European Union tariff line 1806 10 90 00: Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
Last updated
Key facts
- Tariff line
- 1806 10 90 00
- Covers
- Cocoa powder, containing added sugar or other sweetening matter, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- Supplementary units
- Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from EC; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from 2200; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from VN
- Duty (MFN)
- 8.000 % + 41.900 EUR DTN
- Preferential rates
- From 0% (55 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 1806.10
Summary
In the European Union tariff, line 1806 10 90 00 covers cocoa powder, containing added sugar or other sweetening matter, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose. The general (MFN) duty rate is 8.000 % + 41.900 EUR DTN. It falls under HS subheading 1806.10 in heading 18.06 (chapter 18).
What this line covers
In the European Union tariff, line 1806 10 90 00 covers cocoa powder, containing added sugar or other sweetening matter, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose.
Its legal text is “Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose”, read under “Cocoa powder, containing added sugar or other sweetening matter”.
How it is structured
It falls under HS subheading 1806.10 in heading 18.06 (chapter 18). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 18
- Cocoa and cocoa preparations
- Heading 18.06
- Chocolate and other food preparations containing cocoa
- Subheading 1806.10
- Cocoa powder, containing added sugar or other sweetening matter
- Line 1806 10 90 00
- Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- Supplementary units
- Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from EC; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from 2200; Kilogram of sugar with a yield in white sugar of 92 %, imports only, goods from VN
Duty
The general (MFN) duty rate is 8.000 % + 41.900 EUR DTN.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 32 origins.
A preferential rate of 0.000 % + 40.640 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 4.500 % + 41.900 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 0.000 % + 41.900 EUR DTN applies to goods from 12 origins.
A preferential rate of 41.900 EUR DTN applies to goods from Ecuador.
A preferential rate of 6.000 % + 31.430 EUR DTN applies to goods from Japan.
A preferential rate of 4.000 % + 20.950 EUR DTN applies to goods from New Zealand.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | European Economic Area - Iceland (2014) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Jordan (JO) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0.000 % + 40.640 EUR DTN | EEA - European Economic Area (2012) |
| 0.000 % + 40.640 EUR DTN | Iceland (IS) |
| 0.000 % + 40.640 EUR DTN | Norway (NO) |
| 4.500 % + 41.900 EUR DTN | GSP - General arrangements (2020) |
| 0.000 % + 41.900 EUR DTN | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + 41.900 EUR DTN | Central America (2200) |
| 0.000 % + 41.900 EUR DTN | Chile (CL) |
| 0.000 % + 41.900 EUR DTN | Colombia (CO) |
| 0.000 % + 41.900 EUR DTN | Algeria (DZ) |
| 0.000 % + 41.900 EUR DTN | Faroe Islands (FO) |
| 0.000 % + 41.900 EUR DTN | Israel (IL) |
| 0.000 % + 41.900 EUR DTN | Peru (PE) |
| 0.000 % + 41.900 EUR DTN | Syria (SY) |
| 0.000 % + 41.900 EUR DTN | Tunisia (TN) |
| 0.000 % + 41.900 EUR DTN | Türkiye (TR) |
| 0.000 % + 41.900 EUR DTN | South Africa (ZA) |
| 41.900 EUR DTN | Ecuador (EC) |
| 6.000 % + 31.430 EUR DTN | Japan (JP) |
| 4.000 % + 20.950 EUR DTN | New Zealand (NZ) |
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.
Other lines under 1806.10
- 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 sucrose
- 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 sucrose
- 1806 10 30 10Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- 1806 10 30 90Other
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).
- United States13 lines, used by 1 other country
Frequently asked questions
What does tariff line 1806 10 90 00 cover in the European Union tariff?
In the European Union tariff, line 1806 10 90 00 covers cocoa powder, containing added sugar or other sweetening matter, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose.
What is the general (MFN) duty on 1806 10 90 00 in the European Union?
The general (MFN) duty rate is 8.000 % + 41.900 EUR DTN.
Which preferential rates apply to 1806 10 90 00?
Duty-free entry applies to goods that qualify under 4 programmes: 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…, the European Economic Area - Iceland, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Fiji, the United Kingdom, Georgia, Ghana, Jordan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + 40.640 EUR DTN applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 4.500 % + 41.900 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 0.000 % + 41.900 EUR DTN applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Central America, Chile, Colombia, Algeria, the Faroe Islands, Israel, Peru, Syria, Tunisia, Türkiye and South Africa. A preferential rate of 41.900 EUR DTN applies to goods from Ecuador. A preferential rate of 6.000 % + 31.430 EUR DTN applies to goods from Japan. A preferential rate of 4.000 % + 20.950 EUR DTN applies to goods from New Zealand.
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.