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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1803.10 | Cocoa paste, not defatted |
| 1803.20 | Cocoa paste, wholly or partly defatted |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 6.1-9.6% Plus EUDR DDS. |
| United States | 0-0.2 c/kg |
| India (BCD) | 30% |
| Japan | 0% |
Numerical Example: 500 MT cocoa mass natural, FOB Abidjan USD 6,300/MT, CIF Antwerp
500 MT cocoa mass natural, FOB Abidjan USD 6,300/MT, CIF Antwerp. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Cote d'Ivoire
- · Ghana
- · Netherlands (processing hub)
- · Indonesia
- · Malaysia
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 1803) 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.