HS Code for Cocoa Beans (HS 1801)
Cocoa beans are HS 1801 - whole or broken, raw or roasted. Priced on ICE London (GBP/t) and ICE US (USD/t). The EUDR (Regulation 2023/1115) requires geolocation proof that beans placed on the EU market are not from land deforested after 31 December 2020 - live from 30 December 2025 for large operators (postponed from Dec 2024).
Sample 6-digit codes
| Code | Description |
|---|---|
| 1801.00 | Cocoa beans, whole or broken, raw or roasted |
| 1802.00 | Cocoa shells, husks, skins and other cocoa waste |
| 1803.10 | Cocoa paste, not defatted |
| 1804.00 | Cocoa butter, fat and oil |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% MFN 0% but EUDR due diligence from Dec 2025 (large ops) / Jun 2026 (SME). |
| United Kingdom | 0% UK Environment Act deforestation rules in preparation. |
| United States | 0% |
| India | 30% Plus 5% GST; protective duty for domestic production. |
Numerical Example: 1,000 MT Grade I cocoa beans, FOB Abidjan USD 8,500/MT, CIF Amsterdam
1,000 MT Grade I cocoa beans, FOB Abidjan USD 8,500/MT, CIF Amsterdam. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR (2023/1115): geolocation polygons, deforestation-free proof, human rights due diligence.
- · ISO 2451 - grading (Grade I / II) by bean count, defects, moisture.
- · FCC Code (Federation of Cocoa Commerce) contracts governing quality arbitration.
- · Ochratoxin A (OTA) limits: EU 8 μg/kg for beans, 3 μg/kg for cocoa powder.
- · Cadmium limits per Regulation 2023/915 - critical for South American origins.
- · Cote d'Ivoire
- · Ghana
- · Ecuador
- · Nigeria
- · Cameroon
- · Indonesia
Frequently asked questions
For each consignment: (i) geolocation polygons of plots where beans were grown, (ii) evidence plots were not deforested after 31 Dec 2020, (iii) human-rights due diligence, (iv) a Due Diligence Statement lodged in the EU IT system before customs release.
ICE Futures Europe (London, GBP/t) - benchmark for West African origin. ICE US (New York, USD/t) - benchmark for Latin American origin. Physical trades are ICE +/- differential for origin, quality, and shipment period.
Latin American beans, particularly Ecuadorian and Peruvian, can exceed EU cadmium limits (0.6-0.8 mg/kg for chocolate). Blending with African origin is common; certification (Rainforest Alliance, Fair Trade) does not exempt cadmium testing.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 1801) 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.