18031000
COCOA AND COCOA PREPARATIONS›Cocoa paste, whether or not defatted
Not defatted
Standard EU duty
9.6%
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
10 docs
C644Y9297P237P24N954U045+4
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 9.6% | - | R2204/99 |
Additional duties / sanctions
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%GB 0%GE 0%GH 0%GSP 6.1%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LI 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 1.2%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Import control of organic productsERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Import control of organic products
ERGA OMNES (excl. CH, IS, LI, NO)R2306/21
Documents / references
C644Y929
Conditions
- B001Presentation of a certificate/licence/document: C644- Import/export allowed after control
- B002Presentation of a certificate/licence/document: Y929- Import/export allowed after control
- B003Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared.These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V011Dietary foods for special medical purposes referred to in the Actof 25 August 2006 on food safety and nutrition
5%V999Other
23%Excise duty
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyząParent code
1803Cocoa paste, whether or not defattedCodes in the same group
4
Binding Tariff Information
BTI classification examples
DEgold907/24-1
Cocoa paste discs, 55% fat
masa kakaowa (pasta kakaowa)GRI 1GRI 6
DEgold529/24-1
Ceremonial cocoa paste medallion
masa kakaowaGRI 1GRI 6
DEgold908/24-1
100% cocoa mass tablets
masa kakaowa (kakaokerne)GRI 1GRI 6
SEgold25-15968
Cocoa paste in solid form for beverage preparation
kakao naturalny nieodtłuszczonyGRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Cocoa paste on the EU market
CN code 18 03 10 covers cocoa paste, not defatted or partly defatted. This is a semi-finished product created by grinding cocoa beans after their processing and possible partial defatting. Cocoa paste is a key raw material for the chocolate and confectionery industry, used in the production of chocolate, chocolate coatings, and many other products. Import of cocoa paste into the European Union is subject to EUDR regulations, as it is a product directly derived from cocoa beans. Importers must demonstrate full traceability from plantation to final product. Cocoa paste is imported mainly from tropical countries where primary cocoa bean processing facilities are located. In 2026, the cocoa paste market is subject to significant price fluctuations affecting import strategies of European chocolate manufacturers. Correct tariff classification requires determining the degree of defatting of the paste.
Food safety requirements
Cocoa paste as a food product is subject to full food safety requirements under Regulation (EC) No 178/2002 and implementing provisions. Particular importance attaches to cadmium content limits, which have been tightened by the EU in recent years. Cocoa paste is also subject to controls for the presence of mycotoxins, especially ochratoxin A, and residues of pesticides used on cocoa plantations. Importers must ensure that the product meets hygiene standards for food processing, including HACCP requirements at the production facility. Labeling of cocoa paste must comply with Regulation (EU) No 1169/2011, containing full information on composition, nutritional value, and manufacturer data. For cocoa paste intended for further industrial processing, labeling requirements may be simplified, though commercial documentation must contain all necessary information. Border controls may include sampling and laboratory analysis.
Classification and customs settlement
Classification of cocoa paste under CN code 18 03 10 requires determining whether the product is non-defatted or partly defatted. Fully defatted paste is classified under a separate subcode. For customs clearance, complete documentation must be presented, including a commercial invoice with detailed product description, technical specification indicating fat content, transport document, and certificate of origin. The EUDR statement must be submitted and approved before placing goods on the EU market. The customs value of cocoa paste includes the purchase price, international transport costs, and insurance to the EU customs border. Importers may use preferential duty rates based on EU trade agreements with cocoa-producing countries. This requires possession of appropriate proof of origin such as an EUR.1 certificate or invoice declaration of origin. Correct customs settlement also requires consideration of any additional charges.
Defatted cocoa paste CN 1803 10 - EU import
Defatted cocoa paste under CN 1803 10 carries a conventional duty of 6.1%. EUDR due diligence requirements apply. Cocoa paste is an intermediate product in chocolate and cocoa powder production. Quality testing and phytosanitary controls are required. Import VAT applies at the national rate.
Frequently asked questions
What is the difference between defatted and non-defatted cocoa paste in customs classification?
Within CN code 18 03, cocoa paste is classified according to the degree of defatting. Code 18 03 10 covers non-defatted or partly defatted paste, while fully defatted paste has a separate subcode. The distinction is based on the cocoa butter content in the product, which should be documented in the technical specification.
What documents are required for cocoa paste imports?
For cocoa paste imports, the following are required: commercial invoice, transport document, certificate of origin, technical product specification indicating fat content, EUDR statement, and any phytosanitary certificates. When using customs preferences, proof of origin such as an EUR.1 certificate is also necessary.
Is cocoa paste subject to cadmium controls at the EU border?
Yes, cocoa paste is subject to cadmium content controls in accordance with EU limits for cocoa products. The EU has established maximum permissible cadmium levels across different categories of cocoa products. Controls are carried out by border sanitary inspectorates, and exceeding limits results in consignment detention and may lead to its destruction.
What is the EU duty on defatted cocoa paste CN 1803 10?
The conventional duty on defatted cocoa paste CN 1803 10 is 6.1%. EUDR requirements apply. Cocoa paste is used as an intermediate product in chocolate manufacturing and cocoa powder production.
Useful tools & resources
Customs calculators
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