HS Code for Chocolates (Japan (Japan Customs / 税関))
PRIMARY CLASSIFICATION RESULT (Japan (Japan Customs / 税関))
The HS code for Chocolates is 1806.31 (Other, in blocks, slabs or bars, Filled). The Japan MFN duty rate is 10%. [Official Source].
Chocolate blocks filled (1806.31), not filled (1806.32), confectionery (1806.90).
Chocolates (HS 1806.31) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 5.6% | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 8.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 8.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | Free | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 5.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 8.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | 10% | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 30.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | Free | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 8.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 1806.31 | Other, in blocks, slabs or bars, Filled | Other, in blocks, slabs or bars, Filled | View 1806.31 → |
| 1806.32 | Other, in blocks, slabs or bars, Not filled | Other, in blocks, slabs or bars, Not filled | View 1806.32 → |
| 1806.90 | Other | Other | View 1806.90 → |
Official Primary Sources & Authority References
Japan Customs Tariff ↗
Japan Customs official 9-digit tariff schedule (実行関税率表) for Chocolates.
Japan Advance Rulings ↗
Japan Customs official binding tariff classification advance rulings (事前教示).
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Chocolates Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Chocolates?
The primary 6-digit Harmonized System (HS) code for Chocolates is HS 1806.31 (Other, in blocks, slabs or bars, Filled).
What is the Japan (Japan Customs / 税関) general import duty for Chocolates?
Under the 2026 Japan Customs Tariff Schedule, representative MFN general duty rates for Chocolates under HS 1806.31 are 10%.
Are there alternative candidate subheadings for Chocolates?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 180631, 180632, 180690.
What mandatory import documents are required for Chocolates?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Chocolates?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Chocolates?
Import fees are assessed on entered customs value under destination regulations.
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