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HS Code 1806.10 : Cocoa powder, containing added sugar or other sweetening matter

The 6-digit Harmonized System (HS) code for cocoa powder, containing added sugar or other sweetening matter is 1806.10. Under the 2026 Saudi Arabia (ZATCA), the representative MFN general duty rate is 5% [Saudi Customs / ZATCA].

Chapter

Ch 18

Heading

1806

Subheading

1806.10

SA MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 18

Chocolate and other food preparations containing cocoa

Heading 1806

1806

Chocolate and other food preparations containing cocoa

Subheading .10

.10

Cocoa powder, containing added sugar or other sweetening matter

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Saudi Arabia (ZATCA / GCC Customs)

1806.10

Representative MFN Customs Duty

Verified July 2026 · ZATCA Source

MODULE 5: SAUDI ARABIA IMPORT DUTY & VAT BREAKDOWN

ZATCA Base MFN Duty

GCC MFN Rate [ZATCA]

Value Added Tax (VAT)

15.00 %

CIF + Duty Base [VAT 15%]

De Minimis Threshold

SAR 1,000 (~$266)

Customs Exemption

Notice: Saudi Arabian customs entry, tariff classification, MFN duties, and 15% VAT are governed by the Zakat, Tax and Customs Authority (ZATCA). Always verify declarable lines with ZATCA prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 1806.10

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 1806.10.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: FDA (FOO): Prior Notice (PN) + Food Facility Registration

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: SAUDI ARABIA Trade Remedies & Safeguards

ZATCA (Zakat, Tax and Customs Authority) Anti-Dumping / Trade Defence

Standard Saudi Arabia ZATCA Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Cocoa powder, containing added sugar or other sweetening matter.
FTA	Saudi Arabia Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Cocoa powder, containing added sugar or other sweetening matter

MODULE 11: ZATCA Advance Customs Ruling

Legally binding classification rulings issued by ZATCA for HS 1806.10.

Query official ZATCA portal:

Search ZATCA Portal for 1806.10 →

Saudi Arabia ZATCA Declarable Lines (1806.10)

National line-level (8/10-digit) detail for Saudi Arabia (ZATCA): coverage in progress.

Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (Saudi Customs / ZATCA).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
1806.20	Subheading under Heading 1806	HS 1806.20 Saudi Arabia Duty & Entry Rules →
1806.31	Subheading under Heading 1806	HS 1806.31 Saudi Arabia Duty & Entry Rules →
1806.32	Subheading under Heading 1806	HS 1806.32 Saudi Arabia Duty & Entry Rules →
1806.90	Subheading under Heading 1806	HS 1806.90 Saudi Arabia Duty & Entry Rules →

Official Primary Sources & Authority References

Saudi Customs / ZATCA Trade Portal ↗

Official Saudi Arabia ZATCA MFN tariff schedule, 15% VAT, and GCC rules.

ZATCA Advance Customs Ruling System ↗

ZATCA official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Cocoa powder, containing added sugar or other sweetening matter?

Under WCO Harmonized System 2022 and United States (USITC HTS), Cocoa powder, containing added sugar or other sweetening matter is classified under HS 1806.10 (Heading 1806, Chapter 18). The representative SA MFN general duty rate is 5%.

How is HS 1806.10 distinguished within Heading 1806 (Chocolate and other food preparations containing cocoa)?

Heading 1806 covers Chocolate and other food preparations containing cocoa. Subheading 1806.10 specifically isolates Cocoa powder, containing added sugar or other sweetening matter. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1806.

What are the primary candidate subheadings related to HS 1806.10?

Related subheadings under Heading 1806 include 1806.20, 1806.31, 1806.32, 1806.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Cocoa powder, containing added sugar or other sweetening matter?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 1806.10 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Cocoa powder, containing added sugar or other sweetening matter?

Commercial shipments of Cocoa powder, containing added sugar or other sweetening matter with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 1806.10?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What FDA Prior Notice requirements apply to commercial imports under HS 1806.10?

Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.

What import VAT or sales tax applies to HS 1806.10 in Saudi Arabia?

Commercial imports of Cocoa powder, containing added sugar or other sweetening matter under HS 1806.10 into Saudi Arabia are subject to 15% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Saudi Arabia?

The customs de minimis threshold for import shipments into Saudi Arabia is SAR 1,000 (~$266). Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Saudi Arabia?

Customs declarations, import duty assessments, and ZATCA Advance Customs Ruling System for HS 1806.10 are administered by ZATCA (Zakat, Tax and Customs Authority).

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