Customs tariff code 1804.00.00.00: Cocoa butter, fat and oil
Reference data as at 1 July 2026
Customs tariff code 1804.00.00.00 covers Cocoa butter, fat and oil. The third-country duty rate is 7.7 %, plus import VAT.
1804.00.00.00 is TARIC code in the EU customs tariff, in chapter 18. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 1804.00.00.00
- Third-country duty
- 7.7 %
- Declarable
- No
- Binding rulings
- 6
Where this code sits in the tariff
From HS code to customs tariff code 1804.00.00.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 7.7 % | MFN |
| San Marino | 0 % | Customs Union Duty |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
| Georgia | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| Cameroon | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Compliance regimes on this code
Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.
Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.
Binding tariff information for this code
COCOA BUTTER THE PRODUCT IS COCOA BUTTER WHICH IS FAT THAT COMES FROM COCOA BEANS. THE BEANS ARE TAKEN OUT OF THE COCOA PLANT, THEN ROASTED, STRIPPED AND PRESSED TO SEPARATE OUT THE FAT-THE COCOA BUTTER. THE FAT IN COCOA BUTTER FORMS IS USED AS A PROTECTIVE BARRIER OVER SKIN TO HOLD IN MOISTURE. IT CAN BE USED FOR SCARS, WRINKLES, ECZEMA, DERMATITIS AND OTHER MARKS ON THE SKIN. THE COCOA BUTTER WILL BE IN PACKINGS NOT EXCEEDING 1KG
Какаово масло, със светло жълт цвят, получено от предварително печени зърна на какаото (Theobroma cacao) с премахнати черупки и с последващи обработки: смилане, екстрахиране на мазнината чрез пресоване, филтриране и охлаждане. Какаовото масло е предназначено за човешка консумация и е в опаковки от 100 мл, 300 мл и 25 кг.
Es liegen vertrauliche Angaben und ein vertraulich zu behandelndes Warenmuster vor. Kakaobutter, Kakaofett und Kakaoöl.
Varen fremstår som en hvidlig fedtmasse, der er fast ved stuetemperatur. Varen har ingen smag eller duft. Emballering: 20 kg kasse med indvendige poser eller bulk i tankbiler.
PURE COCOA BUTTER. PURCHASED IN THE FORM OF EITHER BLOCKS OR FLAKES. AFTER IMPORTATION THE COCOA BUTTER WILL BE MELTED DOWN AND BLENDED WITH OTHER INGREDIENTS TO BE MADE INTO MASSAGE BARS, AND OTHER BATH PREPARATIONS.
Varen fremstår som en hvidlig fedtmasse, der er fast ved stuetemperatur. Varen har ingen smag eller duft. Emballering: 20 kg kasse med indvendige poser eller bulk i tankbiler.
Notes that govern this classification
Erläuterungen zum Harmonisierten System (HS) Kakaobutter, der in den Kakaobohnen enthaltene Fettstoff, wird im allgemeinen durch warmes Pressen aus Kakaomasse oder aus ganzen Kakaobohnen gewonnen. Eine geringere Qualität, häufig als Kakaofett bezeichnet, kann aus geringwertigen Kakaobohnen oder verschiedenen Kakaoabfällen (Schalen, Häutchen, Staub usw.) durch Abpressen oder mit Hilfe geeigneter Lösungsmittel gewonnen werden. Kakaobutter ist bei normaler Temperatur im allgemeinen fest, leicht fettig und von gelblich-weißer Farbe, erinnert im Geruch an Kakao und schmeckt angenehm. Gewöhnlich hat sie Plattenform. …
1. Zu Kapitel 18 gehören nicht: a) Lebensmittelzubereitungen mit einem Gehalt an Wurst, Fleisch, Schlachtnebenerzeugnissen, Blut, Insekten, Fischen, Krebstieren, Weichtieren oder anderen wirbellosen Wassertieren von — einzeln oder zusammen — mehr als 20 GHT (Kapitel 16) (RV E1801A00); b) Zubereitungen der Positionen 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 oder 3004 (RV E1801B00). 2. Zur Position 1806 gehören kakaohaltige Zuckerwaren und - vorbehaltlich der Anmerkung 1 - andere kakaohaltige Lebensmittelzubereitungen (RV E1802000). Zusätzliche Anmerkungen 1. Waren der Unterpositionen 1806 20, 1806 31, 1806 32 und 1806 90, die in Warenzusammenstellungen gestellt werden, unterliegen einem Agrarteilbetrag (EA) nach dem durchschnittlichen Gehalt der gesamten Warenzusammenstellung an Milchfett, Milchprotein, Saccharose, Isoglucose, Glucose und Stärke (RV G1801000). 2. …
1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von 3 GHT oder weniger zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0401000).
Subdivisions of this code
Frequently asked questions
What does customs tariff code 1804.00.00.00 cover?
Code 1804.00.00.00 covers Cocoa butter, fat and oil. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 1804.00.00.00?
The third-country duty rate for 1804.00.00.00 is 7.7 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 1804.00.00.00?
The first six digits form the HS code: 180400. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 1804.00.00.00 have?
1804.00.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 1804.00.00.00 sit in the tariff?
1804.00.00.00 sits in this hierarchy: 18 COCOA AND COCOA PREPARATIONS > 1804 Cocoa butter, fat and oil. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 1804.00.00.00?
Yes. The EBTI database holds decisions on 1804.00.00.00, for example GBBTI504832954. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Is 1804.00.00.00 in scope of the EUDR?
Yes. 1804.00.00.00 appears in Annex I of the EU deforestation regulation (commodity cocoa). A due diligence statement and geolocation data for the plots of production are required.
Does customs tariff code 1804.00.00.00 change?
1804.00.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
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