Subheading · Chapter 18 · Heading 1806
1806.90: Chocolate and other food preparations containing cocoa: other
Other chocolate products
Official description Other
1806.90 is the HS subheading for other chocolate products, under heading 1806 in chapter 18.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 1806 90 00 00 Other
- Chocolate and chocolate products
- Chocolates (including pralines), whether or not filled
- 1806 90 11 00 Containing alcohol 8%
- 1806 90 19 00 Other 8%
- Other
- 1806 90 31 00 Filled 8%
- 1806 90 39 00 Not filled 8%
- 1806 90 50 00 Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa 8%
- 1806 90 50 10 Halva 8%
- 1806 90 50 90 Other 8%
- 1806 90 60 00 Spreads containing cocoa 8%
- In immediate packings of a net content not exceeding 1 kg 8%
- 1806 90 60 11 Tahini 8%
- 1806 90 60 19 Other 8%
- Other 8%
- 1806 90 60 91 Tahini 8%
- 1806 90 60 99 Other 8%
- 1806 90 70 00 Preparations containing cocoa for making beverages 8%
- 1806 90 70 10 In immediate packings of a net content not exceeding 1 kg 8%
- 1806 90 70 90 Other 8%
- 1806 90 90 00 Other 8%
- In immediate packings of a net content not exceeding 1 kg 8%
- 1806 90 90 11 Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 8%
- 1806 90 90 19 Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) 8%
- Other 8%
- 1806 90 90 91 Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) 8%
- 1806 90 90 99 Containing 70% or more by weight of sucrose (including invert sugar expressed as sucrose) 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
- 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
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Syria, Türkiye
- Legal act
- 2024/120, 2024/1169
- Documents
- Tariff lines
- on 3 of 16 lines
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 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 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 | £380.6m | 23.9% | +12.3% |
 Italy | £229.3m | 14.4% | +8.7% |
 France | £226.5m | 14.2% | +12.8% |
 Poland | £216.1m | 13.6% | +7.4% |
 Belgium | £154.9m | 9.7% | -1.9% |
 Ireland | £86.3m | 5.4% | +10.1% |
 Netherlands | £65.6m | 4.1% | +7.8% |
 Switzerland | £44.4m | 2.8% | +12% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$35m+US$165m+> US$1bn
Exports: 180
- Germany: US$2.8bn
- Italy: US$2.2bn
- Poland: US$1.9bn
- Belgium: US$1.6bn
- United States: US$1.1bn
- France: US$1bn
- Netherlands: US$907.5m
- Canada: US$842.1m
- United Kingdom: US$642.5m
- Türkiye: US$541m
- Mexico: US$523.8m
- Switzerland: US$428.7m
- Russia: US$353.8m
- China: US$347.2m
- Spain: US$299.6m
- Sweden: US$248m
- Czechia: US$204.6m
- Austria: US$165m
- Malaysia: US$160.8m
- Lithuania: US$144.5m
- Bulgaria: US$138.8m
- Denmark: US$132.1m
- Australia: US$130m
- Ireland: US$127.6m
- India: US$124.5m
- Ukraine: US$122.2m
- Slovakia: US$121.8m
- Hungary: US$97.5m
- Brazil: US$91.5m
- Argentina: US$84.2m
- Singapore: US$83.1m
- Finland: US$80.2m
- Luxembourg: US$73.6m
- Romania: US$71.5m
- Indonesia: US$69.3m
- Côte d’Ivoire: US$65.3m
- Colombia: US$56.8m
- United Arab Emirates: US$49.4m
- Croatia: US$45.2m
- Kazakhstan: US$43.5m
- Serbia: US$38.5m
- Portugal: US$37.5m
- Thailand: US$37m
- Japan: US$35m
- Greece: US$34.2m
- Hong Kong SAR China: US$32.5m
- New Zealand: US$32m
- South Africa: US$31.9m
- Peru: US$31.5m
- Slovenia: US$30.9m
- Latvia: US$29.6m
- Norway: US$29.3m
- Sri Lanka: US$20.9m
- Egypt: US$20.8m
- Vietnam: US$20.6m
- Israel: US$18.6m
- South Korea: US$18m
- Lebanon: US$17.7m
- North Macedonia: US$17.2m
- Chile: US$16.4m
Trade value (US$) no reported trade < US$6.1mUS$6.1m+US$70.1m+US$227m+> US$597.2m
Imports: 222
- United States: US$1.9bn
- United Kingdom: US$1.7bn
- Germany: US$1.5bn
- France: US$1.3bn
- Netherlands: US$1bn
- Canada: US$693.4m
- Belgium: US$597.2m
- Poland: US$498.5m
- Spain: US$481.5m
- Austria: US$384.8m
- Italy: US$336m
- Czechia: US$315.1m
- Australia: US$288.3m
- Sweden: US$283.2m
- Romania: US$282.1m
- Hong Kong SAR China: US$278.1m
- United Arab Emirates: US$264m
- Ireland: US$252.2m
- Saudi Arabia: US$247.2m
- Russia: US$239.9m
- China: US$233.3m
- Mexico: US$229.4m
- Denmark: US$227m
- Portugal: US$204.8m
- Switzerland: US$200.2m
- Philippines: US$194.6m
- Hungary: US$190.8m
- Kazakhstan: US$175.3m
- Slovakia: US$172.4m
- Israel: US$152.6m
- South Korea: US$152m
- Norway: US$137.8m
- Japan: US$137.1m
- Bulgaria: US$134.3m
- Singapore: US$126.9m
- Brazil: US$109.7m
- Uzbekistan: US$107.7m
- New Zealand: US$104.6m
- Finland: US$101.8m
- Croatia: US$100.2m
- Iraq: US$95.4m
- Greece: US$94.8m
- Ukraine: US$89.4m
- Vietnam: US$89.1m
- Serbia: US$87.1m
- Libya: US$86.7m
- Malaysia: US$77.3m
- Kuwait: US$76.9m
- Chile: US$76.2m
- Slovenia: US$75.8m
- Indonesia: US$74.9m
- Azerbaijan: US$73.2m
- Lithuania: US$72.7m
- India: US$70.9m
- Türkiye: US$70.7m
- Qatar: US$70.1m
- Thailand: US$66.2m
- Taiwan: US$63.6m
- Peru: US$58.5m
- Bosnia & Herzegovina: US$56.7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$2.8bn | 14.8% |
| 2 | Italy | US$2.2bn | 11.4% |
| 3 | Poland | US$1.9bn | 9.9% |
| 4 | Belgium | US$1.6bn | 8.3% |
| 5 |  United States | US$1.1bn | 6% |
| 6 | France | US$1bn | 5.3% |
| 7 | Netherlands | US$907.5m | 4.8% |
| 8 |  Canada | US$842.1m | 4.4% |
| 9 | United Kingdom | US$642.5m | 3.4% |
| 10 |  Türkiye | US$541m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1.9bn | 10.1% |
| 2 | United Kingdom | US$1.7bn | 8.7% |
| 3 | Germany | US$1.5bn | 7.8% |
| 4 | France | US$1.3bn | 7.1% |
| 5 | Netherlands | US$1bn | 5.5% |
| 6 | Canada | US$693.4m | 3.7% |
| 7 | Belgium | US$597.2m | 3.2% |
| 8 | Poland | US$498.5m | 2.6% |
| 9 |  Spain | US$481.5m | 2.5% |
| 10 |  Austria | US$384.8m | 2% |
Binding rulings for similar goods 91
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.
- N335353 U.S. CBP
The tariff classification of Soup from Brazil
- N334422 U.S. CBP
The tariff classification of Powerbar® gels and powders from Germany
- N330885 U.S. CBP
The tariff classification of a frozen chocolate mousse from France
- N325630 U.S. CBP
The tariff classification of soy protein crisps from Germany
- N321164 U.S. CBP
The tariff classification of Chocolate Cocoa Bomb from Brazil
- N320151 U.S. CBP
The Classification, Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for Double Truffle Hot Chocolate Drink Mix and No Sugar Added Hot Chocolate Drink Mix
- 600016052 HMRC
A crunchy source of high quality protein. A high soy protein crisp rice-form with dark chocolate color product is used for nutritional bars and cereals where high protein and dark color are required in structured form. Used in the manufacture of sports nutrition products for human consumption.…
- 600015644 HMRC
A chocolate preparation for confectionery use made from sugar, palm oil, water, glucose syrup, rapeseed oil, fat-reduced cocoa powder, emulsifiers. The ingredients are mixed in a cooker. The mix is brought to cooking temperature to achieve the desired product texture and then deposited into a…
- 600015928 HMRC
Dried mango that is covered partially with chocolate. Ingredients: Mango, dark chocolate 35% (cocoa mass¹, sugar, cocoa butter¹, emulsifier (sunflower lecithin), vanilla extract), sugar, antioxidant (citric acid), preservative (sodium metabisulphite). Retail packs 100g.
- 600015929 HMRC
Dried pineapple that is covered partially with chocolate. Ingredients: Pineapple, dark chocolate 30% (cocoa mass¹, sugar, cocoa butter¹, emulsifier (sunflower lecithin), vanilla extract), sugar, antioxidant (citric acid), preservative (sodium metabisulphite). Retail packs 100g.
- 600015930 HMRC
Dried dates with cashews that are covered partially with chocolate. Ingredients: Pitted date, dark chocolate 22% (cocoa mass¹, sugar, cocoa bu!er¹ , emulsifier (sunflower lecithin), vanilla extract), cashew nuts¹, sunflower oil, salt. Retail packs 100g.
- 600015931 HMRC
Dried peach that is covered partially with chocolate. Ingredients: Ingredients: Peach, dark chocolate 35% (cocoa mass¹, sugar, cocoa butter¹, emulsifier (sunflower lecithin), vanilla extract), sugar, antioxidant (citric acid), peach powder, preservative (sodium metabisulphite). Retail packs 100g.
91 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.
-
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
The UK Global Tariff divides subheading 1806.90 into 16 tariff lines; the duty is 8%.
In the EU Combined Nomenclature all 8 lines under subheading 1806.90 carry a specific or compound duty rather than a percentage.
171 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 other chocolate products into the UK came to £1.6bn between September 2025 and August 2026 (up 8% on the year before); Germany supplied 24%, followed by Italy.
In 2024, countries exported other chocolate products worth US$18.9bn (+8.6% year on year).
The largest exporter was Germany (US$2.8bn), followed by Italy.
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.
Products classified here
Questions and answers
What is the HS code for chocolate and other food preparations containing cocoa: other?
Chocolate and other food preparations containing cocoa: other fall under HS subheading 1806.90, part of heading 1806, 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 1806.90 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 chocolate and other food preparations containing… in the EU?
Under the Turkish Customs Tariff Schedule, imports under 1806.90 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 chocolate and other food preparations containing…?
Germany, with US$2.8bn in 2024 (14.8% of world exports).
Which countries can export other chocolate products 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 other chocolate products?
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 other chocolate products from?
In the 12 months to August 2026, the largest suppliers were Germany (24%), Italy (14%) and France (14%), out of total imports of £1.6bn.
Typical products
Everyday names, not part of the legal text.