Key facts
- HS subheading
- 1806.20
- National lines
- 18
- 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 1806.20 (other 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 2kg) into 18 national lines: 1806 20 10 20 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages), 1806 20 10 90 (other), 1806 20 30 20 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages), 1806 20 30 90 (other) and 14 others.
European Union lines under 1806.20
The European Union tariff splits HS 1806.20 (other 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 2kg) into 18 national lines: 1806 20 10 20 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages), 1806 20 10 90 (other), 1806 20 30 20 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages), 1806 20 30 90 (other) and 14 others.
- 1806 20 10 20Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beveragesDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 10 90OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 30 20Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beveragesDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 30 90OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 50 20Containing 65% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beveragesDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 50 90OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 70 20Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beveragesDuty: 15.400 % + EA
- 1806 20 70 90OtherDuty: 15.400 % + EA
- 1806 20 80 12Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beveragesDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 80 19OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 80 92Containing 70% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beveragesDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 80 99OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 95 12Containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beveragesDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 95 13TahiniDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 95 19OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 95 92Containing 70% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beveragesDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 95 93TahiniDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 20 95 99OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
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 1806.20 are live on border.bot for the United States (30 lines, also used by 1 other country).
- United States30 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1806.20?
The European Union tariff splits HS 1806.20 (other 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 2kg) into 18 national lines: 1806 20 10 20 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages), 1806 20 10 90 (other), 1806 20 30 20 (containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages), 1806 20 30 90 (other) and 14 others.
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.