18 COCOA AND COCOA PREPARATIONS
COCOA AND COCOA PREPARATIONS
Duty rate for goods from outside the EU
No duty rate is set for this code.
Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.
Import VAT, standard rate
- Netherlands: 21%
- Germany: 19%
- France: 20%
- Belgium: 21%
Standard rate. A reduced rate can apply to some goods.
Codes below this level
- 1801 00 00 Cocoa beans, whole or broken, raw or roasted
- 1802 00 00 Cocoa shells, husks, skins and other cocoa waste
- 1803 Cocoa paste, whether or not defatted:
- 1804 00 00 Cocoa butter, fat and oil
- 1805 00 00 Cocoa powder, not containing added sugar or other sweetening matter
- 1806 Chocolate and other food preparations containing cocoa:
Notes of the nomenclature
Section IV: Note
1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
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.
Chapter 18: Additional notes
1. When imported in the form of an assortment, goods of subheadings 180620, 180631, 180632 and 180690 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 18069011 and 18069019 do not cover chocolates made entirely of one type of chocolate.
Indicative only. The binding ruling comes from customs.
Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).
European Commission data, reused under Commission Decision 2011/833/EU.
Two questions about your own operation
How many of your articles sit in a pick location they empty less than once a month?
Part one: Laying out a warehouse does not start with the racking
After your last integration, how many systems hold a stock quantity for the same item? Name them.