HS 180310 Not defatted
Quick Answer: Cocoa beans, not defatted, imported under HS 180310 enter the UK at 8.00%, the EU at 9.60%, and the US at a rate of Free or 6.6¢/kg, depending on the specific tariff provision. This classification specifically covers raw, unprocessed cocoa beans that have not undergone any process to remove their fat content. Importers should be aware that the US duty rate can vary, requiring careful verification of the applicable sub-heading. Exporters should ensure accurate declaration of the product's state to avoid classification disputes. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1803100000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1803100000 | 9.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1803100000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 180310 cover?
This subheading covers cocoa shells, husks, and skins that have not been defatted. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes cocoa powder, whether or not containing added sugar or other sweetening matter, which falls under HS 1805. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the outer layers of the cocoa bean after shelling, provided they retain their natural fat content and are not processed into powder.
What falls outside HS 180310?
The following products are excluded from HS 180310: fully defatted cocoa shells, husks, and skins, which are classified under HS 180320. Also excluded are cocoa powder (HS 1805), chocolate and other food preparations containing cocoa (Chapter 18, other headings), and cocoa beans themselves (HS 1801). For instance, cocoa nibs, which are broken pieces of roasted cocoa beans, are classified under HS 180320 if defatted, or potentially under HS 1801 if considered whole beans.
What are common classification mistakes for HS 180310?
A common error is misclassifying partially defatted cocoa shells as "not defatted" or vice versa. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also mistakenly classify cocoa shells intended for other uses, such as animal feed or fertilizer, under this heading when specific end-use provisions might apply elsewhere in the tariff schedule, though generally, the primary nature of the product dictates classification.
How should importers classify products under HS 180310?
The correct procedure for classifying products under HS 180310 involves a thorough examination of the product's processing. Importers must verify that the cocoa shells, husks, or skins have not undergone a process that removes a significant portion of their natural fat content. Reviewing product specifications, manufacturing processes, and consulting official tariff databases like the USITC HTS or EU TARIC are crucial steps to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 180310?
A shipment of 1,000 kilograms of not defatted cocoa shells declared at a customs value of $2,000 USD would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $2,000 USD = $100.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS 180310.
Which trade agreements reduce duties for HS 180310?
Several free trade agreements may reduce the applicable duty rate for HS 180310. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada and Mexico may enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) offers preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin is typically required, depending on the origin country and the importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 180310 (Cocoa beans, not roasted or otherwise prepared, not defatted)?
The Most Favored Nation (MFN) duty rate for HS code 180310 is typically 6.6¢/kg. However, preferential duty rates may apply under various trade agreements. For example, under the Generalized System of Preferences (GSP), eligible developing countries may receive duty-free entry. It is crucial to consult the latest tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, for the most accurate and up-to-date rates applicable to your specific origin country.
How is the duty calculated for HS code 180310 if the rate is 6.6¢/kg?
The duty calculation for HS code 180310, when subject to a specific duty rate like 6.6¢/kg, is based on the net weight of the imported cocoa beans. For instance, if an importer brings in 10,000 kilograms of cocoa beans classified under 180310, the duty would be calculated as: 10,000 kg * $0.066/kg = $660.00. This specific duty is applied per kilogram, regardless of the value of the goods, unless an ad valorem component is also present or a higher rate applies due to specific trade conditions.
What are the key classification criteria for HS code 180310?
HS code 180310 specifically covers cocoa beans that are in their raw, natural state. The key criteria are that the beans must not be roasted or otherwise prepared (e.g., ground, fermented beyond natural processing, or shelled). Crucially, they must also be 'not defatted,' meaning the natural cocoa butter content has not been removed. If cocoa beans have undergone significant processing, such as roasting or defatting, they would be classified under different HS codes (e.g., 180320 for 'other' defatted cocoa beans).
What documentation is typically required for importing goods under HS code 180310?
Standard import documentation for HS code 180310 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates. Importers should also be prepared to provide product specifications or laboratory analysis if requested by customs authorities to verify the classification and ensure compliance with any phytosanitary or food safety regulations. Consulting with a customs broker is recommended to ensure all necessary documents are prepared accurately.
Which common trade agreements might offer preferential duty rates for HS code 180310?
Several trade agreements can impact the duty rates for HS code 18010. For imports into the United States, the African Growth and Opportunity Act (AGOA) and the Caribbean Basin Economic Recovery Act (CBERA) may offer duty-free access for eligible goods from qualifying countries. For imports into the European Union, the EU's network of Economic Partnership Agreements (EPAs) and other preferential trade agreements with various countries can provide reduced or zero duty rates. Always verify the specific origin of the cocoa beans against the provisions of the relevant trade agreement and the importing country's tariff schedule.