HS 180632 Not filled

Quick Answer: Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, not filled, imported under HS 180632 enter the UK at 8.00%, the EU at 8.30% plus potential additional charges, and the US with rates varying by weight and ad valorem percentage, such as 37.2¢/kg + 4.3%. This classification specifically applies to solid or semi-solid chocolate products that do not contain fillings. Importers should consult specific tariff schedules for precise duty calculations, as preferential trade agreements can significantly alter these rates. CustomTariffs aggregates this data to assist trade professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1806320000 — — —
1806321000 8.00 % — —
1806329000 8.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1806320000 8.30 % + EA MAX 18.70 % +ADSZ — —
1806321000 8.30 % + EA MAX 18.70 % +ADSZ — —
1806329000 8.30 % + EA MAX 18.70 % +ADSZ — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1806320600 37.2¢/kg + 4.3% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (1 programs) ["kg","kg cmsc"]
1806321600 37.2¢/kg + 4.3% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (1 programs) ["kg","kg cmsc"]
1806327000 37.2¢/kg + 6% Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (1 programs) ["kg","kg cmsc"]
1806320800 52.8¢/kg + 4.3% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (1 programs) ["kg","kg cmsc"]
1806321800 52.8¢/kg + 4.3% Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (1 programs) ["kg","kg cmsc"]

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 1806.32?

Imports of Not filled 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 16 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?

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What products does HS 180632 cover?

This subheading covers chocolate and other food preparations containing cocoa, specifically in blocks, slabs, or bars, that are not filled. According to the World Customs Organization's Harmonized System Nomenclature, this category includes solid chocolate products or those with inclusions like nuts or cereals, provided they do not contain a filling. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, focusing on the absence of any internal filling material within the chocolate confection.

What falls outside HS 180632?

The following products are excluded from HS 180632: filled chocolate bars, such as those with caramel, nougat, or fruit fillings, which are classified under HS 180631. Also excluded are chocolate confectionery in other forms, like powders, liquids, or small pieces not in blocks, slabs, or bars, and products where cocoa is not the predominant ingredient. For instance, biscuits or cakes with a chocolate coating are typically classified under their respective headings, not within heading 1806.

What are common classification mistakes for HS 180632?

A common error is misinterpreting the term "filled." If a chocolate bar contains inclusions that are mixed throughout the chocolate mass, such as chopped nuts or crisped rice, it is generally considered "not filled" and falls under 180632. However, if these inclusions form a distinct layer or core, creating a separate filling, it would be classified as "filled" under 180631. This distinction is crucial and often requires careful examination of the product's construction, adhering to General Interpretative Rule 1 of the Harmonized System.

How should importers classify products under HS 180632?

The correct procedure for classifying products under HS 180632 involves a detailed examination of the product's composition and form. Importers and customs brokers must verify that the product is presented in blocks, slabs, or bars and confirm the absence of any distinct filling. Reviewing product descriptions, ingredient lists, and potentially requesting product samples for physical inspection are essential steps. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is paramount for accurate classification.

How is the duty calculated for products under HS 180632?

A 100-gram bar of dark chocolate with almonds, declared at a customs value of $1.50 USD and classified under US HTS code 1806.32.0000, would attract a US duty of $0.15. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($1.50 × 10% = $0.15). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for this specific classification.

Which trade agreements reduce duties for HS 180632?

Several free trade agreements may reduce the applicable duty rate for HS 180632, 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, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin (Form CPTPP) is typically required, depending on the exporting country and the specific agreement.

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Which HS Codes Are Related?

HS 180690 HS 180310 HS 600632 HS 180631 HS 320619 HS 030619

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the primary import duty rates for HS code 1806.32, covering 'Other' chocolate and food preparations containing cocoa, not filled?

The Most Favored Nation (MFN) duty rate for HS 1806.32 is typically 8.00% ad valorem. However, rates can vary significantly based on trade agreements. For instance, under certain agreements, the rate might be Free for originating goods from countries like Bahrain (BH), Chile (CL), Colombia (CO), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). It's crucial to consult the specific tariff schedule for the importing country. For example, the United States tariff schedule may list rates such as 37.2¢/kg + 4.3% or 43.8¢/kg + 5% for certain origins, and specific provisions like 9822.04.25 (AU) or 9823.08.01-9823.08.38 (S+) for Australia and other special provisions. The EU TARIC and UK Trade Tariff will provide detailed rates applicable within those jurisdictions, which may include additional components like 'EA MAX' and 'ADSZ' (Additional Duty for Sugar and Sweeteners) that require careful calculation.

How is the duty calculated for HS code 1806.32 when a specific duty per kilogram is applied, along with an ad valorem rate?

When a duty rate combines a specific component (e.g., cents per kilogram) and an ad valorem component (a percentage of the value), the total duty is the sum of both. For example, if a shipment of 1,000 kg of chocolate bars (HS 1806.32) has a declared value of $5,000 USD, and the applicable duty rate is 43.8¢/kg + 5% ad valorem: Specific Duty: 1,000 kg * $0.438/kg = $438.00 USD Ad Valorem Duty: $5,000 USD * 5% = $250.00 USD Total Duty: $438.00 + $250.00 = $688.00 USD. Always ensure the currency conversion and the correct application of the specific duty rate (e.g., cents to dollars) are performed accurately.

What are the key classification criteria to ensure goods are correctly classified under HS code 1806.32 ('Other' chocolate and food preparations containing cocoa, not filled)?

HS code 1806.32 covers chocolate and other food preparations containing cocoa, in blocks, bars or slabs, in immediate packings of a content not exceeding 2 kg, not filled, and not elsewhere specified. Key classification criteria include:

  1. Cocoa Content: The product must contain cocoa or chocolate.
  2. Form: It must be in blocks, bars, or slabs.
  3. Packaging: The immediate packaging must not exceed 2 kg.
  4. Filling: The product must not be filled (e.g., with caramel, nuts, or nougat). Products that are filled would typically fall under other subheadings within 1806.
  5. Other Preparations: This category includes items like chocolate-coated biscuits or wafers if they primarily consist of chocolate and meet the other criteria. If the primary characteristic is something else (like a biscuit), it might be classified elsewhere. Consulting the Explanatory Notes to the Harmonized System (WCO) and national tariff schedules is essential for precise classification.
What documentation is typically required for importing goods classified under HS code 1806.32?

Standard import documentation for HS 1806.32 generally includes:

  1. Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, and total value.
  2. Packing List: Outlining the contents of each package.
  3. Bill of Lading or Air Waybill: As the contract of carriage.
  4. Certificate of Origin: Especially if claiming preferential duty rates under a trade agreement.
  5. Import Declaration: Submitted to customs authorities.
  6. Product-Specific Certifications: Depending on the importing country's regulations, this may include health certificates, certificates of analysis, or compliance with food safety standards. For food products, ensuring compliance with labeling requirements and ingredient declarations is critical. Always verify specific requirements with the customs authority of the destination country.
How do trade agreements, such as those with Australia (AU) or specific provisions for 'S+' countries, impact the duty rates for HS 1806.32?

Trade agreements can significantly reduce or eliminate import duties for goods originating from partner countries. For HS 1806.32, specific provisions like 'See 9822.04.25 (AU)' in the US tariff schedule indicate that goods originating from Australia may be subject to special tariff treatment, potentially a reduced or zero duty rate, provided they meet the rules of origin under the relevant Free Trade Agreement. Similarly, 'See 9823.08.01-9823.08.38 (S+)' suggests specific tariff treatments for goods from certain 'Special' countries. Importers must obtain a valid Certificate of Origin from the exporter to substantiate the claim for preferential treatment. Failure to provide adequate proof of origin will result in the standard MFN duty rate being applied. It is imperative to consult the specific text of the applicable trade agreement and the importing country's tariff schedule to understand the precise conditions and benefits.