Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

CN code 18 06 20 covers chocolate and other food preparations containing cocoa in blocks, slabs, or bars weighing more than 2 kg, or in liquid, paste, powder, or granular form. This tariff code primarily concerns chocolate intended for further industrial processing rather than direct retail sale. Import of such chocolate into the EU in 2026 is subject to EUDR regulations requiring full traceability of the cocoa component in the product. Chocolate blocks are imported by confectionery, bakery, and dairy manufacturers as raw material for producing finished goods. The commercial value of this market segment is substantial, with prices depending on cocoa quality, cocoa butter content, and current commodity exchange quotations. Correct classification requires determining the unit weight of the product, as blocks below 2 kg are classified under different subheadings.

Chocolate in blocks imported into the EU is subject to full food safety requirements, including cadmium content controls under European Commission regulations. Cadmium limits vary depending on the type of chocolate and cocoa dry matter content. Controls also include testing for mycotoxins, pesticide residues, polycyclic aromatic hydrocarbons, and microbiological contaminants. Labeling of chocolate blocks must comply with Regulation (EU) No 1169/2011 and Chocolate Directive 2000/36/EC, which sets requirements for the composition and naming of chocolate products. Import is subject to EUDR regulations requiring importers to exercise due diligence regarding cocoa supply chain traceability. Documentation must confirm that the cocoa component does not originate from deforested areas. Production facilities exporting chocolate to the EU must meet hygiene standards consistent with the HACCP system.

Correct classification of chocolate in blocks under CN code 18 06 20 requires meeting the condition of weight exceeding 2 kg per unit. Products weighing up to 2 kg are classified under subheadings 18 06 31, 18 06 32, or 18 06 90, depending on their characteristics. Customs clearance requires a commercial invoice with an accurate product description including unit weight, cocoa content, ingredient specification, and intended use information. A certificate of origin is essential for determining the duty rate. The customs value includes the product price under delivery terms to the EU border. Importers should pay attention to correctly determining the chocolate ingredients, as the presence of certain additives may affect classification. Chocolate containing filling or additional ingredients may require different classification. EUDR documentation must be complete and available before submitting the customs declaration.

Chocolate in blocks, slabs or bars over 2 kg under CN 1806 20 carries compound duties. This is industrial chocolate for further processing. Products must comply with EU Directive 2000/36/EC on cocoa and chocolate, setting minimum cocoa content requirements. EUDR due diligence applies. Import VAT is at the national rate.