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European Union tariff lines under HS 1806.10

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Landed cost with 1806.10Classify a product

Key facts

HS subheading
1806.10
National lines
5
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 splits HS 1806.10 (cocoa powder, containing added sugar or other sweetening matter) into 5 national lines: 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), 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), 1806 10 30 10 (containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose), 1806 10 30 90 (other) and 1 other. The general (MFN) duty differs by line: 8% on 1806 10 15 00, 8.000 % + 25.200 EUR DTN on 1806 10 20 00, 8.000 % + 31.400 EUR DTN on 1806 10 30 10, 8.000 % + 31.400 EUR DTN on 1806 10 30 90 and 8.000 % + 41.900 EUR DTN on 1806 10 90 00.

European Union lines under 1806.10

The European Union tariff splits HS 1806.10 (cocoa powder, containing added sugar or other sweetening matter) into 5 national lines: 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), 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), 1806 10 30 10 (containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose), 1806 10 30 90 (other) and 1 other.

The general (MFN) duty differs by line: 8% on 1806 10 15 00, 8.000 % + 25.200 EUR DTN on 1806 10 20 00, 8.000 % + 31.400 EUR DTN on 1806 10 30 10, 8.000 % + 31.400 EUR DTN on 1806 10 30 90 and 8.000 % + 41.900 EUR DTN on 1806 10 90 00.

  • 1806 10 15 00Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseDuty: 8%
  • 1806 10 20 00Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseDuty: 8.000 % + 25.200 EUR DTN
  • 1806 10 30 10Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseDuty: 8.000 % + 31.400 EUR DTN
  • 1806 10 30 90OtherDuty: 8.000 % + 31.400 EUR DTN
  • 1806 10 90 00Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucroseDuty: 8.000 % + 41.900 EUR DTN

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.

Everything about importing into European Union

In other countries

National tariff lines under 1806.10 are live on border.bot for the United States (13 lines, also used by 1 other country).

The Harmonized System text for 1806.10

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 1806.10?

The European Union tariff splits HS 1806.10 (cocoa powder, containing added sugar or other sweetening matter) into 5 national lines: 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), 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), 1806 10 30 10 (containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose), 1806 10 30 90 (other) and 1 other.

What is the duty on HS 1806.10 in the European Union?

The general (MFN) duty differs by line: 8% on 1806 10 15 00, 8.000 % + 25.200 EUR DTN on 1806 10 20 00, 8.000 % + 31.400 EUR DTN on 1806 10 30 10, 8.000 % + 31.400 EUR DTN on 1806 10 30 90 and 8.000 % + 41.900 EUR DTN on 1806 10 90 00.

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.

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