HS Code for Cocoa Nibs (HS 1801/1802)
Cocoa nibs are the fermented, dried, roasted cocoa bean broken into small pieces after winnowing (shell removal). Feedstock for craft chocolate, direct-to-consumer snack markets, and specialty confectionery. EUDR (Reg 2023/1115) applies from 30 December 2025 for large operators; 30 June 2026 for SMEs.
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 |
| 1803.20 | Cocoa paste, wholly or partly defatted (relates to nib processing) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% Raw cocoa MFN zero; EUDR compliance mandatory. |
| United States | 0% |
| Japan | 0% |
Numerical Example: 5 MT single-origin fine-flavour nibs, FOB Guayaquil USD 8,400/MT, CIF Hamburg
5 MT single-origin fine-flavour nibs, FOB Guayaquil USD 8,400/MT, CIF Hamburg. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR Reg 2023/1115 - geolocation, cut-off 31 Dec 2020.
- · ICCO (International Cocoa Organization) origin classification.
- · EU Reg 2023/915 cadmium limits for craft chocolate feed.
- · Ecuador
- · Peru
- · Dominican Republic
- · Colombia
- · Madagascar
Frequently asked questions
ICCO recognizes ~23 origins as fine-flavour (Ecuador Arriba Nacional, Peru Chuncho, Dominican Hispaniola, Madagascar Sambirano). They command 30-100% premium and typically ship to craft chocolate makers - not the Barry Callebaut / Cargill bulk supply chain.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 1801.00) 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.