Other

CN code 18 06 90 covers other food preparations containing cocoa not classified under other subheadings of heading 18 06. This category encompasses a wide range of products such as loose chocolates, irregularly shaped chocolate products, chocolate spreads, chocolate creams, and other cocoa-containing food preparations that do not fit the definitions of chocolate in blocks, tablets, or bars whether filled or unfilled. Import of these products into the EU in 2026 is subject to EUDR regulations due to their cocoa content. Classification under this code requires excluding the product from other subheadings of 18 06, meaning it does not meet the criteria for blocks over 2 kg or tablets and bars up to 2 kg. This is a residual heading covering diverse chocolate products, making correct classification dependent on thorough analysis of the product characteristics.

Products classified under CN code 18 06 90 are subject to full food safety requirements applicable in the EU. Due to the diversity of products in this category, controls may be particularly complex. Testing covers cadmium content, mycotoxins, pesticide residues, and microbiological contaminants. Products containing additional ingredients such as nuts, milk, fruits, or other allergens must be appropriately labeled in accordance with Regulation (EU) No 1169/2011. Nutritional information is mandatory for consumer products. Border controls may include verification of product composition to confirm correct tariff classification. Chocolate spreads are subject to additional labeling and ingredient requirements. Importers must ensure that all added ingredients are permitted for use in food on the EU market in accordance with applicable food additive regulations. EUDR compliance documentation must cover the cocoa component of all products.

Classification of products under CN code 18 06 90 requires careful analysis since this is a residual heading covering products not falling under other subheadings. Key distinguishing criteria include product form, unit weight, presence of filling, and percentage cocoa content. For customs clearance, detailed documentation describing the product nature, composition, physical form, and intended use must be presented. The commercial invoice, technical specification, certificate of origin, and EUDR statement constitute the basic document set. The customs value includes the product price under delivery terms to the EU border. Customs authorities may take product samples for laboratory analysis to confirm correct classification. In cases of disputed classification, importers may apply for Binding Tariff Information, which provides legal certainty regarding product classification throughout the entire EU.

Other chocolate preparations under CN 1806 90 cover chocolate spreads, chocolate coatings, figurines and cocoa-based products not separately classified. Compound duties apply. Classification requires composition analysis - products with insufficient cocoa content may fall under CN 2106. EUDR requirements apply.