EU tariff chapter 18
COCOA AND COCOA PREPARATIONS. 6 headings and 27 eight-digit codes, with conventional duty rates from free to 15.4 per cent.
Notes
1. This chapter does not cover:
(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.
Additional notes
1. When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
2. Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.
Headings and duty rates
Heading 1801 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1801 00 00 | Cocoa beans, whole or broken, raw or roasted | Free |
Heading 1802 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1802 00 00 | Cocoa shells, husks, skins and other cocoa waste | Free |
Heading 1803
Cocoa paste, whether or not defatted:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1803 10 00 | Not defatted | 9.6 % | |
| 1803 20 00 | Wholly or partly defatted | 9.6 % |
Heading 1804 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1804 00 00 | Cocoa butter, fat and oil | 7.7 % |
Heading 1805 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1805 00 00 | Cocoa powder, not containing added sugar or other sweetening matter | 8 % |
Heading 1806
Chocolate and other food preparations containing cocoa:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 1806 10 | Cocoa powder, containing added sugar or other sweetening matter: | ||
| 1806 10 15 | Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose(18) | 8 % | |
| 1806 10 20 | Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose(18) | 8 % | |
| 1806 10 30 | Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose(18) | 8 % | |
| 1806 10 90 | Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose(18) | 8 % | |
| 1806 20 | Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: | ||
| 1806 20 10 | Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat(49)(18) | 8.3 % | |
| 1806 20 30 | Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat(49)(18) | 8.3 % | |
| Other: | |||
| 1806 20 50 | Containing 18 % or more by weight of cocoa butter(49)(18) | 8.3 % | |
| 1806 20 70 | Chocolate milk crumb(49)(18) | 15.4 % | |
| 1806 20 80 | Chocolate flavour coating(49)(18) | 8.3 % | |
| 1806 20 95 | Other(49)(18) | 8.3 % | |
| Other, in blocks, slabs or bars: | |||
| 1806 31 00 | Filled(49)(18) | 8.3 % | |
| 1806 32 | Not filled: | ||
| 1806 32 10 | With added cereal, fruit or nuts(18)(49) | 8.3 % | |
| 1806 32 90 | Other(18)(49) | 8.3 % | |
| 1806 90 | Other: | ||
| Chocolate and chocolate products: | |||
| Chocolates (including pralines), whether or not filled: | |||
| 1806 90 11 | Containing alcohol(18)(49) | 8.3 % | |
| 1806 90 19 | Other(18)(49) | 8.3 % | |
| Other: | |||
| 1806 90 31 | Filled(18)(49) | 8.3 % | |
| 1806 90 39 | Not filled(18)(49) | 8.3 % | |
| 1806 90 50 | Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa(18)(49) | 8.3 % | |
| 1806 90 60 | Spreads containing cocoa(18)(49) | 8.3 % | |
| 1806 90 70 | Preparations containing cocoa for making beverages(18)(49) | 8.3 % | |
| 1806 90 90 | Other(18)(49) | 8.3 % |
- (18) WTO tariff quota.
- (49) See Annex 1.
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