HS Code for Cocoa Powder (HS 1805.00)
Cocoa powder is the defatted press cake ground to <75 micron. Alkalised (Dutch) powder is darker, more soluble and commands a 10-20% premium for beverage/baking. EUDR extends to powder - the DDS must chain back to the origin bean farm.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1805.00 | Cocoa powder, not containing added sugar or other sweetening matter |
| 1806.10 | Cocoa powder, containing added sugar |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 8% Plus EUDR DDS. |
| United States | 0.52 c/kg |
| India (BCD) | 30% Plus GST 18%. |
| China | 10% |
Numerical Example: 20 MT alkalised cocoa powder 10-12% fat, FOB Rotterdam USD 5,200/MT, DAP Frankfurt
20 MT alkalised cocoa powder 10-12% fat, FOB Rotterdam USD 5,200/MT, DAP Frankfurt. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR Annex I - cocoa and cocoa preparations covered including 1805 and 1806.
- · EU Regulation 2023/915 on cadmium in cocoa powder (max 0.60 mg/kg).
- · Barry Callebaut / Cargill sustainability schemes (Cocoa Horizons, Rainforest Alliance).
- · Netherlands (processing hub)
- · Malaysia
- · Germany
- · Indonesia
- · Cote d'Ivoire
Frequently asked questions
Peruvian, Ecuadorean, Colombian cocoa can exceed EU cadmium limits due to volcanic soils. Blending with West African beans is common practice; certification of blended lot cadmium content is a documentary requirement for EU importers.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 1805) 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.