HS 988018 Classified in Chapter 18
Quick Answer: Products classified under HS code 988018, which falls within Chapter 18, are subject to specific duty rates depending on the importing jurisdiction. According to CustomTariffs data, there are no specific duty rates listed for this code in the UK or EU, indicating potential duty-free entry or reliance on broader chapter-level classifications. Chapter 18 generally covers sugars and sugar confectionery. Importers and customs brokers should verify the precise tariff treatment for their specific goods by consulting the official tariff schedules of the destination country, as these "special" or "residual" codes often require careful interpretation and may not have universally published rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880180000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880180000 | — | — | — |
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 to Classify This HS Code?
What products does HS 988018 cover?
This subheading covers products classified within Chapter 18 of the Harmonized System (HS) nomenclature, which pertains to Cocoa and cocoa preparations. Specifically, HS 988018 is a statistical or special classification heading that directs users to the detailed subheadings within Chapter 18 for the actual product classification and duty assessment. This means the precise product scope is determined by the specific HS codes found under Chapter 18, such as cocoa powder, chocolate, and confectionery, as defined by the World Customs Organization (WCO) and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database.
What falls outside HS 988018?
The following products are excluded from the scope of HS 988018, as they are classified in other chapters of the HS nomenclature. This includes, but is not limited to, agricultural products used as raw materials for cocoa processing if they are not yet processed into cocoa preparations (e.g., raw cocoa beans classified elsewhere), beverages containing cocoa but primarily classified as beverages, and finished goods where cocoa is a minor ingredient and the primary classification is based on the main component (e.g., certain baked goods). Always refer to the General Rules for the Interpretation of the Harmonized System (GRI) for definitive classification.
What are common classification mistakes for HS 988018?
A common error is misinterpreting HS 988018 as a standalone classification for a specific product rather than a directive to Chapter 18. Importers may incorrectly assign a general duty rate without consulting the specific subheadings within Chapter 18, which detail various types of cocoa preparations with differing duty rates. Another mistake involves not adhering to GRI 3, particularly when classifying composite goods or mixtures containing cocoa, leading to incorrect classification based on the predominant ingredient or essential character of the product.
How should importers classify products under HS 988018?
The correct procedure for classifying products under HS 988018 involves first identifying the specific product within the broader category of cocoa and cocoa preparations. Importers and customs brokers must then consult the detailed subheadings within Chapter 18 of their respective national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to find the most precise HS code. This requires understanding the product's composition, processing, and intended use, and applying the GRI to ensure accurate classification and duty payment.
How is the duty calculated for products under HS 988018?
A 10 kg shipment of "Dark Chocolate Chips" declared at a customs value of $100 USD, classified under a specific subheading within Chapter 18 (e.g., 1806.90.9000 in the US HTS), would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value: 10% of $100 USD = $10.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for that specific classification.
Which trade agreements reduce duties for HS 988018?
Several free trade agreements may reduce the applicable duty rate for HS 988018, including the United States-Mexico-Canada Agreement (USMCA), which can offer preferential rates or "Free" entry for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also provide reduced duties for originating goods from member countries. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, for goods originating from countries like Mexico or Vietnam.
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FAQ
What are the typical import duty rates for goods classified under HS 988018?
HS 988018 is a special code used in certain jurisdictions, often for statistical or administrative purposes, and does not represent a specific product category with a universal duty rate. The actual duty rate will depend on the specific product being imported and its classification under the standard Harmonized System (HS) chapters. For example, if the product is classified under Chapter 18 (Cocoa and cocoa preparations), the duty rate would be determined by the specific HS code within that chapter and the importing country's tariff schedule. For instance, under the US tariff schedule (HTSUS), many cocoa preparations fall under Chapter 18 with rates that can range from 0% to over 10% depending on the specific product and origin. Always consult the official tariff schedule of the importing country for the precise rate.
How is the duty for HS 988018 calculated, and can you provide an example?
Since HS 988018 itself does not dictate a duty rate, the calculation is based on the actual product's HS code within Chapter 18. Let's assume a product classified under a specific code in Chapter 18 has a duty rate of 5% ad valorem. If the declared value of the goods is $10,000 USD, the import duty would be calculated as: Duty = Declared Value × Duty Rate = $10,000 USD × 5% = $500 USD. If the duty is based on a specific rate (e.g., per kilogram), the calculation would be: Duty = Quantity × Specific Rate. For example, if the rate is $0.10 USD per kilogram and you import 500 kg, the duty would be 500 kg × $0.10 USD/kg = $50 USD. Always verify the basis of duty calculation (ad valorem, specific, or compound) from the official tariff.
What documentation is typically required for imports classified under HS 988018?
Documentation requirements for HS 988018 are dictated by the underlying product classification within Chapter 18 and the importing country's regulations. Importers and customs brokers should be prepared to provide a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the specific product (e.g., cocoa powder, chocolate), additional certifications related to food safety, quality standards, or agricultural inspections may be necessary. Always consult the customs authority of the destination country for a comprehensive list of required documents.
Do any trade agreements offer preferential duty rates for goods classified under HS 988018?
Preferential duty rates for goods classified under HS 988018 are determined by the specific product's HS code within Chapter 18 and the trade agreements in force between the exporting and importing countries. For example, if a product falls under Chapter 18 and originates from a country with a Free Trade Agreement (FTA) with the importing nation, it may qualify for reduced or zero duty rates. Importers must ensure they meet the rules of origin stipulated in the relevant FTA and possess the necessary proof of origin documentation (e.g., a preferential certificate of origin) to claim these benefits. Checking the importing country's tariff database for preferential rates based on origin is crucial.
What are the key classification criteria for products falling under Chapter 18, which HS 988018 references?
Chapter 18 of the Harmonized System covers 'Cocoa and cocoa preparations.' Key classification criteria include the percentage of cocoa content, whether the product is in powder, paste, or solid form, and the addition of other ingredients such as sugar, milk, or flavorings. For instance, cocoa powder with a high cocoa content is classified differently from sweetened cocoa powder or chocolate confectionery. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on distinguishing between various products like cocoa paste, cocoa butter, chocolate, and other preparations containing cocoa. Accurate classification ensures the correct duty rate and compliance.