European Union tariff line 1806 90 90 11: Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
Last updated
Key facts
- Tariff line
- 1806 90 90 11
- Covers
- Chocolate and other food preparations containing cocoa, in immediate packings of a net content not exceeding 1 kg, containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
- Duty (MFN)
- 8.300 % + EA MAX 18.700 % +ADSZ
- Preferential rates
- From 0% (59 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
- 1806.90
Summary
In the European Union tariff, line 1806 90 90 11 covers chocolate and other food preparations containing cocoa, in immediate packings of a net content not exceeding 1 kg, containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose). The general (MFN) duty rate is 8.300 % + EA MAX 18.700 % +ADSZ. It falls under HS subheading 1806.90 in heading 18.06 (chapter 18).
What this line covers
In the European Union tariff, line 1806 90 90 11 covers chocolate and other food preparations containing cocoa, in immediate packings of a net content not exceeding 1 kg, containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose).
Its legal text is “Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)”, read under “Other”, “Other” and “In immediate packings of a net content not exceeding 1 kg”.
How it is structured
It falls under HS subheading 1806.90 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 1806.90
- Other
- Within the subheading
- Other
- Within the subheading
- In immediate packings of a net content not exceeding 1 kg
- Line 1806 90 90 11
- Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
Duty
The general (MFN) duty rate is 8.300 % + EA MAX 18.700 % +ADSZ.
The rate is published on 1806 90 00 00.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 42 origins.
A preferential rate of 0.000 % + EAR MAX 18.700 % +ADSZR applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway.
A preferential rate of 4.800 % + EA MAX 18.700 % +ADSZ applies to goods from GSP - General arrangements and South Africa.
A preferential rate of 0.000 % + EA MAX 18.700 % +ADSZ applies to goods from 6 origins.
A preferential rate of 7.500 % + EAR MAX 16.900 % +ADSZR applies to goods from Mercosur.
A preferential rate of 0.000 % + EAR MAX 9.300 % +ADSZR applies to goods from Chile.
| 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% | Central America (2200) |
| 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% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 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% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 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 % + EAR MAX 18.700 % +ADSZR | EEA - European Economic Area (2012) |
| 0.000 % + EAR MAX 18.700 % +ADSZR | Iceland (IS) |
| 0.000 % + EAR MAX 18.700 % +ADSZR | Norway (NO) |
| 4.800 % + EA MAX 18.700 % +ADSZ | GSP - General arrangements (2020) |
| 4.800 % + EA MAX 18.700 % +ADSZ | South Africa (ZA) |
| 0.000 % + EA MAX 18.700 % +ADSZ | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Algeria (DZ) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Faroe Islands (FO) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Syria (SY) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Tunisia (TN) |
| 0.000 % + EA MAX 18.700 % +ADSZ | Türkiye (TR) |
| 7.500 % + EAR MAX 16.900 % +ADSZR | Mercosur (5500) |
| 0.000 % + EAR MAX 9.300 % +ADSZR | Chile (CL) |
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 1806.90
- 1806 90 11 00Containing alcohol
- 1806 90 19 00Other
- 1806 90 31 00Filled
- 1806 90 39 00Not filled
- 1806 90 50 10Halva
- 1806 90 50 90Other
- 1806 90 60 11Tahini
- 1806 90 60 19Other
- 1806 90 60 91Tahini
- 1806 90 60 99Other
- 1806 90 70 10In immediate packings of a net content not exceeding 1 kg
- 1806 90 70 90Other
- 1806 90 90 19Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)
- 1806 90 90 91Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
- 1806 90 90 99Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)
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
What does tariff line 1806 90 90 11 cover in the European Union tariff?
In the European Union tariff, line 1806 90 90 11 covers chocolate and other food preparations containing cocoa, in immediate packings of a net content not exceeding 1 kg, containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose).
What is the general (MFN) duty on 1806 90 90 11 in the European Union?
The general (MFN) duty rate is 8.300 % + EA MAX 18.700 % +ADSZ. The rate is published on 1806 90 00 00.
Which preferential rates apply to 1806 90 90 11?
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), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Ukraine, Vietnam, Samoa, Kosovo and Serbia. A preferential rate of 0.000 % + EAR MAX 18.700 % +ADSZR applies to goods that qualify under EEA - European Economic Area, and to goods from Iceland and Norway. A preferential rate of 4.800 % + EA MAX 18.700 % +ADSZ applies to goods from GSP - General arrangements and South Africa. A preferential rate of 0.000 % + EA MAX 18.700 % +ADSZ applies to goods from GSP+ (incentive arrangement for sustainable development and good governance), Algeria, the Faroe Islands, Syria, Tunisia and Türkiye. A preferential rate of 7.500 % + EAR MAX 16.900 % +ADSZR applies to goods from Mercosur. A preferential rate of 0.000 % + EAR MAX 9.300 % +ADSZR applies to goods from Chile.
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.