Customs tariff code

Customs tariff code 1806.10.15: Containing no sucrose or containing less than 5 % by weight of sucrose (including…

Reference data as at 1 July 2026

Customs tariff code 1806.10.15 covers Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose. The third-country duty rate is 8 %, plus import VAT.

1806.10.15 is CN 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
1806.10.15
Third-country duty
8 %
Declarable
No
Binding rulings
2

Where this code sits in the tariff

  1. 18COCOA AND COCOA PREPARATIONS
  2. 1806Chocolate and other food preparations containing cocoa
  3. 1806.10Cocoa powder, containing added sugar or other sweetening matter
  4. 1806.10.15Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

From HS code to customs tariff code 1806.10.15

HS code1806.106 digits, uniform worldwide
CN code1806.10.158 digits, EU Combined Nomenclature

Duty rates and preferences

OriginDuty rateBasis
Third-country duty8 %MFN
San Marino0 %Customs Union Duty
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
United Kingdom0 %Tariff preference
Andorra0 %Tariff preference
Korea, Republic of (South Korea)0 %Tariff preference
Kenya0 %Tariff preference
Georgia0 %Tariff preference
Morocco0 %Tariff preference
Ivory Coast0 %Tariff preference
Preferential origin in accordance with the Agreement in the…0 %Tariff preference
Cameroon0 %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.

EUDRIn scopecocoa2023/1115

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

DEBTI45963/21-1Issued by DEValid until 2024-12-30

Angaben des Antragstellers: Vertrauliche Angaben zur Zusammensetzung liegen vor. Verwendung: Zur Aromatisierung von Speisen 3 g Pulver (ca. 1 gestr. Teelöffel) in die gewünschte Speise (300 g oder ml) einrühren. Verpackungseinheit: 200 g-Dosen. Eine Warenprobe wurde nicht vorgelegt. Befund: Nach den Antragsangaben liegt Kakaopulver mit Zusatz von Süßungsmitteln und geringen Mengen anderer Zusatzstoffe vor. Schokolade und andere kakaohaltige Lebensmittelzubereitungen: Kakaopulver mit Zusatz von Zucker oder anderen Süßmitteln: keine Saccharose enthaltend oder mit einem Gehalt an Saccharose (einschließlich Invertzucker als Saccharose berechnet) oder Isoglucose (als Saccharose berechnet) von weniger als 5 GHT.

NLRTD-2017-0260Issued by NLValid until 2020-05-29

Een bruin poeder met -volgens opgave- onder andere de volgende ingrediënten en kenmerken: - zoetstof; - dient voor het gebruik te worden toegevoegd aan een zogenoemde shake; - cacaopoeder; - dropextract; - rijstzetmeel. Het product is opgemaakt voor de verkoop in het klein en is verpakt in een kartonnen doosje bevattende 7 zakjes van 10 gram. Het betreft cacaopoeder, waaraan suiker of andere zoetstoffen zijn toegevoegd zoals bedoeld bij GN-onderverdeling 1806 10 15 van de gecombineerde nomenclatuur.

Notes that govern this classification

Pos. 1806

Zu Unterpositionen 1806 10 15 bis 1806 10 90: Wegen besonderer Analysenmethoden zur Bestimmung des Gehalts an Saccharose/Invertzucker/Isoglucose siehe Erläuterungen (EE) zu Pos. 0403.

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

Frequently asked questions

What does customs tariff code 1806.10.15 cover?

Code 1806.10.15 covers Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 1806.10.15?

The third-country duty rate for 1806.10.15 is 8 %. 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 1806.10.15?

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 1806.10.15 have?

1806.10.15 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

Where does 1806.10.15 sit in the tariff?

1806.10.15 sits in this hierarchy: 18 COCOA AND COCOA PREPARATIONS > 1806 Chocolate and other food preparations containing cocoa > 180610 Cocoa powder, containing added sugar or other sweetening matter. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 1806.10.15?

Yes. The EBTI database holds decisions on 1806.10.15, for example DEBTI45963/21-1. 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 1806.10.15 in scope of the EUDR?

Yes. 1806.10.15 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 1806.10.15 change?

1806.10.15 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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