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18063100
COCOA AND COCOA PREPARATIONS›Chocolate and other food preparations containing cocoa

Filled

Standard EU duty
8.3% + EA( 1 ) MAX 18.7% +ADSZ( 1 )
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
35 docs
C644Y9297P027P457P017P55+29
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty8.3% + EA( 1 ) MAX 18.7% +ADSZ( 1 )-R2204/99
TRCustoms Union Duty0% + EA( 1 ) MAX 18.7% +ADSZ( 1 )-D0142/96
Additional duties / sanctions
Applies toTypeRateConditionsRegulation
ERGA OMNES (excl. RU, BY)Additional dutiesSee notes2 condition(s)R1227/25
BYAdditional duties50%-R1227/25
RUAdditional duties50%-R1227/25
Preferences
AD 0%AL 0%ALLTC 43%ALLTC 38%BA 0%CA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0% + EAR( 2 ) MAX 9.3% +ADSZR( 2 )CL 0%CM 0%CO 0%DZ 0% + EA( 1 ) MAX 18.7% +ADSZ( 1 )EBA 0%EC 0%EEA 0% + EAR( 1 ) MAX 18.7% +ADSZR( 1 )EEA_ IS 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0% + EA( 1 ) MAX 18.7% +ADSZ( 1 )GB 0%GE 0%GH 0%GSP 4.8% + EA( 1 ) MAX 18.7% +ADSZ( 1 )GSP+ 0% + EA( 1 ) MAX 18.7% +ADSZ( 1 )IL 0%IS 0% + EAR( 2 ) MAX 18.7% +ADSZR( 2 )JO 0%JP 0%KE 0%KR 0%LB 0%LI 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%NO 0% + EAR( 1 ) MAX 18.7% +ADSZR( 1 )NO 35.15 EUR / 100 kgNZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SY 0% + EA( 1 ) MAX 18.7% +ADSZ( 1 )TN 0% + EA( 1 ) MAX 18.7% +ADSZ( 1 )TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 4.8% + EA( 1 ) MAX 18.7% +ADSZ( 1 )
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.
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.
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)
CD379Products originating in Iceland in accordance with the provisions of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall be subject to the customs duties set out in point 4a of Annex I to Table I of Protocol 3 to the EEA Agreement.(Decision of the EEA Joint Committee No 115/2017 of 13 June 2017 amending Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement).
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
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)
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)
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.
5

Binding Tariff Information

BTI classification examples

PLgold5-001466

Milk chocolate bar with toffee and rice crispies

mleczna czekoladaGRI 1GRI 6
CZgold00-04/01

Vanilla protein bar coated in milk chocolate

czekolada mlecznaGRI 1GRI 6
CZgold00-04/01

Banana-flavored protein bar coated in milk chocolate

czekolada mlecznaGRI 1GRI 6
CZgold00-04/01

Protein bar with milk chocolate coating

produkty kakaowe (masło kakaowe, proszek kakaowy)GRI 1GRI 6
IEgold25-BTI88

High protein chocolate bar with cocoa

kakao/czekoladaGRI 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.

Filled chocolate in the customs tariff

CN code 18 06 31 covers chocolate and other food preparations containing cocoa in tablets, bars, or sticks weighing not more than 2 kg, filled. This category encompasses a wide range of chocolate products with various types of fillings, such as cream, fruit, nut, caramel, or alcohol fillings. Import of filled chocolate into the EU in 2026 is subject to EUDR regulations due to the cocoa component. These products are popular consumer goods, imported both in large commercial shipments and in smaller quantities by specialized distributors. Correct classification under this code requires simultaneously meeting two conditions: unit weight does not exceed 2 kg, and the product is filled. Unfilled chocolate is classified under a separate CN code 18 06 32. The distinction between filled and unfilled chocolate has significance for correct duty assessment.

Food safety and labeling requirements

Filled chocolate imported into the EU is subject to full food safety and labeling requirements. Controls include testing for cadmium, mycotoxins, and pesticide residues in the cocoa component. Due to the complex product composition, controls may also include testing of the filling for allergens, colorings, preservatives, and other food additives. Labeling must fully comply with Regulation (EU) No 1169/2011, with particular attention to a complete ingredient list including allergen declarations. Fillings containing nuts, milk, eggs, gluten, or soy require clear identification of these allergens. Nutritional information is mandatory. Chocolate Directive 2000/36/EC sets additional requirements for naming chocolate products. Importers must ensure that labeling is available in the language of the destination country and meets all local regulatory requirements.

Customs procedures and documentation

Customs clearance of filled chocolate under CN code 18 06 31 requires complete commercial documentation. The invoice must contain an accurate product description including filling type, unit weight, and cocoa content. The technical specification should define the filling composition and chocolate quality parameters. A certificate of origin is essential for determining the duty rate. The EUDR statement must confirm the legality of the cocoa component supply chain. The customs value of filled chocolate includes the product price plus transport and insurance costs to the EU border. Customs authorities may conduct physical inspections to confirm that the product is genuinely filled and correctly classified. When importing from countries with trade preferences, appropriate proof of origin must be presented. Filled chocolate as a consumer product may be subject to additional controls during market placement.

Filled chocolate CN 1806 31 - EU import requirements

Filled chocolate under CN 1806 31 carries compound duties with ad valorem and specific components. This covers pralines, filled chocolate bars and tablets up to 2 kg. Products must comply with Directive 2000/36/EC on cocoa and chocolate, as well as allergen labelling requirements under Regulation (EU) No 1169/2011. EUDR applies.

Frequently asked questions

What does filled chocolate mean in customs classification?
In customs classification, filled chocolate is a chocolate product weighing up to 2 kg that contains an internal layer of another food material such as cream, fruit, nut, caramel, or alcohol. The key factor is the physical separation of filling from the chocolate shell. Homogeneous products without a distinct filling are classified as unfilled under CN code 18 06 32.
Which allergens must be declared on filled chocolate?
All allergens present in both the chocolate and the filling must be clearly marked on the label. The most common allergens include milk, nuts, soy, gluten, and eggs. Regulation (EU) No 1169/2011 requires allergens to be emphasized in the ingredient list. Importers are responsible for ensuring labeling compliance with destination country regulations.
Is filled chocolate subject to the EUDR?
Yes, filled chocolate as a cocoa-containing product is subject to the EUDR regulation. Importers must document the traceability of the cocoa component from plantation to finished product. The due diligence statement must be submitted through the EU information system. Non-compliance with EUDR requirements prevents placing goods on the EU market.
What allergen labelling is required for filled chocolate CN 1806 31?
Filled chocolate CN 1806 31 must list all allergens prominently under Regulation (EU) No 1169/2011, including nuts, milk, soy and gluten-containing cereals used in fillings. Cross-contamination warnings are recommended.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Filled" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "Filled" with all costs included.