Key facts
- HS subheading
- 1806.90
- Duty (MFN)
- 8.300 % + EA MAX 18.700 % +ADSZ
- National lines
- 16
- 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 1806.90 (chocolate and other food preparations containing cocoa) into 16 national lines: 1806 90 11 00 (containing alcohol), 1806 90 19 00 (other), 1806 90 31 00 (filled), 1806 90 39 00 (not filled) and 12 others. The general (MFN) duty is 8.300 % + EA MAX 18.700 % +ADSZ on all 16 lines.
European Union lines under 1806.90
The European Union tariff splits HS 1806.90 (chocolate and other food preparations containing cocoa) into 16 national lines: 1806 90 11 00 (containing alcohol), 1806 90 19 00 (other), 1806 90 31 00 (filled), 1806 90 39 00 (not filled) and 12 others.
The general (MFN) duty is 8.300 % + EA MAX 18.700 % +ADSZ on all 16 lines.
- 1806 90 11 00Containing alcoholDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 19 00OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 31 00FilledDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 39 00Not filledDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 50 10HalvaDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 50 90OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 60 11TahiniDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 60 19OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 60 91TahiniDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 60 99OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 70 10In immediate packings of a net content not exceeding 1 kgDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 70 90OtherDuty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 90 11Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)Duty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 90 19Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)Duty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 90 91Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)Duty: 8.300 % + EA MAX 18.700 % +ADSZ
- 1806 90 90 99Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)Duty: 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 1806.90 are live on border.bot for the United States (21 lines, also used by 1 other country).
- United States21 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 1806.90?
The European Union tariff splits HS 1806.90 (chocolate and other food preparations containing cocoa) into 16 national lines: 1806 90 11 00 (containing alcohol), 1806 90 19 00 (other), 1806 90 31 00 (filled), 1806 90 39 00 (not filled) and 12 others.
What is the duty on HS 1806.90 in the European Union?
The general (MFN) duty is 8.300 % + EA MAX 18.700 % +ADSZ on all 16 lines.
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.