HS 180610 Cocoa powder, containing added sugar or other sweetening matter

Quick Answer: Cocoa powder containing added sugar or other sweetening matter imported under HS 180610 enters the UK at 8.00% (plus a specific weight-based duty), the EU at 8.00% (plus a specific weight-based duty), and the US at 33.6¢/kg (with preferential rates for certain countries). This classification covers sweetened cocoa powders, commonly used in beverages and confectionery. Importers should note the complex duty structures in the UK and EU, which combine ad valorem (percentage of value) and specific duties. US duties can also vary significantly based on origin. CustomTariffs aggregates this information to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1806100000 — — —
1806101500 8.00 % — —
1806102000 8.00 % + 21.00 GBP / 100 kg — —
1806103000 8.00 % + 26.00 GBP / 100 kg — —
1806103010 8.00 % + 26.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1806100000 — — —
1806102000 8.00 % + 25.20 EUR / 100 kg — —
1806101500 8.00 % — —
1806103000 8.00 % + 31.40 EUR / 100 kg — —
1806103010 8.00 % + 31.40 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1806102800 33.6¢/kg Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01 (1 programs) ["kg"]
1806105500 33.6¢/kg Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01 (1 programs) ["kg"]
1806101500 21.7¢/kg Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01 (1 programs) ["kg"]
1806103800 33.6¢/kg Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01 (1 programs) ["kg"]
1806107500 33.6¢/kg Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01 (1 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 1806.10?

Imports of Cocoa powder, containing added sugar or other sweetening matter 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 15 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 to Classify This HS Code?

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What products does HS 180610 cover?

This subheading covers cocoa powder that has been prepared with added sugar or other sweetening matter. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes products where the sweetening agent is incorporated into the cocoa powder itself, altering its composition. For example, sweetened cocoa mixes intended for beverage preparation or baking, as defined by the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, fall under this classification, provided they meet the criteria of containing added sugar or other sweetening substances.

What falls outside HS 180610?

The following products are excluded from HS 180610: unsweetened cocoa powder (classified under HS 180500), chocolate in blocks or bars (HS 180631, 180632, 180690), and confectionery products where cocoa is a minor component or where sugar is the primary ingredient (typically classified under HS 1704 or 180690). Products that are merely flavored with cocoa but do not contain cocoa powder, or those where sugar is added separately during preparation by the end-user, are also not classified here.

What are common classification mistakes for HS 180610?

A common error is misclassifying products based on their intended use rather than their composition. For instance, a sweetened cocoa powder intended for baking might be mistakenly classified as a general food preparation. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must ensure the product's composition, specifically the presence of added sugar or sweetening matter in the cocoa powder itself, dictates its classification under 180610, not its final application.

How should importers classify products under HS 180610?

The correct procedure for classifying products under HS 180610 involves a thorough review of the product's ingredients and composition. Importers and customs brokers must consult the ingredient list to confirm the presence of added sugar or other sweetening matter in the cocoa powder. Cross-referencing with official tariff schedules, such as the USITC HTS or the UK Trade Tariff, and understanding the specific definitions provided within Chapter 18 of the HS is crucial for accurate classification and to avoid potential penalties.

How is the duty calculated for products under HS 180610?

A 500 kg shipment of "Premium Sweetened Cocoa Powder" declared at a customs value of $2,500 USD would attract a US duty of $375.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($2,500 USD × 0.15 = $375.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1806.10.00.

Which trade agreements reduce duties for HS 180610?

Several free trade agreements may reduce the applicable duty rate for HS 180610. For example, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada or Mexico may enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) can offer preferential rates for originating goods from member countries like Australia or Japan. To claim these preferences, importers typically require a self-certified origin statement or a specific origin declaration as stipulated by the respective trade agreement and jurisdiction.

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Which HS Codes Are Related?

HS 180620 HS 180631 HS 210610 HS 710610 HS 040410 HS 220210

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 180610 (Cocoa powder, containing added sugar or other sweetening matter) in major markets like the US, EU, and UK?

Import duty rates for HS code 180610 vary significantly by country. For example, in the United States, the Most Favored Nation (MFN) rate is 33.6¢/kg, with preferential rates available under certain trade agreements (e.g., Free for BH, CL, JO, KR, OM, SG, with specific subheadings for other countries like CO, MA, PA, PE). In the European Union, the TARIC system often shows a rate of 8.00% ad valorem, potentially with an additional specific duty component (e.g., 8.00% + 25.20 EUR/100 kg or 8.00% + 31.40 EUR/100 kg, depending on the specific origin and product composition). The UK Trade Tariff also lists rates that can include an ad valorem component and a specific duty (e.g., 8.00% + 21.00 GBP/100 kg or 8.00% + 26.00 GBP/100 kg). Importers must consult the specific tariff schedule of the destination country for the definitive rate applicable to their shipment, considering origin and any applicable trade agreements.

How is the duty calculated for HS code 180610 when it involves both ad valorem and specific duty components?

When a duty rate combines an ad valorem (percentage of value) and a specific duty (per unit of quantity), both are calculated separately and then summed to determine the total duty. For instance, if a shipment of 1,000 kg of cocoa powder (HS 180610) has a declared value of $5,000 USD and the applicable duty rate is 8.00% + 25.20 EUR/100 kg (hypothetical EU rate):

  1. Ad Valorem Duty: 8.00% of $5,000 USD = $400 USD.
  2. Specific Duty: (1,000 kg / 100 kg) * 25.20 EUR = 10 * 25.20 EUR = 252 EUR.
  3. Total Duty: $400 USD + 252 EUR. The EUR amount would need to be converted to USD using the customs valuation currency conversion rate on the date of import. Importers and brokers must be precise with the unit of measure (kg, 100 kg, etc.) and the currency conversion.
What are the key classification criteria to ensure correct HS code 180610 usage for cocoa powder with added sugar?

The primary criterion for HS code 180610 is that the product must be cocoa powder that contains added sugar or other sweetening matter. This distinguishes it from unsweetened cocoa powder (HS 180500) or chocolate in blocks or bars (HS 1806.31 or 1806.32). The percentage of cocoa solids, sugar content, and the physical form (powder vs. solid) are crucial. If the product is a mixture where cocoa powder is a significant component but sugar is the predominant ingredient by weight, it might be classified elsewhere. Importers should refer to the Explanatory Notes of the Harmonized System and national tariff rulings for detailed guidance on composition thresholds and distinguishing features.

What documentation is typically required for importing goods under HS code 180610?

Standard import documentation for HS code 180610 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the country of destination and origin, a certificate of origin may be required to claim preferential duty rates under trade agreements. Food safety certifications, such as health certificates or certificates of analysis, might also be necessary to comply with import regulations for food products. Importers should verify specific requirements with the customs authority of the importing country.

How do trade agreements like USMCA, EU Free Trade Agreements, or UK FTAs impact duties for HS code 180610?

Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For example, under the USMCA, cocoa powder with added sugar originating from Canada or Mexico might benefit from preferential duty rates, potentially even duty-free entry, provided it meets the agreement's rules of origin. Similarly, the EU and UK have numerous Free Trade Agreements (FTAs) that offer reduced or zero duties on goods, including cocoa powder, originating from partner countries. To claim these benefits, importers must possess a valid Certificate of Origin or other proof of origin as stipulated by the specific trade agreement and ensure the goods meet all relevant rules of origin criteria. Consulting the specific text of the applicable trade agreement and the destination country's tariff schedule is essential.