{
  "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.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "1806.10",
      "source": null,
      "url": "https://border.bot/hs-codes/180610"
    },
    {
      "label": "National lines",
      "value": "5",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "18: Cocoa and cocoa preparations",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 1806.10?",
      "answer": "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."
    },
    {
      "question": "What is the duty on HS 1806.10 in the European Union?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 1806.10",
      "text": [
        "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."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1806.10 are live on border.bot for the United States (13 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
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    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
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      "name": "European Union",
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    "borrowed": false,
    "localTaxes": [
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        "code": "VAT",
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        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
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        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "18",
      "description": "Cocoa and cocoa preparations"
    },
    "heading": {
      "code": "1806",
      "description": "Chocolate and other food preparations containing cocoa"
    },
    "subheading": {
      "code": "180610",
      "description": "Cocoa powder, containing added sugar or other sweetening matter"
    },
    "lines": [
      {
        "code": "1806101500",
        "description": "Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose",
        "levels": [
          "Cocoa powder, containing added sugar or other sweetening matter",
          "Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "1806101500",
          "dutyText": "8.000 %",
          "startDate": "2000-07-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2014",
                "label": "European Economic Area - Iceland"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "2200",
                "label": "Central America"
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              {
                "code": "AD",
                "label": "Andorra"
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              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "FO",
                "label": "Faroe Islands"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "IS",
                "label": "Iceland"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "LB",
                "label": "Lebanon"
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              {
                "code": "LI",
                "label": "Liechtenstein"
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              {
                "code": "MA",
                "label": "Morocco"
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              {
                "code": "MD",
                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "NO",
                "label": "Norway"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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              {
                "code": "SB",
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              {
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                "label": "Singapore"
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              {
                "code": "SY",
                "label": "Syria"
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              {
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                "label": "Türkiye"
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              {
                "code": "UA",
                "label": "Ukraine"
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              {
                "code": "VN",
                "label": "Vietnam"
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              {
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                "label": "Samoa"
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              {
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                "label": "a group of origins (TARIC area XC)"
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              {
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                "label": "Kosovo"
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              {
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                "label": "a group of origins (TARIC area XL)"
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              {
                "code": "XS",
                "label": "Serbia"
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          {
            "dutyText": "2.800 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
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          },
          {
            "dutyText": "7.200 %",
            "origins": [
              {
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          {
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                "label": "Japan"
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            "origins": [
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                "label": "South Africa"
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          "Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "1806102000",
          "dutyText": "8.000 % + 25.200 EUR DTN",
          "startDate": "2000-07-01",
          "endDate": null,
          "unit": null
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        "preferences": [
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
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                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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                "label": "European Economic Area - Iceland"
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                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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              {
                "code": "2200",
                "label": "Central America"
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                "code": "AD",
                "label": "Andorra"
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                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "LI",
                "label": "Liechtenstein"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
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              {
                "code": "XS",
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          },
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            "dutyText": "0.000 % + 24.380 EUR DTN",
            "origins": [
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
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              {
                "code": "IS",
                "label": "Iceland"
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              {
                "code": "NO",
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            "origins": [
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