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HS 1804Agricultural commodities

HS Code for Cocoa Butter (HS 1804)

Processed cocoa splits: 1803 paste, 1804 butter/fat/oil, 1805 powder. Deodorised cocoa butter (from lower-grade beans) trades at a discount to natural / prime pressed. All processed cocoa is EUDR-covered from Dec 2025 with cascading traceability back to the bean origin.

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

Sample 6-digit codes

CodeDescription
1803.10Cocoa paste, not defatted
1803.20Cocoa paste, wholly or partly defatted
1804.00Cocoa butter, fat and oil
1805.00Cocoa powder, not containing added sugar
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
7.7% (butter) / 6.1% (paste)
MFN; EUDR from Dec 2025.
United States
0-5.6%
Butter 0%; powder 0.52 c/kg.
Japan
0-29.8%
Cocoa preparations tariff-escalation.
China
10% (butter) / 15% (paste)
Plus 9% VAT.

Worked landed-cost example

100 MT natural cocoa butter, FOB Abidjan USD 7,800/MT, CIF Hamburg

FOB valueUSD 780,000
Freight + insuranceUSD 10,000
CIF valueUSD 790,000
EU duty @ 7.7%USD 60,830
EUDR compliance overheadCascading traceability cost
Landed cost ≈ USD 851k. Cocoa butter pricing is a ratio to bean futures times a 'butter ratio' (typically 2.2-2.8x) reflecting relative supply-demand for butter vs powder.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · FCC (Federation of Cocoa Commerce) standard contracts for cocoa products.
  • · EUDR (2023/1115) - cascading traceability from bean plot through paste/butter/powder to final product.
  • · Codex Alimentarius CX-STAN 86 / 87 - cocoa products standards.
  • · Cadmium limits per Regulation 2023/915 - relevant to cocoa powder (>0.60 mg/kg in cocoa powder marketed to final consumer prohibited).
Top exporting countries
  • · Netherlands (grinder / re-export)
  • · Cote d'Ivoire
  • · Germany
  • · Malaysia
  • · Ghana
  • · Indonesia

Frequently asked questions

Deodorised vs natural?

Natural (or 'prime pressed') retains cocoa aroma - used in premium chocolate. Deodorised is refined to be neutral - used in confectionery and cosmetics. Both are 1804.00; contract terms specify grade.

Why does EUDR cover processed cocoa?

EUDR Annex I lists both cocoa beans AND products derived from cocoa. A grinder in the Netherlands or Germany placing cocoa butter on the EU market must trace back to bean plot(s) - identical due-diligence to bean importers.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agricultural commodities.

Agricultural commodities landed-cost pages: every destination market

Jump straight to the agricultural commodities import guide for any of the destination markets we cover.

Related commodity guides

Related tools

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.

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