 3.8%* | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 75% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 4.5%* | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 20% | 2020 · HS 2017 | |
 Lesotho | 20% | 2023 | |
 Liberia | 35% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 7.7%* | 2.8% – 12% | 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 | 26%* | 2023 · HS 2017 | |
 Micronesia | 3% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 20% | 2023 · HS 2017 | |
 Namibia | 20% | 2023 | |
 Nauru | 50% | 2021 · HS 2017 | |
 Nepal | 40% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 35% | 2023 | |
| Nigeria | 35% | 2023 | |
| North Macedonia | 22%* | 2023 | |
 Oman | 53% | 5% – 100% | 2023 |
 Pakistan | 20% | 2023 | |
 Palau | 0% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 20% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 4.5%* | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 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 | 20% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 15% | 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 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 7%* | 2.6% – 11% | 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 | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 5.6% | 2023 | |
 Uruguay | 20% | 2023 · HS 2017 | |
 Uzbekistan | 30%* | 2021 · HS 2017 | |
 Vanuatu | 20% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 13% | 2023 | |
 Wallis & Futuna | 10% | 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
- 0733 Other food preparations containing cocoa, in blocks, slabs/bars, whether/not filled
- End use (BEC Rev. 5)
- Consumption goods · BEC 113201
- CPC 2.1 product
- 23660 Chocolate and other food preparations containing cocoa (except sweetened cocoa powder), other than in bulk forms
- ISIC Rev. 4 activity
- 1073 Manufacture of cocoa, chocolate and sugar confectionery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 1806.31 | unchanged |
| 2012 | 1806.31 | unchanged |
| 2007 | 1806.31 | unchanged |
| 2002 | 1806.31 | unchanged |
| 1996 | 1806.31 | unchanged |
| 1992 | 1806.31 | 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 6
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.
- N337407 U.S. CBP
The tariff classification of Black Thunder Chocolate Mini Cookie Bars from Japan
- N330936 U.S. CBP
The tariff classification of chocolate candy bars from Spain
- N322770 U.S. CBP
The tariff classification of Protein Bars from Germany
- N310937 U.S. CBP
The tariff classification of a chocolate bar filled with caramel from France.
- N304729 U.S. CBP
The tariff classification of Protein Bites from Germany
- N303063 U.S. CBP
The tariff classification of OREO Cookies & Cream Chocolate Candy Bar from Ukraine
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:
Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11
2026HTSRev11 · Source: hts.usitc.gov
Subheading 1806.31 is a single line in the UK Global Tariff, where the duty is 8%.
In the EU Combined Nomenclature the line under subheading 1806.31 carries 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%; 171 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 filled chocolate bars worth £631.8m (up 9% on the year before), at an average of £5.71 per kg; Germany supplied 26%, followed by Poland.
World trade in filled chocolate bars reached US$7bn in 2024, up 5.6% on 2023.
Germany was the largest exporter with 22% of the total, ahead of the Netherlands.
Legal notes
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.
Questions and answers
What is the HS code for other, in blocks, slabs or bars: filled?
Other, in blocks, slabs or bars: filled fall under HS subheading 1806.31, part of heading 1806, in section IV of the Harmonized System.
What is the import duty on other, in blocks, slabs or bars: filled in the UK?
Under the UK Global Tariff, imports under 1806.31 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 other, in blocks, slabs or bars: filled in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 1806.31 from countries without a preferential agreement are charged at 8.3%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other, in blocks, slabs or bars: filled?
Germany, with US$1bn in 2024 (22% of world exports).
Which countries can export filled chocolate bars 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 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on filled chocolate bars?
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 filled chocolate bars from?
In the 12 months to August 2026, the largest suppliers were Germany (26%), Poland (22%) and Netherlands (22%), out of total imports of £631.8m.