18061000
COCOA AND COCOA PREPARATIONS›Chocolate and other food preparations containing cocoa
Cocoa powder, containing added sugar or other sweetening matter
Subcodes (4)
18061015Duty: 0-8%
Containing no sucrose or containing less than 5% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
18061020Duty: 0-8%
Containing 5% or more but less than 65% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
18061030Duty: 0-8%
Containing 65% or more but less than 80% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
18061090Duty: 0-8%
Containing 80% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
Sweetened cocoa powder in the customs tariff
CN code 18 06 10 covers cocoa powder containing added sugar or other sweetening matter. This product is widely used in the food industry for the production of chocolate beverages, desserts, cakes, and baked goods. It differs from unsweetened cocoa powder (CN 18 05 00) by the presence of added sweetener, which has significant implications for tariff classification and customs duty calculation. Import of sweetened cocoa powder into the EU in 2026 is subject to EUDR regulations as a cocoa-derived product. Importers must ensure full traceability of the cocoa supply chain used in powder production. Due to its sugar content, this product may be subject to additional sugar import regulations depending on the proportion of ingredients. Correct determination of sugar content is crucial for proper classification and duty assessment.
Food safety and labeling requirements
Sweetened cocoa powder is subject to all food safety requirements applicable in the EU. Controls include testing for cadmium, mycotoxins, and pesticide residues, analogous to other cocoa products. Additionally, as a product containing sugar, it may be subject to controls for contaminants specific to the sugar industry. Labeling must fully comply with Regulation (EU) No 1169/2011, with particular attention to ingredient declarations including the type and quantity of sugar or sweetener used. Nutritional information must include data on sugar content. Allergens must be clearly marked in accordance with regulations. Importers should ensure that labeling is available in the language of the destination country or has been appropriately adapted before placing on the market. All health and nutrition claims on packaging must comply with Regulation (EC) No 1924/2006 to ensure consumer protection.
Import procedures and classification
Classification of sweetened cocoa powder under CN code 18 06 10 requires confirmation of the presence of added sugar or sweetening matter. The technical product specification should clearly state the sugar content and type. For customs clearance, standard documents are required: commercial invoice, transport document, certificate of origin, and EUDR statement. The customs value includes the total product cost to the EU border. Customs authorities may conduct physical inspections and take samples for laboratory analysis to verify product composition and classification correctness. Particular attention is paid to distinguishing between cocoa powder with sugar and other cocoa preparations classified under subheadings 18 06 20 through 18 06 90. Importers using tariff preferences must present appropriate proof of origin. Correct customs settlement is important due to potential differences in duty rates between individual subheadings.
Sweetened cocoa powder CN 1806 10 - EU import
Sweetened cocoa powder under CN 1806 10 carries compound duties. Used for chocolate beverages, baking and desserts. Classification depends on cocoa and sugar content ratios. Labelling must comply with Regulation (EU) No 1169/2011. EUDR requirements apply. Import VAT is at the national rate.
Frequently asked questions
How to correctly classify sweetened cocoa powder?
Cocoa powder with added sugar or other sweetening matter is classified under CN code 18 06 10. The key requirement is documenting the presence and content of sugar in the technical product specification. Absence of sugar means classification under CN code 18 05 00. Customs authorities may take samples for laboratory analysis to verify the correctness of the declaration.
Is sweetened cocoa powder subject to EUDR?
Yes, sweetened cocoa powder as a cocoa-derived product is subject to the EUDR regulation. Importers must demonstrate full traceability of the cocoa component in the product, from plantation to final product. The due diligence statement must be submitted through the EU information system before placing goods on the market.
What labeling requirements apply to sweetened cocoa powder?
Labeling must comply with Regulation (EU) No 1169/2011 and include a complete ingredient list specifying the type of sugar, nutritional information with sugar content data, allergen marking, and manufacturer details. Nutritional and health claims must comply with Regulation (EC) No 1924/2006.
What cocoa content is required for classification under CN 1806 10?
CN 1806 10 requires sufficient cocoa content to be classified as a cocoa preparation rather than a food preparation under CN 2106. The ratio of cocoa to sugar determines the correct classification.
Useful tools & resources
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