SSLT Global
Sign in
HS 1803Agriculture

HS Code for Cocoa Mass / Liquor (HS 1803)

Cocoa mass (also cocoa liquor or paste) is roasted, ground cocoa nib - a liquid at process temperature, solid at room temperature. It is the intermediate stage between beans and finished chocolate or cocoa butter/powder. EUDR fully applies.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
1803.10Cocoa paste, not defatted
1803.20Cocoa paste, wholly or partly defatted
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
6.1-9.6%
Plus EUDR DDS.
United States
0-0.2 c/kg
India (BCD)
30%
Japan
0%

Worked landed-cost example

500 MT cocoa mass natural, FOB Abidjan USD 6,300/MT, CIF Antwerp

FOBUSD 3,150,000
Freight + insurance (reefer)USD 75,000
CIFUSD 3,225,000
EU duty 9.6%USD 309,600
Landed ≈ USD 3.53m. Duty rate has jumped with cocoa price rally 2023-24.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Annex I - cocoa mass covered.
  • · EU Reg 2023/915 on cadmium (0.60 mg/kg for cocoa powder; different limits apply along processing chain).
  • · FCC (Food Chemicals Codex) for food-grade product.
  • · ICCO (International Cocoa Organization) origin certificates.
Top exporting countries
  • · Cote d'Ivoire
  • · Ghana
  • · Netherlands (processing hub)
  • · Indonesia
  • · Malaysia

Frequently asked questions

Cocoa mass vs beans - EUDR difference?

Both are in EUDR Annex I. Mass is exempt from bean-grade fumigation but requires temperature-controlled shipment. The DDS traceability requirement is identical - back to farm-level geolocation - but mass processors aggregate multiple farms into one lot, complicating chain-of-custody.

Destination market toolkits

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

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Netherlands →
BTW (VAT) · 21% standard, 9% reduced
Import into Japan →
Consumption Tax (JCT) · 10% standard / 8% reduced (food, newspapers)
Import into Indonesia →
PPN (VAT) + PPh 22 (income tax prepayment) · PPN 11% (12% planned); PPh 22 2.5% (with API) or 7.5% (no API)

Agriculture landed-cost pages: every destination market

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

Related commodity guides

HS 1201Agriculture
HS Code for Soybeans (HS 1201) - EUDR Guide →
HS 2304Agriculture
HS Code for Soybean Meal (HS 2304.00) →
HS 0901.11Agriculture
HS Code for Robusta Coffee (HS 0901.11) →
HS 1805Agriculture
HS Code for Cocoa Powder (HS 1805.00) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

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.

Feedback
Was this page useful?