HS 1806Food & confectionery · Germany

HS Code for Chocolate & Cocoa Preparations - Import into Germany

Q: What is the typical import duty on food & confectionery (HS 1806) into Germany?

Germany applies an MFN duty of about 5% on HS chapter 1806 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (EU Common External Tariff (TARIC) - identical across all 27 member states) may reduce this to 0% for qualifying origins.

Q: How is USt calculated on imports of food & confectionery in Germany?

Germany charges USt at 19% on the CIF value plus duty. EU CET; 19% USt on CIF + duty

Q: What is the landed cost of a USD 50,000 FOB shipment of food & confectionery into Germany?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 19% USt brings total taxes to about USD 13,723 (~24.9% of CIF). Landed at buyer's warehouse ≈ USD 69,723.

Q: Which HS code should I use for food & confectionery in Germany?

Start with the 6-digit international HS heading - for example 1806.20 (Chocolate in blocks, slabs or bars weighing > 2kg). Germany customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Duty and tax snapshot for importing food & confectionery (HS 1806) into Germany. Typical MFN duty ~5%, USt 19% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

USt

19%

Total taxes / CIF

24.9%

Worked landed-cost example

USD 50,000 FOB parcel of food & confectionery (HS 1806) shipped to Germany.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

USt @ 19%USD 10,973

Destination inlandUSD 1,000

Landed cost ≈ USD 69,723

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS 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

Germany duty regime

EU Common External Tariff (TARIC) - identical across all 27 member states. Preferential rates under 45+ EU FTAs (EU-Japan, EU-Korea, EU-Vietnam, EU-Canada CETA, EU-UK TCA). Anti-dumping and countervailing duties published by DG Trade. CBAM (Carbon Border Adjustment Mechanism) applies from 2026 to steel, aluminium, cement, fertilisers, electricity, hydrogen.

Customs notes

· EU customs uses 10-digit TARIC codes (8-digit CN + 2 EU statistical). Aligned to WCO HS at 6 digits.
· ATLAS is Germany's national import/export declaration system. Every import needs an EORI number.
· Customs value follows the Union Customs Code (Regulation 952/2013) - transaction value with prescribed adjustments.
· CBAM reporting is live since Oct 2023; financial adjustment from 1 Jan 2026 for CBAM goods. Importers must declare embedded emissions.

Frequently asked questions

What is the typical import duty on food & confectionery (HS 1806) into Germany?

Germany applies an MFN duty of about 5% on HS chapter 1806 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (EU Common External Tariff (TARIC) - identical across all 27 member states) may reduce this to 0% for qualifying origins.

How is USt calculated on imports of food & confectionery in Germany?

Germany charges USt at 19% on the CIF value plus duty. EU CET; 19% USt on CIF + duty

What is the landed cost of a USD 50,000 FOB shipment of food & confectionery into Germany?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 19% USt brings total taxes to about USD 13,723 (~24.9% of CIF). Landed at buyer's warehouse ≈ USD 69,723.

Which HS code should I use for food & confectionery in Germany?

Start with the 6-digit international HS heading - for example 1806.20 (Chocolate in blocks, slabs or bars weighing > 2kg). Germany customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping food & confectionery to Germany?

Most importers into Germany prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and USt to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Germany customs need to clear HS 1806?

EU customs uses 10-digit TARIC codes (8-digit CN + 2 EU statistical). Aligned to WCO HS at 6 digits. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.