Chocolate and other food preparations containing cocoa

Heading 1806 covers chocolate and food preparations containing cocoa. Cocoa and cocoa preparations are among the most important tropical commodities imported into the EU, forming the basis of the chocolate and confectionery industry. Import of these products into the EU is subject to a duty rate of approximately 8-15%. A phytosanitary certificate is required for cocoa beans. Products must meet EU food safety standards, including limits for cadmium, lead, mycotoxins and pesticides. The EU has introduced Regulation (EU) 2023/1115 on deforestation-free products. Heading 1806 is part of Chapter 18 (fats, processed food, beverages and tobacco) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 1806 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 1806 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Cocoa and cocoa preparations are among the most important tropical commodities imported into the EU, forming the basis of the chocolate and confectionery industry. Import of these products into the EU is subject to a duty rate of approximately 8-15%. A phytosanitary certificate is required for cocoa beans. Cocoa is subject to the EU deforestation-free products regulation (EUDR 2023/1115). Cocoa products must meet EU limits for cadmium, lead and ochratoxin A. Check whether the exporting country benefits from tariff preferences (GSP, EBA). Chocolate and cocoa preparations must be labelled in accordance with Directive 2000/36/EC. When importing goods under heading 1806 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 1806 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 1806 covers chocolate and cocoa preparations. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: biała czekolada - 1704. The boundary with neighbouring headings (1704/1805) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.