Import trade restrictions for 1806320000 80
This table contains information on trade restrictions for the import of goods into the EU and the EU into third countries. The table contains information on trade restrictions which are imposed due to customs unions, preferences, tariff quotas, customs unions, veterinary controls, third country duties and non-preferential tariff quotas.
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
1008 | All third countries 1008 | 01-01-2026 – 31-12-2026 | 43 % | Non-preferential tariff quota 122 |
XC | Ceuta XC | 01-01-1993 | 0 % | Accession act0001/85 Tariff preference 142 |
XL | Melilla XL | 01-01-1999 | 0 % | Accession act0001/85 Tariff preference 142 |
| North Macedonia MK | 01-01-2009 | 0 % | Tariff preference 142 | |
| Bosnia and Herzegovina BA | 01-01-2009 | 0 % | Tariff preference 142 | |
| Occupied palestinian Territory PS | 01-01-2012 | 0 % | Tariff preference 142 | |
| Liechtenstein LI | 01-01-2012 | 0 % | Tariff preference 142 | |
XS | Serbia XS | 01-02-2010 | 0 % | Tariff preference 142 |
| Lebanon LB | 01-04-2006 | 0 % | Tariff preference 142 | |
| Albania AL | 01-04-2009 | 0 % | Tariff preference 142 | |
| Kosovo XK | 01-04-2016 | 0 % | Tariff preference 142 | |
| Montenegro ME | 01-05-2010 | 0 % | Tariff preference 142 | |
| Switzerland CH | 01-09-2011 | 0 % | Tariff preference 142 | |
| Canada CA | 21-09-2017 | 0 % | Tariff preference 142 | |
| EU-Canada agreement: re-imported goods 1006 | 21-09-2017 | 0 % | Tariff preference 142 | |
1008 | All third countries 1008 | 01-07-2026 – 30-06-2027 | 38 % | Non-preferential tariff quota 122 |
| Türkiye TR | 01-01-2026 – 31-12-2026 | 0 % | Customs Union Quota 147 | |
| Norway NO | 01-01-2026 – 31-12-2026 | 35.15 EUR / 100 kg | Preferential tariff quota 143 | |
| Chile CL | 01-01-2026 – 31-12-2026 | 0 % | Preferential tariff quota 143 | |
| Chile CL | 01-01-2027 – 31-12-2027 | 0 % | Preferential tariff quota 143 | |
| Canada CA | 01-01-2026 – 31-12-2026 | 0 % | Preferential tariff quota 143 | |
| Jordan JO | 01-01-2006 | 0 % | Tariff preference 142 | |
| Türkiye TR | 01-01-2006 | 0 % + EA MAX 18.7 % +ADSZ | Customs union duty 106 | |
2027 | GSP+ (incentive arrangement for sustainable development and good governance) 2027 | 01-01-2014 | 0 % + EA MAX 18.7 % +ADSZ | Tariff preference 142 |
2020 | GSP - General arrangements 2020 | 01-01-2015 | 4.8 % + EA MAX 18.7 % +ADSZ | Tariff preference 142 |
| Ukraine UA | 01-01-2016 | 0 % | Tariff preference 142 | |
| Ecuador EC | 01-01-2017 | 0 % | Tariff preference 142 | |
2080 | OCTs (Overseas Countries and Territories) 2080 | 01-01-2021 | 0 % | Tariff preference 142 |
| Chile CL | 01-01-2026 – 31-12-2026 | 0 % + EAR / MAX 9.3 % +ADSZR | Tariff preference 142 | |
| Singapore SG | 01-01-2027 | 0 % | Tariff preference 142 | |
| Chile CL | 01-01-2027 – 31-12-2027 | 0 % + EAR / MAX 4.6 % +ADSZR | Tariff preference 142 | |
| Japan JP | 01-02-2020 | 0 % | Tariff preference 142 | |
| Peru PE | 01-03-2013 | 0 % | Tariff preference 142 | |
| European Economic Area - Iceland 2014 | 01-05-2018 | 0 % | Tariff preference 142 | |
2012 | EEA - European Economic Area 2012 | 01-05-2018 | 0 % + EAR / MAX 18.7 % +ADSZR | Tariff preference 142 |
| New Zealand NZ | 01-05-2024 | 0 % | Tariff preference 142 | |
| Egypt EG | 01-06-2010 | 0 % | Tariff preference 142 | |
| Faroe Islands FO | 01-07-2000 | 0 % + EA MAX 18.7 % +ADSZ | Tariff preference 142 | |
| Tunisia TN | 01-07-2000 | 0 % + EA MAX 18.7 % +ADSZ | Tariff preference 142 | |
| Syria SY | 01-07-2000 | 0 % + EA MAX 18.7 % +ADSZ | Tariff preference 142 | |
1011 | ERGA OMNES 1011 | 01-07-2000 | 8.3 % + EA MAX 18.7 % +ADSZ | Third country duty 103 |
| Norway NO | 01-07-2007 | 0 % + EAR / MAX 18.7 % +ADSZR | Tariff preference 142 | |
| Iceland IS | 01-07-2007 | 0 % + EAR / MAX 18.7 % +ADSZR | Tariff preference 142 | |
2200 | Central America 2200 | 01-08-2013 | 0 % | Tariff preference 142 |
| Colombia CO | 01-08-2013 | 0 % | Tariff preference 142 | |
| Algeria DZ | 01-09-2005 | 0 % + EA MAX 18.7 % +ADSZ | Tariff preference 142 | |
| South Africa ZA | 10-10-2016 | 4.8 % + EA MAX 18.7 % +ADSZ | Tariff preference 142 | |
| Armenia AM | 10-10-2026 – 11-10-2028 | 0 % + EA MAX 0 % +ADSZ | Tariff preference 142 | |
| Israel IL | 16-05-2023 | 0 % | Tariff preference 142 | |
| Singapore SG | 21-11-2024 – 31-12-2026 | 0 % | Tariff preference 142 | |
| San Marino SM | 01-01-2006 | 0 % | Customs union duty 106 | |
2005 | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) 2005 | 01-01-2014 | 0 % | Tariff preference 142 |
| Moldova, Republic of MD | 01-01-2016 | 0 % | Tariff preference 142 | |
| United Kingdom GB | 01-01-2021 | 0 % | Tariff preference 142 | |
| Ghana GH | 01-01-2027 | 0 % | Tariff preference 142 | |
| Andorra AD | 01-07-1991 | 0 % | Tariff preference 142 | |
| Korea, Republic of (South Korea) KR | 01-07-2011 | 0 % | Tariff preference 142 | |
| Kenya KE | 01-07-2024 | 0 % | Tariff preference 142 | |
| Georgia GE | 01-09-2014 | 0 % | Tariff preference 142 | |
| Morocco MA | 01-10-2012 | 0 % | Tariff preference 142 | |
1011 | ERGA OMNES 1011 | 01-11-2026 | 2 EUR | Union handling fee 800 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 3 EUR | Low-value consignment customs duty 107 |
| Ivory Coast CI | 02-12-2019 | 0 % | Tariff preference 142 | |
2000 | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. 2000 | 03-10-2025 | 0 % | Tariff preference 142 |
| Cameroon CM | 04-08-2014 | 0 % | Tariff preference 142 | |
1035 | SADC EPA 1035 | 10-10-2016 | 0 % | Tariff preference 142 |
1034 | Eastern and Southern Africa States 1034 | 14-05-2012 | 0 % | Tariff preference 142 |
| Ghana GH | 15-12-2016 – 31-12-2026 | 0 % | Tariff preference 142 | |
| Solomon Islands SB | 17-05-2020 | 0 % | Tariff preference 142 | |
| Belarus BY | 20-07-2025 | 50 % | Additional duties 695 | |
| Russian Federation RU | 20-07-2025 | 50 % | Additional duties 695 | |
1011 | ERGA OMNES 1011 | 20-07-2025 | 50 % with Y155, otherwise 0 % | Additional duties 695 |
| Papua New Guinea PG | 20-12-2009 | 0 % | Tariff preference 142 | |
| Fiji FJ | 28-07-2014 | 0 % | Tariff preference 142 | |
1033 | CARIFORUM 1033 | 29-12-2008 | 0 % | Tariff preference 142 |
| Samoa WS | 31-12-2018 | 0 % | Tariff preference 142 |
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
2038 | Countries submitted to import restrictions following the Chernobyl accident 2038 | 29-05-2026 | Document required banned without it | Entry into free circulation restriction - feed and food 722 |
| Greenland GL | 01-08-2024 | Document required banned without it | Veterinary control 410 | |
| Faroe Islands FO | 01-08-2024 | Document required banned without it | Veterinary control 410 | |
1008 | All third countries 1008 | 01-08-2024 | Document required banned without it | Veterinary control 410 |
| European Union EU | 14-11-2023 | Document required banned without it | Veterinary control 410 | |
1011 | ERGA OMNES 1011 | 01-01-2022 | Document required banned without it | Import control of organic products 750 |
| Ukraine UA | 24-06-2026 | Document required banned without it | Import control 762 | |
| Ukraine UA | 24-06-2026 | Document required banned without it | Import control 760 |
Explanation of trade restrictions
Erga Omnes means "for all".
Third countries are countries that are not part of the EU.
GSP means "Generalised System of Preferences".
GSP Plus means "Generalised System of Preferences Plus".
European Economic Area (EEA) means all EU member states and Iceland, Liechtenstein and Norway.
OCTs stands for "Overseas Countries and Territories". They are countries and territories that are not part of the EU. More information
CARIFORUM is a regional economic integration organisation comprising 15 Caribbean Community (CARICOM) countries and the Dominican Republic.
SADC EPA stands for "Southern African Development Community - Economic Partnership Agreement".
Duty means "customs duties".
Estimate the import cost for 180632
Rule of origin (EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands)): 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
Rule of origin (Pan-Euro-Mediterranean (PEM) Convention): 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
- Customs value €1,000.00
- Customs duty 8.3 % + EA MAX 18.7 % +ADSZ not included
- Additional duties 0 % to 50 %, depending on the producer or certificate not included
- Import VAT 19 % €190.00
- Total €1,190.00
Specific duties (per kg, per item) and rates that depend on the producer are not in the total.
May be lower under conditions:
- Non preferential tariff quota: 43 %
- Non preferential tariff quota: 38 %
Documents and checks for Switzerland
An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.
History
Duty rates and measures for this code over time (yearly snapshots).
Preferential rules of origin for 1806320000
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 1806320000
1806 CN Explanatory Notes: Chocolate and other food preparations containing cocoa
Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1806.
1806 32 10 CN Explanatory Notes: With added cereal, fruit or nuts
This subheading includes solid blocks, slabs and bars of chocolate containing cereal, fruit or nuts, whether or not in pieces, embedded throughout the chocolate.
Notes to chapter 18
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.
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
UK advance tariff rulings for 1806320000
Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.
- UK 1806321000 Valid Jun 11, 2024 to Jun 10, 2027 · Ruling 600010511 on GOV.UK
Product is a no added sugar chocolate bar with whole hazelnuts embedded within it. It is made from Sweetener - Lactitol (E966), Hazelnuts, Cocoa Butter, Whole Milk Powder ( DAIRY-MILK- Pasteurised), Cocoa Mass, Inulin, Emulsifier Sunflower Lecithin, Vanilla Extract, Aspartame, Acesulfame K. Packaged in a 100g wrapped bar.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa GIR 5b - has been used to identify the type of packaging as wrapped in a 100g bar. GIR 6 - has been used to classify the goods to subheading level 180632 Other, in blocks, slabs or bars; not filled 8 Digit Code 18063210 With added cereal, fruit or nuts Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs)to 1806 including Subheading 1806.31
- UK 1806321000 Valid Jun 14, 2024 to Jun 13, 2027 · Ruling 600010523 on GOV.UK
Product is a no added sugar chocolate bar, which has fruit and mixed nuts embedded within it. It is made from Sweetener - Lactitol (E966), Cocoa Butter, Whole Milk Powder (DAIRY-MILK- Pasteurised), Cocoa Mass, raisins, hazelnuts, Inulin, Emulsifier Sunflower Lecithin, Vanilla Extract, Aspartame, Acesulfame K. Packaged for retail sale in a 100g wrapped bar.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa. GIR 5b - Has been used to identify the type of packaging as a sealed wrapper. GIR 6 - Has been used to classify the goods to subheading level 180632 Other, in blocks, slabs or bars; not filled. 8 Digit Code 18063210: With added cereal, fruit or nuts. Also classified in accordance with: Chapter 18 note 2. The Harmonized System Explanatory Notes (HSENs) to heading 1806. The Harmonized System Explanatory Notes (HSENs) to subheading 1806.31.
- UK 1806321000 Valid Apr 23, 2025 to Apr 22, 2028 · Ruling 600012687 on GOV.UK
Product is a bar of no added sugar, swiss milk chocolate with hazelnuts. It is made from Sweetener: Maltitol, Cocoa Butter, Whole Milk Powder, Cocoa Mass, Milk fat, Emulsifier: Sunflower Lecithin E322, Vanilla Extract, Cocoa solids and Milk solids. Produced in Switzerland. Packaged in a 100g wrapped bar.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa GIR 5b - has been used to identify the type of packaging as wrapped in a 100g bar. GIR 6 - has been used to classify the goods to subheading level 180632 Other, in blocks, slabs or bars; not filled 8 Digit Code 18063210 With added cereal, fruit or nuts Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs) to 1806 including Subheading 1806.31
+ 5 more
- UK 1806329000 Valid Jan 17, 2024 to Jan 16, 2027 · Ruling 600009549 on GOV.UK
Milk chocolate with real orange oil. Ingredients included are: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, emulsifiers (soya lecithin’s, E476), orange oil, flavouring. It is presented as a shaped bar and weighs 35g.
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1806 - chocolate and other food preparations containing cocoa. GIR 6 has been used to classify the goods to subheading level 180632 - other in blocks, slabs or bars, not filled. 8 digit code 18063290 - other than with added cereal, fruit or nuts. Also classified in accordance with: Chapter 18 notes 1 & 2 Harmonized System Explanatory Notes (HSEN’s) to Chapter 18.06
- UK 1806329000 Valid Mar 13, 2024 to Mar 12, 2027 · Ruling 600009800 on GOV.UK
Product is a 90g milk chocolate bar that is flavoured with real orange oil and contains biscuit pieces embedded within the chocolate. It contains Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), wheat flour, milk fat, wheat malt flour, emulsifiers (soya lecithins, sunflower lecithins, E476), orange oil, raising agent (sodium hydrogen carbonate), flavourings, salt. It is not filled.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa. GIR 5b - has been used to identify the type of packaging as in a 90g bar. GIR 6 - has been used to classify the goods to subheading level 180632 Other, in blocks, slabs or bars; Not filled 8 Digit Code 18063290 Other than with added cereal, fruit or nuts Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs) to heading 1806 including subheading 1806.31
- UK 1806329000 Valid Jun 11, 2024 to Jun 10, 2027 · Ruling 600010512 on GOV.UK
Product is a bar of no added sugar swiss milk chocolate. It is made from Sweetener - Lactitol (E966), Cocoa Butter, Whole Milk Powder ( DAIRY-MILK- Pasteurised), Cocoa Mass, Inulin, Emulsifier Sunflower Lecithin, Vanilla Extract, Aspartame (E951) and Acesulfame K (E950). Packaged in a 100g wrapped bar.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa GIR 5b - has been used to identify the type of packaging as wrapped in a 100g bar. GIR 6 - has been used to classify the goods to subheading level 180632 Other, in blocks, slabs or bars; not filled 8 Digit Code 18063290 Other than with added cereal, fruit or nuts Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs)to 1806
- UK 1806329000 Valid Apr 22, 2025 to Apr 21, 2028 · Ruling 600012686 on GOV.UK
Product is a bar of no added sugar, smooth and silky swiss milk chocolate. It is made from Sweetener: Maltitol, Cocoa Butter, Whole Milk Powder, Cocoa Mass, Milk fat, Emulsifier: Sunflower Lecithin E322, Vanilla Extract, Cocoa solids and Milk solids. Produced in Switzerland. Packaged in a 100g wrapped bar.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 180632 Other, in blocks, slabs or bars; not filled 8 Digit Code 18063290 Other than with added cereal, fruit or nuts Also classified in accordance with: Chapter note 2 to chapter 18 The Harmonized System Explanatory Notes (HSENs)to 1806
- UK 1806329000 Valid Jun 24, 2025 to Jun 23, 2028 · Ruling 600013262 on GOV.UK
A bar of chocolate. Milk chocolate favoured with mint. The bar has been made with segments attached to each other and forms a solid bar under 2 kg. Ingredients include sugar, cocoa mass, cocoa butter, milk powder, vegetable fats, emulsifiers, and flavourings. The item has a polypropylene cold sealed wrapping.
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa. GIR 6 has been used to classify the goods to subheading level - 1806 32 Other, in blocks, slabs or bars; not filled. 8 digit code 1806 3290 - Other than with added cereal, fruit or nuts. Also classified in accordance with: Chapter notes to Chapter 18 notes 2 Harmonized System Explanatory Notes (HSEN’s) to Chapter 1806
Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.
Restrictions and flags for 180632
- 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 180632
- Open 09.0052 Origin: all countries (erga omnes)
Chocolate
Jul 1, 2026 – Jun 30, 2027
2,023,162 KilogramsBalance left (99.9%)Volume 2,026,000 - Open 09.0085 Origin: all countries (erga omnes)
Chocolate and other food preparations containing cocoa
Jan 1, 2026 – Dec 31, 2026
19,106 KilogramsBalance 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 KilogramsBalance left (0%)Volume 5,000,000 - Open 09.0764 Origin: Norway
Chocolate and other food preparations containing cocoa with the exception of cocoa powder containing added sugar or other sweetening matter
Jan 1, 2026 – Dec 31, 2026
2,836,694 KilogramsBalance left (51.6%)Volume 5,500,000 - Open 09.0799 Origin: Iceland
Sugar confectionery (including white chocolate)not containing cocoa. Chocolate and other food preparations containing cocoa Sweet biscuits, waffles and wafers excluding waffles and wafers with a water content exceeding 10% by weight
Jan 1, 2026 – Dec 31, 2026
499,860 KilogramsBalance left (100%)Volume 500,000 - Open 09.1932 Origin: Chile
Chocolate
Jan 1, 2026 – Dec 31, 2026
400,000 KilogramsBalance left (100%)Volume 400,000 - Open 09.8301 Origin: Canada
Sugar confectionery (including white chocolate), not containing cocoa Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, filled, weighing no more than 2 kilograms Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, not filled, weighing no more than 2 kilograms Chocolate and other food preparations containing cocoa other than those of subheading 1806 10 to 1806 32
Jan 1, 2026 – Dec 31, 2026
10,000,000 KilogramsBalance left (100%)Volume 10,000,000 - Critical 09.9014 Origin: United States
US - Cocoa powder and chocolates
Jul 1, 2026 – Jun 30, 2027
39,370,733 KilogramsBalance 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 180632
- Extra-EU imports
- €658M
- 60,833 t
- Extra-EU exports
- €1.9B
Top origin countries by import value
Switzerland €397.1M
United Kingdom €124.8M
Türkiye €44.7M
Ukraine €25.6M
Côte d’Ivoire €24.4M
CN8 codes below this code: 2. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
UK import duty for 180632
- 8%
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
Preferential rules of origin for subheading 180632 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Not filled", it is crucial to have the correct HS code or TARIC code. The HS code 1806320000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Not filled", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Not filled".
- Check if any additional licenses, permits, or certificates are required to import "Not filled" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Not filled" is 1806320000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Not filled".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 18 was selected for cocoa and cocoa preparations
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 06 refers to Chocolate and other food preparations containing cocoa.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 32 refers to Not filled.
HS Code tree structure
1800000000 80
Chapter COCOA AND COCOA PREPARATIONS
1806000000 80
Chocolate and other food preparations containing cocoa
1806100000 80
- Cocoa powder, containing added sugar or other sweetening matter
1806101500 80
- - Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806102000 80
- - Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806103000 80
- - Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806103010 80
- - - Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806103090 80
- - - Other
1806109000 80
- - Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806200000 80
- 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
1806201000 80
- - Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat
1806201020 80
- - - 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
1806201090 80
- - - Other
1806203000 80
- - Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat
1806203020 80
- - - 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
1806203090 80
- - - Other
1806205000 10
- - Other
1806205000 80
- - - Containing 18 % or more by weight of cocoa butter
1806205020 80
- - - - 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
1806205090 80
- - - - Other
1806207000 80
- - - Chocolate milk crumb
1806207020 80
- - - - 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
1806207090 80
- - - - Other
1806208000 80
- - - Chocolate flavour coating
1806208012 10
- - - - Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
1806208012 80
- - - - - 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
1806208019 80
- - - - - Other
1806208092 10
- - - - Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)
1806208092 80
- - - - - Containing 70% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages
1806208099 80
- - - - - Other
1806209500 80
- - - Other
1806209512 10
- - - - Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
1806209512 80
- - - - - 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
1806209513 80
- - - - - Tahini
1806209519 80
- - - - - Other
1806209592 10
- - - - Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)
1806209592 80
- - - - - Containing 70% or more by net weight of added cane or beet sugar of subheadings 1701 91 to 1701 99, for the preparation of chocolate beverages
1806209593 80
- - - - - Tahini
1806209599 80
- - - - - Other
1806310000 10
- Other, in blocks, slabs or bars
1806310000 80
- - Filled
1806320000 80
- - Not filled
1806321000 80
- - - With added cereal, fruit or nuts
1806329000 80
- - - Other
1806900000 80
- Other
1806901100 10
- - Chocolate and chocolate products
1806901100 20
- - - Chocolates (including pralines), whether or not filled
1806901100 80
- - - - Containing alcohol
1806901900 80
- - - - Other
1806903100 10
- - - Other
1806903100 80
- - - - Filled
1806903900 80
- - - - Not filled
1806905000 80
- - Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa
1806905010 80
- - - Halva
1806905090 80
- - - Other
1806906000 80
- - Spreads containing cocoa
1806906011 10
- - - In immediate packings of a net content not exceeding 1 kg
1806906011 80
- - - - Tahini
1806906019 80
- - - - Other
1806906091 10
- - - Other
1806906091 80
- - - - Tahini
1806906099 80
- - - - Other
1806907000 80
- - Preparations containing cocoa for making beverages
1806907010 80
- - - In immediate packings of a net content not exceeding 1 kg
1806907090 80
- - - Other
1806909000 80
- - Other
1806909011 10
- - - In immediate packings of a net content not exceeding 1 kg
1806909011 80
- - - - Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
1806909019 80
- - - - Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)
1806909091 10
- - - Other
1806909091 80
- - - - Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose)
1806909099 80
- - - - Containing 70 % or more by weight of sucrose (including invert sugar expressed as sucrose)