Tariff number 1806100000 80 - Cocoa powder, containing added sugar or other sweetening matter

Preferential rules of origin for 1806100000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  EU-Jordan Association Agreement · Jordan

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Cocoa and cocoa preparations / or: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Canada CETA · Canada

  A change from any other heading, provided that: (a) (i) the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product; or (ii) the value of non-originating sugar used in production does not exceed 30 per cent of the transaction value or ex-works price of the product, and (b) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Chocolate and other food preparations containing cocoa / or: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product [7] See Note 3 of Appendix 2A.

• EPA CARIFORUM

  Chocolate and other food preparations containing cocoa: – containing 20 % or less by weight of materials of Chapter 17 / or: Manufacture in which all the materials used are classified within a heading other than that of the product / or: Manufacture in which: – all the materials used are classified within a heading other than that of the product; – the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EPA Eastern and Southern Africa

  Cocoa and cocoa preparations, with a content of materials of Chapter 17 not more than 20 % by weight / or: Manufacture from materials of any heading, except that of the product

• EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  Cocoa and cocoa preparations / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

  Cocoa and cocoa preparations, – with a content of materials of Chapter 17 not more than 20 % by weight / or: Manufacture from materials of any heading, except that of the product

• EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  Cocoa and cocoa preparations: with a content of materials of Chapter 17 not more than 20 % by weight / or: Manufacture from materials of any heading, except that of the product

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  Cocoa and cocoa preparations / or: Manufacture from materials of any heading, except that of the product, in which the individual weight of sugar [6] and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and the total combined weight of sugar [7] and the materials of Chapter 4 used does not exceed 60 % of the weight of final product [6] See Introductory Note 4.2 . / or: [7] See Introductory Note 4.2 .

• EU-Israel Association Agreement · Israel

  Chocolate and other food preparations containing coca / or: Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product [12] For these products the «wholly obtained» criteria, described in Article 4 is always applied.

• EU-Japan EPA · Japan

  CTH, provided that: - the total weight of non-originating materials of Chapter 4 and heading 19.01 used does not exceed 10 % of the weight of the product; and - the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 30 % of the weight of the product.

• EU-Central America Association Agreement

  Cocoa and cocoa preparations / or: Manufacture: from materials of any heading, except that of the product, and in which the value of all the materials of Chapter 17, except of materials from subheading 170230, used does not exceed 30 % of the ex-works price of the product

• EU-Lebanon Association Agreement · Lebanon

  Cocoa and cocoa preparations / or: Manufacture: from materials of any heading, except that of the product, in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Mexico Global Agreement · Mexico

  Cocoa and cocoa preparations / or: Manufacture in which: all the materials used are classified within a heading other than that of the product, the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

• EU-Palestine Interim Association Agreement · Palestine

  Cocoa and cocoa preparations / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

• EPA SADC · South Africa

  Cocoa and cocoa preparations / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of any materials of Chapter 17 used does not exceed 30 % of the ex–works price of the product

• EU-Singapore FTA · Singapore

  Cocoa and cocoa preparations / or: Manufacture from materials of any heading, except that of the product, in which the individual weight of sugar [6] and of the materials of Chapter 4 used does not exceed 20 % of the weight of the final product, and the total combined weight of sugar [7] and the materials of Chapter 4 used does not exceed 40 % of the weight of final product [6] See Introductory Note 4.2 . / or: [7] See Introductory Note 4.2 .

• EU-Viet Nam FTA · Vietnam

  Cocoa and cocoa preparations. / or: Manufacture from materials of any heading, except that of the product, in which the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product; and the total combined weight of sugar and the materials of Chapter 4 used does not exceed 60 % of the weight of the final product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 1806100000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

EU classification regulations for 1806100000

Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.

• 1806 10 90 Feb 10, 2006 · Regulation on EUR-Lex
  Food preparation consisting of cocoa powder and sugar (% by weight):

  Sugar 99,5 to 99,7 Cocoa powder calculated on a totally defatted basis 0,2 to 0,4 The product is in the form of brownish crystals. It is used and sold as sugar.

  Reasons

  Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, by Note 2 to Chapter 18 and by the wording of CN codes 1806 , 1806 10 and 1806 10 90 . The product cannot be classified in Chapter 17 because the content of cocoa powder can be detected by chemical analysis. The product is a food preparation containing cocoa (Note 2 to Chapter 18).

Restrictions and flags for 180610

• EUDR: deforestation-free products Regulation (EU) 2023/1115, Annex I 1806

  Commodity: cocoa

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

Tariff quotas for 180610

• Open 09.0085 Origin: all countries (erga omnes)

  Chocolate and other food preparations containing cocoa

  Jan 1, 2026 – Dec 31, 2026

  19,106 Kilograms

  Balance left (23.6%)

  Volume 81,000
• Exhausted 09.0230 Origin: Türkiye

  Chocolate and other food preparations containing cocoa

  Jan 1, 2026 – Dec 31, 2026

  0 Kilograms

  Balance left (0%)

  Volume 5,000,000
• Critical 09.0880 Origin: country group 5500

  Mercosur - Other sugars

  May 1, 2026 – Dec 31, 2026

  1,333,333 Kilograms

  Balance left (100%)

  Volume 1,333,333
• Open 09.1375 Origin: Israel

  Cocoa powder containing 5% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose. Other food preparations containing cocoa 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

  Jan 1, 2026 – Dec 31, 2026

  2,491,288 Kilograms

  Balance left (99.7%)

  Volume 2,500,000
• Open 09.1787 Origin: Egypt

  Sweetened cacao powder, containing 70% or more but less than 80% of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

  Jan 1, 2026 – Dec 31, 2026

  638,000 Kilograms

  Balance left (100%)

  Volume 638,000
• Open 09.1788 Origin: Egypt

  Sweetened cacao powder, containing 80% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

  Jan 1, 2026 – Dec 31, 2026

  638,000 Kilograms

  Balance left (100%)

  Volume 638,000
• Critical 09.1956 Origin: Chile

  TRQ-CL-High sugar content products

  Jan 1, 2026 – Dec 31, 2026

  1,000,000 Kilograms

  Balance left (100%)

  Volume 1,000,000
• Critical 09.6719 Origin: Ukraine

  Chemically pure fructose Chemically pure maltose Other sugar confectionery, not containing cocoa, containing 70 % or more by weight of sucrose Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk in containers or immediate packings, of a content exceeding 2 kg, containing less than 18 % by weight of cocoa butter and 70 % or more by weight of sucrose Other food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % of cocoa calculated on a totally defatted basis, containing 70 % or more by weight of sucrose Preparations with a basis of coffee, tea or mate Mixtures of odoriferous substances and mixtures with a basis of one or more of these substances

  Jan 1, 2026 – Dec 31, 2026

  7,318,913 Kilograms

  Balance left (97.6%)

  Volume 7,500,000
• Open 09.7227 Origin: Peru

  Other sugar confectionery, not containing cocoa, containing 70 % or more by weight of sucrose Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose Other preparations in blocks Other food preparations Fruit (excluding tropical fruit and ginger), vegetables, nuts (excluding tropical nuts) Jam Fruit juices Preparations with a basis of coffee, tea or mate Flavoured or coloured isoglucose syrups; other flavoured or colours sugar syrups other than lactose syrup, glucose syrup and maltodextrine syrup Other food preparations Mixtures of odoriferous substances

  Jan 1, 2026 – Dec 31, 2026

  13,892,358 Kilograms

  Balance left (99.9%)

  Volume 13,900,000
• Open 09.7236 Origin: Colombia

  Other sugar confectionery, not containing cocoa, containing 70% or more by weight of sucrose Cocoa powder, containing 65 % or more by weight of sucrose or isoglucose expressed as sucrose Other preparations in blocks (see regulation) Other food preparations of flour, groats, meal, starch or malt extract,(see regulation) Fruit (excluding tropical fruit and ginger), vegetables, nuts (excluding tropical nuts), fruit-peel and other parts of plants, (see regulation) Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, containing 70 % or more by weight of sucrose Fruit juices (excluding tomato juice, juices of tropical fruit and mixtures of juices of tropical fruit) and vegetable juices of a value (see regulation) Preparations with a basis of coffee, tea or mate, containing 70 % or more by weight of sucrose; Other food preparations (see regulation) Mixtures of odoriferous substances and mixtures (see regulation)

  Jan 1, 2026 – Dec 31, 2026

  27,106,629 Kilograms

  Balance left (97.5%)

  Volume 27,800,000
• Open 09.7307 Origin: Central America

  Cane or beet sugar and chemically pure sucrose, in solid form, other than raw sugar not containing added flavouring or colouring matter ect...

  Jan 1, 2026 – Dec 31, 2026

  61,789,572 Kilograms Sugar with a yield in white sugar of 92%

  Balance left (29.6%)

  Volume 208,500,000
• Open 09.7311 Origin: Panama

  Cane or beet sugar and chemically pure sucrose, in solid form, other than raw sugar not containing added flavouring or colouring matter etc...

  Jan 1, 2026 – Dec 31, 2026

  16,120,000 Kilograms Sugar with a yield in white sugar of 92%

  Balance left (96.6%)

  Volume 16,680,000
• Open 09.7533 Origin: Ecuador

  Sugar and Sugar products

  Jan 1, 2026 – Dec 31, 2026

  11,348,834 Kilograms Sugar with a yield in white sugar of 92%

  Balance left (100%)

  Volume 11,350,000
• Open 09.8206 Origin: Vietnam

  Sugar and other products containing high levels of sugar

  Jan 1, 2026 – Dec 31, 2026

  19,998,967 Kilograms Sugar with a yield in white sugar of 92%

  Balance left (100%)

  Volume 20,000,000
• Open 09.8300 Origin: Canada

  Pectic substances, pectinates and pectates, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 Cocoa powder, containing 65 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 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, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages Preparations with a basis of extracts, essences or concentrates of coffee or with a basis of coffee, containing 65 % or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99 Preparations with a basis of extracts Other food preparations not elsewhere specified or included, etc

  Jan 1, 2026 – Dec 31, 2026

  30,000,000 Kilograms

  Balance left (100%)

  Volume 30,000,000
• Critical 09.9014 Origin: United States

  US - Cocoa powder and chocolates

  Jul 1, 2026 – Jun 30, 2027

  39,370,733 Kilograms

  Balance left (98.4%)

  Volume 40,000,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 180610

Extra-EU imports

€5.9M

860 t

Extra-EU exports

€33.2M

Top origin countries by import value

1. United Kingdom €2.9M
2. Switzerland €1.4M
3. United States €483.2K
4. Colombia €230.2K
5. Türkiye €167.8K

CN8 codes below this code: 4. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 180610

• 8%
• 8% + 21 GBP / 100 kg
• 8% + 26 GBP / 100 kg
• 8% + 35 GBP / 100 kg

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 % maybe 10 %
• Belgium 21 % maybe 6 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 % maybe 13.5 %
• France 20 % maybe 5.5 %
• Germany 19 % maybe 7 %
• Greece 24 % maybe 13 %
• Hungary 27 % maybe 18 %
• Ireland 23 %
• Italy 22 % maybe 10 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 % maybe 9 %
• Poland 23 %
• Portugal 23 %
• Romania 21 % maybe 11 %
• Slovakia 23 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 % maybe 10 %
• Sweden 25 % maybe 6 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure