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HS code for chocolate in the European Union

Last updated

Key facts

Most likely codes
1806.32, 1806.31
Candidate codes
4
HS edition
HS2022
National lines
37
General duty (MFN)
8.300 % + EA MAX 18.700 % +ADSZ

Summary

Chocolate imported into the European Union is usually classified under HS code 1806.32 when it is in blocks, slabs or bars of 2 kg or less and not filled, and under 1806.31 when it is in blocks, slabs or bars of 2 kg or less and filled. Both sit in heading 18.06, “Chocolate and other food preparations containing cocoa”. Chocolate can also fall under 1806.90 or 1806.20, depending on the form. The tariff of the European Union has 37 national lines under these codes. The general (MFN) duty in the European Union on the national lines under 1806.32 and 1806.31 is 8.300 % + EA MAX 18.700 % +ADSZ.

How to choose the right code

Is it a bar, block or slab, and is it filled? Use 1806.32 when it is in blocks, slabs or bars of 2 kg or less and not filled. Use 1806.31 when it is in blocks, slabs or bars of 2 kg or less and filled. Use 1806.90 when it is in another form, such as individual chocolates or a spread containing cocoa.

Codes for chocolate

Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to chocolate.

  • 1806.32

    Most likely

    Legal text: “Other, in blocks, slabs or bars: Not filled”

    Heading 18.06: “Chocolate and other food preparations containing cocoa”

    Applies when it is in blocks, slabs or bars of 2 kg or less and not filled.

  • 1806.31

    Most likely

    Legal text: “Other, in blocks, slabs or bars: Filled”

    Heading 18.06: “Chocolate and other food preparations containing cocoa”

    Applies when it is in blocks, slabs or bars of 2 kg or less and filled.

  • 1806.90

    Possible

    Legal text: “Other”

    Heading 18.06: “Chocolate and other food preparations containing cocoa”

    Applies when it is in another form, such as individual chocolates or a spread containing cocoa.

  • 1806.20

    Possible

    Legal text: “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”

    Heading 18.06: “Chocolate and other food preparations containing cocoa”

    Applies when it is in blocks, slabs or bars weighing more than 2 kg, or in bulk.

National lines in the European Union

The tariff of the European Union splits these codes into 37 national lines, listed with their published text and general duty.

The general (MFN) duty in the European Union on the national lines under 1806.32 and 1806.31 is 8.300 % + EA MAX 18.700 % +ADSZ. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.

Under 1806.32

  • 1806 32 10 00“Not filled › With added cereal, fruit or nuts”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 32 90 00“Not filled › Other”8.300 % + EA MAX 18.700 % +ADSZ

Under 1806.31

Under 1806.90

  • 1806 90 11 00“Chocolate and chocolate products › Chocolates (including pralines), whether or not filled › Containing alcohol”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 19 00“Chocolates (including pralines), whether or not filled › Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 31 00“Chocolate and chocolate products › Other › Filled”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 39 00“Chocolate and chocolate products › Other › Not filled”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 50 10“Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa › Halva”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 50 90“Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 60 11“Spreads containing cocoa › In immediate packings of a net content not exceeding 1 kg › Tahini”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 60 19“In immediate packings of a net content not exceeding 1 kg › Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 60 91“Spreads containing cocoa › Other › Tahini”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 60 99“Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 70 10“Preparations containing cocoa for making beverages › In immediate packings of a net content not exceeding 1 kg”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 70 90“Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 90 11“Other › 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)”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 90 19“Other › In immediate packings of a net content not exceeding 1 kg › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 90 91“Other › Other › Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 90 90 99“Other › Other › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)”8.300 % + EA MAX 18.700 % +ADSZ

Under 1806.20

  • 1806 20 10 20“Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat › 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”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 10 90“Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat › Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 30 20“Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat › 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”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 30 90“Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat › Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 50 20“Other › Containing 18 % or more by weight of cocoa butter › 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”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 50 90“Containing 18 % or more by weight of cocoa butter › Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 70 20“Other › Chocolate milk crumb › 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”15.400 % + EA
  • 1806 20 70 90“Chocolate milk crumb › Other”15.400 % + EA
  • 1806 20 80 12“Other › Chocolate flavour coating › Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose) › 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”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 80 19“Chocolate flavour coating › Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose) › Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 80 92“Other › Chocolate flavour coating › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) › Containing 70% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 80 99“Chocolate flavour coating › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) › Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 95 12“Other › Other › Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose) › 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”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 95 13“Other › Other › Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose) › Tahini”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 95 19“Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose) › Other”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 95 92“Other › Other › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) › Containing 70% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 95 93“Other › Other › Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) › Tahini”8.300 % + EA MAX 18.700 % +ADSZ
  • 1806 20 95 99“Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) › Other”8.300 % + EA MAX 18.700 % +ADSZ

Similar products

Products in the same category as chocolate, or classified under the same headings.

Other countries

National tariff lines for chocolate are live for the United States. Each page lists the lines under the codes above, with their duty rates where they are live.

Check your exact product

Describe your product, or paste its page, and the classifier suggests the code in the tariff of the European Union with its reasons.

Classification depends on the exact product

The right code depends on what the product is made of, how it is made and what it is for, so two products sold as chocolate can fall under different codes.

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.

Frequently asked questions

What is the HS code for chocolate?

Chocolate imported into the European Union is usually classified under HS code 1806.32 when it is in blocks, slabs or bars of 2 kg or less and not filled, and under 1806.31 when it is in blocks, slabs or bars of 2 kg or less and filled. Both sit in heading 18.06, “Chocolate and other food preparations containing cocoa”.

Does the form change the HS code for chocolate?

Yes. Use 1806.32 when it is in blocks, slabs or bars of 2 kg or less and not filled. Use 1806.31 when it is in blocks, slabs or bars of 2 kg or less and filled. Use 1806.90 when it is in another form, such as individual chocolates or a spread containing cocoa.

What is the duty on chocolate imported into the European Union?

The general (MFN) duty in the European Union on the national lines under 1806.32 and 1806.31 is 8.300 % + EA MAX 18.700 % +ADSZ. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.

Sources and updates

The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.

The national lines are from the tariff release of EU (areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?), live on border.bot since 11 October 2026.

The duty rates are from the live rates release, live on border.bot since 11 October 2026.

The conditions and questions on this page were written for chocolate by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again.

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