HS 180320 Wholly or partly defatted
Quick Answer: Cocoa paste, wholly or partly defatted, imported under HS 180320 enters the UK at 8.00%, the EU at 9.60%, and the US at 0.2¢/kg (MFN). This classification specifically applies to cocoa paste that has had some or all of its cocoa butter removed, distinguishing it from fully fat cocoa paste (HS 180310). Importers should note the significant ad valorem duty differences between the UK and EU, and the specific per-kilogram duty in the US, which can vary based on preferential trade agreements. CustomTariffs aggregates this information, highlighting the importance of verifying specific rates and any applicable trade agreements for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1803200000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1803200000 | 9.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1803200000 | 0.2¢/kg | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 1803.20?
Imports of Wholly or partly defatted may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 180320 cover?
This subheading covers cocoa powder that has been wholly or partly defatted. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 1803, "defatted cocoa powder" refers to cocoa powder from which a significant portion of the cocoa butter has been removed. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes cocoa powder with a reduced fat content, typically below 20% by weight, resulting from processing to extract cocoa butter.
What falls outside HS 180320?
The following products are excluded from HS 180320: wholly or partly defatted cocoa powder that has been further processed to contain added sugar or other sweetening matter, which would be classified under HS 1806. Also excluded are cocoa powders that are not defatted, meaning they retain their natural fat content, which are classified under HS 180310. Whole or broken cocoa beans, even if roasted, are classified under HS 1801, and cocoa shells, husks, skins, or other cocoa waste are classified under HS 1802.
What are common classification mistakes for HS 180320?
A common error is misclassifying cocoa powder with added sugar or other sweetening agents under HS 180320. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product contains multiple components, GRI 3(b) or 3(c) may apply, but for sweetened cocoa powder, the specific heading 1806 for "Chocolate and other food preparations containing cocoa" takes precedence over the defatted cocoa powder classification. Importers must verify the complete composition of the product.
How should importers classify products under HS 180320?
The correct procedure for classifying products under HS 180320 involves a thorough examination of the product's composition and processing. Importers and customs brokers must first determine if the product is cocoa powder and if its fat content has been reduced. If the fat content is significantly lower than natural cocoa butter levels, it likely falls under this subheading. Crucially, they must then verify if any sugar or other sweetening agents have been added; if so, it should be classified under HS 1806. Consulting the WCO HS Explanatory Notes and national tariff schedules is essential.
How is the duty calculated for products under HS 180320?
A 100 kg shipment of defatted cocoa powder, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the customs value ($500 USD × 0.035 = $17.50), plus a specific duty of $0.175 per kilogram ($0.175/kg × 100 kg = $17.50), totaling $35.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1803.20.0000.
Which trade agreements reduce duties for HS 180320?
Several free trade agreements may reduce the applicable duty rate for HS 180320, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific agreement's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 180320 (wholly or partly defatted cocoa powder)?
Import duty rates for HS code 180320 can vary significantly based on the importing country and trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 6.4% ad valorem. However, preferential rates under agreements like USMCA (formerly NAFTA) may offer duty-free entry. The EU's TARIC system and the UK's Trade Tariff also list specific rates, which can include ad valorem duties (e.g., 8.00% or 9.60%) or specific duties (e.g., 0.2¢/kg). It is crucial to consult the specific tariff schedule of the destination country for the applicable rate.
How is the import duty for HS code 180320 calculated, and can you provide an example?
The duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit of weight). For instance, if a shipment of defatted cocoa powder with a customs value of $10,000 is subject to an 8.00% ad valorem duty, the duty would be $10,000 \times 0.08 = $800. If the duty were a specific rate of 0.2¢/kg and the shipment weighed 5,000 kg, the duty would be 5,000 kg \times 0.2¢/kg = 1,000¢, which is equivalent to $10.00. Often, duties are calculated using the higher of the ad valorem or specific rate, or a combination thereof.
What are the key classification criteria for HS code 180320, and what differentiates it from other cocoa powder codes?
HS code 180320 specifically covers cocoa powder that has been wholly or partly defatted. The primary classification criterion is the fat content. Cocoa powder is generally classified under heading 1805, but if it has undergone a process to reduce its natural cocoa butter content (which is typically around 50-55%), it falls into subheading 1803.20. 'Partly defatted' usually implies a fat content between 10% and 20%, while 'wholly defatted' has a fat content below 10%. Importers must ensure their product's fat content aligns with the definition for this code, often supported by laboratory analysis or manufacturer specifications.
Which common trade agreements provide preferential duty rates for HS code 180320, and what documentation is needed?
Several trade agreements offer preferential duty rates for HS code 180320. For example, the United States has agreements with countries like Australia (AU), Chile (CL), and South Korea (KR) that may provide reduced or free entry, as indicated by the 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' notation in some tariff schedules. To claim preferential treatment, importers typically need a valid Certificate of Origin or a declaration from the exporter, compliant with the specific rules of origin stipulated by the respective trade agreement. This documentation must be presented to customs authorities at the time of import.
Are there specific documentation requirements beyond a Certificate of Origin for importing goods under HS code 180320?
While a Certificate of Origin is crucial for claiming preferential duty rates, other documentation may be required for importing goods classified under HS code 180320. This can include a commercial invoice detailing the product description, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill for transport. Depending on the importing country's regulations, a Certificate of Analysis (CoA) from the manufacturer or an independent laboratory might be necessary to verify the fat content and confirm it meets the criteria for 'wholly or partly defatted' cocoa powder. Food safety and health certificates may also be required by agricultural or health authorities.