SSLT Global
Sign in
HS 1806Food & confectionery

HS Code for Chocolate & Cocoa Preparations (Chapter 1806)

Finished chocolate falls under HS 1806 with high duty rates in most emerging markets. EUDR extends deforestation-free requirements to finished products - the DDS traces back to the cocoa origin farm.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
1806.20Chocolate in blocks, slabs or bars weighing > 2kg
1806.31Filled chocolate blocks/slabs weighing <= 2kg
1806.32Not filled chocolate blocks/slabs weighing <= 2kg
1806.90Other chocolate preparations
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
8.3-15.4% + agri element
India (BCD)
30%
Plus GST 18%.
United Kingdom
6-11%
GCC
5%

Worked landed-cost example

10 MT filled chocolate bars, FOB Antwerp USD 8,500/MT, CIF Mumbai

FOBUSD 85,000
Freight + insuranceUSD 3,500
CIFUSD 88,500
India BCD 30%USD 26,550
SWS + IGST 18%≈ USD 21,900
Landed ≈ USD 136,950. Cold-chain (reefer 16-18C) needed - not ambient.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Annex I chocolate.
  • · EU Directive 2000/36 - minimum 35% cocoa solids for 'chocolate' name.
  • · Codex Alimentarius CX-STAN 87 for chocolate.
  • · Country-specific labelling: allergens, cadmium.
Top exporting countries
  • · Germany
  • · Belgium
  • · Netherlands
  • · Italy
  • · Switzerland (non-EU)

Frequently asked questions

Is bulk 1806.20 vs retail 1806.31 duty difference material?

Yes - EU MFN for bulk (>2kg) is 8.3% vs 8.3-15.4% for retail; India differentiates less. For CIF calculations, packaging status changes the HS heading and hence the applicable rate.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for food & confectionery.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United Arab Emirates →
VAT · 5% standard
Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Netherlands →
BTW (VAT) · 21% standard, 9% reduced
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services

Food & confectionery landed-cost pages: every destination market

Jump straight to the food & confectionery import guide for any of the destination markets we cover.

Related commodity guides

HS 61 & 62Consumer goods
HS Code for Textiles & Apparel (Chapters 61 and 62) →
HS 85Electronics
HS Code for Electronics (Chapter 85) →
HS 84Industrial
HS Code for Industrial Machinery (Chapter 84) →
HS 30Regulated
HS Code for Pharmaceuticals (Chapter 30) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

Feedback
Was this page useful?