# Customs tariff code 1806.10: Kakaopulver mit Zusatz von Zucker oder anderen Süßmitteln

> Customs tariff code 1806.10 covers Kakaopulver mit Zusatz von Zucker oder anderen Süßmitteln. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/180610
- Reference data as at: 2026-07-01
- Customs code: 1806.10
- Third-country duty: none at this level
- Declarable: no

## Where this code sits in the tariff

- 18 COCOA AND COCOA PREPARATIONS
  - 1806 Chocolate and other food preparations containing cocoa
    - 1806.10 Kakaopulver mit Zusatz von Zucker oder anderen Süßmitteln

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| 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 |

## Compliance regimes

- EUDR: in scope (cocoa)

## Binding tariff information for this code

- **CZ32-0601-2015** (CZ): Dle deklarovaných údajů se jedná o potravinový přípravek obsahující kakao ve formě prášku. Přípravek obsahuje přidaný cukr. Složení: kakaové máslo min 5 % mléčný tuk min 11 % cukr min 35 % vlhkost max 4 % Balení: papírové pytle po 25 kg.
- **CZ32-0599-2015** (CZ): Dle deklarovaných údajů se jedná o potravinový přípravek obsahující kakao ve formě prášku. Přípravek obsahuje přidaný cukr. Složení: kakaová hmota min 7 % mléčný tuk min 15 % cukr max 20 % vlhkost max 4 % Balení: papírové pytle po 25 kg.

## Notes that govern this classification

### Kapitel 18

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. …

### Abschnitt IV

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

- 1806.10.15 Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- 1806.10.20 Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- 1806.10.30 Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- 1806.10.90 Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

## Frequently asked questions

### What does customs tariff code 1806.10 cover?

Code 1806.10 covers Kakaopulver mit Zusatz von Zucker oder anderen Süßmitteln. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 1806.10?

TARIC holds no third-country rate of its own for 1806.10. The rate follows from the declarable commodity code beneath it.

### What is the HS code for 1806.10?

The first six digits form the HS code: 180610. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 1806.10 have?

1806.10 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

### Where does 1806.10 sit in the tariff?

1806.10 sits in this hierarchy: 18 COCOA AND COCOA PREPARATIONS > 1806 Chocolate and other food preparations containing cocoa. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 1806.10?

Yes. The EBTI database holds decisions on 1806.10, for example CZ32-0601-2015. 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 1806.10 in scope of the EUDR?

Yes. 1806.10 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 1806.10 change?

1806.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/180610.