European Union tariff, chapter 18: Cocoa and cocoa preparations
Last updated
Key facts
- National lines
- 48
- Subheadings
- 11
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 18: Cocoa and cocoa preparations
Summary
The European Union tariff has 48 national lines in HS chapter 18 (cocoa and cocoa preparations), under 11 subheadings in 6 headings.
Subheadings with European Union lines
The European Union tariff has 48 national lines in HS chapter 18 (cocoa and cocoa preparations), under 11 subheadings in 6 headings.
18.01 Cocoa beans, whole or broken, raw or roasted
- 1801.00Cocoa beans, whole or broken, raw or roasted1 line
18.02 Cocoa shells, husks, skins and other cocoa waste
- 1802.00Cocoa shells, husks, skins and other cocoa waste1 line
18.03 Cocoa paste, whether or not defatted
18.04 Cocoa butter, fat and oil
- 1804.00Cocoa butter, fat and oil1 line
18.05 Cocoa powder, not containing added sugar or other sweetening matter
- 1805.00Cocoa powder, not containing added sugar or other sweetening matter1 line
18.06 Chocolate and other food preparations containing cocoa
- 1806.10Cocoa powder, containing added sugar or other sweetening matter5 lines
- 1806.20Other preparations in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg18 lines
- 1806.31Other, in blocks, slabs or bars: Filled1 line
- 1806.32Other, in blocks, slabs or bars: Not filled2 lines
- 1806.90Other16 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 18 are live on border.bot for the United States (91 lines, also used by 1 other country).
- United States91 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 18?
The European Union tariff has 48 national lines in HS chapter 18 (cocoa and cocoa preparations), under 11 subheadings in 6 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.