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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1806.20 | Chocolate in blocks, slabs or bars weighing > 2kg |
| 1806.31 | Filled chocolate blocks/slabs weighing <= 2kg |
| 1806.32 | Not filled chocolate blocks/slabs weighing <= 2kg |
| 1806.90 | Other chocolate preparations |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 8.3-15.4% + agri element |
| India (BCD) | 30% Plus GST 18%. |
| United Kingdom | 6-11% |
| GCC | 5% |
Numerical Example: 10 MT filled chocolate bars, FOB Antwerp USD 8,500/MT, CIF Mumbai
10 MT filled chocolate bars, FOB Antwerp USD 8,500/MT, CIF Mumbai. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Germany
- · Belgium
- · Netherlands
- · Italy
- · Switzerland (non-EU)
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to food & confectionery (HS 1806) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.