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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1803.10 | Cocoa paste, not defatted |
| 1803.20 | Cocoa paste, wholly or partly defatted |
| 1804.00 | Cocoa butter, fat and oil |
| 1805.00 | Cocoa powder, not containing added sugar |
Typical import duty by market
| Market | Duty |
|---|---|
| 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. |
Numerical Example: 100 MT natural cocoa butter, FOB Abidjan USD 7,800/MT, CIF Hamburg
100 MT natural cocoa butter, FOB Abidjan USD 7,800/MT, CIF Hamburg. Run your own numbers in the Import Duty & Tax calculator.
- · 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).
- · Netherlands (grinder / re-export)
- · Cote d'Ivoire
- · Germany
- · Malaysia
- · Ghana
- · Indonesia
Frequently asked questions
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.
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 1804) 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.