HS Code 1806.10 : Cocoa powder, containing added sugar or other sweetening matter
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for cocoa powder, containing added sugar or other sweetening matter is 1806.10. Under the 2026 United Kingdom (UKGT), the representative MFN general duty rate is 8.00 % + 35.00 GBP / 100 kg [HMRC Trade Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .10
.10
Cocoa powder, containing added sugar or other sweetening matter
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United Kingdom (UK Global Tariff / UKGT 2026)
1806109000
MODULE 5: UK IMPORT DUTY & VAT BREAKDOWN
UK Customs De Minimis
£135.00
Duty-free threshold
Notice: UK import duties and VAT are governed by HM Revenue & Customs (HMRC). Always verify declarable 10-digit commodity codes and preference eligibility before customs lodgement.
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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: UK Trade Remedies (TRA) & Safeguards
UK TRA Anti-Dumping Status
Standard UKGT Tariff
UK Steel Safeguards
Exempt (Non-Steel Commodity)
DEFRA / MHRA Control Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | UK-EU Trade and Cooperation Agreement | Free | Must satisfy UK-EU Statement on Origin and product-specific rules. |
| AUS | UK-Australia Free Trade Agreement | Free | Direct origin proof or tariff shift requirement. |
| CPTPP | Comprehensive and Progressive Agreement for Trans-Pacific Partnership | Free | CPTPP Certificate of Origin and regional value content rule. |
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: UK Advanced Tariff Rulings (ATaR)
Legally binding classification rulings issued by HM Revenue & Customs (HMRC) for HS 1806.10.
Query the official HMRC Advanced Tariff Rulings (ATaR) database:
Search HMRC Trade Tariff Database for 1806.10 →UKGT Declarable Commodity Lines (1806.10)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 1806.10 | Cocoa powder, containing added sugar or other sweetening matter | Free | Free | Rate on request | — |
| 1806.10.05.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing less than 65 percent by weight of sugar, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Free | Free | 40% | kg |
| 1806.10.10.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing less than 65 percent by weight of sugar, Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions | Free | Free | 40% | kg |
| 1806.10.15.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing less than 65 percent by weight of sugar, Other | 21.7¢/kg | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 25.5¢/kg | kg |
| 1806.10.22.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 65 percent or more but less than 90 percent by dry weight of sugar, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 1806.10.24.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 65 percent or more but less than 90 percent by dry weight of sugar, Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% | Free (CO,KR,OM,PA,PE,S) | 20% | kg |
| 1806.10.28.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 65 percent or more but less than 90 percent by dry weight of sugar, Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, Other | 33.6¢/kg | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 39.5¢/kg | kg |
| 1806.10.34.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 65 percent or more but less than 90 percent by dry weight of sugar, Other, Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions | 10% | Free (A,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 1806.10.38.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 65 percent or more but less than 90 percent by dry weight of sugar, Other, Other | 33.6¢/kg | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 39.5¢/kg | kg |
| 1806.10.43.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 90 percent or more by dry weight of sugar, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 1806.10.45.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 90 percent or more by dry weight of sugar, Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% | Free (CO,KR,OM,PA,PE,S) | 20% | kg |
| 1806.10.55.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 90 percent or more by dry weight of sugar, Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, Other | 33.6¢/kg | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 39.5¢/kg | kg |
| 1806.10.65.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 90 percent or more by dry weight of sugar, Other, Described in additional U.S. note 1 to this chapter and entered pursuant to its provisions | 10% | Free (A*,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 1806.10.75.00 | Cocoa powder, containing added sugar or other sweetening matter, Containing 90 percent or more by dry weight of sugar, Other, Other | 33.6¢/kg | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 39.5¢/kg | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 1806.20 | Subheading under Heading 1806 | Compare Subheading 1806.20 → |
| 1806.31 | Subheading under Heading 1806 | Compare Subheading 1806.31 → |
| 1806.32 | Subheading under Heading 1806 | Compare Subheading 1806.32 → |
| 1806.90 | Subheading under Heading 1806 | Compare Subheading 1806.90 → |
Official Primary Sources & Authority References
HMRC Trade Tariff Service (UKGT 2026) ↗
Official UK 10-digit commodity codes and UKGT MFN duty rates.
HM Revenue & Customs (HMRC) Customs Declarations ↗
UK customs entry guidance and CDS procedures.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United Kingdom (UKGT) general duty for Cocoa powder, containing added sugar or other sweetening matter?
Under WCO Harmonized System 2022 and United Kingdom (UKGT), Cocoa powder, containing added sugar or other sweetening matter is classified under HS 1806.10 (Heading 1806, Chapter 18). The representative UK MFN general duty rate is 8.00 % + 35.00 GBP / 100 kg.
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 into the United Kingdom?
Importers require a Commercial Invoice (detailing Incoterms and origin), Packing List, Bill of Lading (or Air Waybill), HMRC Customs Declaration Service (CDS) entry declaration (or Single Administrative Document / SAD), active EORI number, and proof of origin.
Can goods under HS 1806.10 enter duty-free under UK Free Trade Agreements?
Yes. Eligible goods originating in EU Member States, US, Japan, Australia, or CPTPP countries enter duty-free or under reduced tariff rates provided they satisfy Rules of Origin with an official Statement on Origin.
What is the UK customs duty de minimis threshold for shipments of Cocoa powder, containing added sugar or other sweetening matter?
Shipments imported into Great Britain with an intrinsic value of £135 or less enter customs duty-free under UKGT rules, though 20.00% import VAT remains payable.
How can an importer obtain an official UK Advanced Tariff Ruling (ATaR) for HS 1806.10?
Importers may apply to HM Revenue & Customs (HMRC) for an Advanced Tariff Ruling (ATaR). An ATaR provides legally binding tariff classification for 3 years across the United Kingdom.
What UK DEFRA sanitary and phytosanitary (SPS) controls apply to HS 1806.10?
Food and plant products in Chapter 18 imported into Great Britain require pre-notification via IPAFFS (Import of Products, Animals, Food and Feed System) and official phytosanitary/health certification.
What import VAT rate applies to HS 1806.10 in the United Kingdom?
Standard UK import VAT is 20.00%, calculated on total landed CIF cost (Customs Value + Freight/Insurance + UKGT Import Duty). Reduced or zero rates apply to specific statutory essential goods.
What is the UK EORI registration requirement for commercial imports under HS 1806.10?
All businesses importing goods into Great Britain require a UK EORI number starting with 'GB' (registered via HMRC Government Gateway) for CDS customs entry declarations.
How does UK Postponed VAT Accounting (PVA) work for imports of HS 1806.10?
Under UK PVA rules, UK VAT-registered importers can account for and recover import VAT on their standard VAT return rather than paying upfront at the port of entry.
What UK Trade Remedies Authority (TRA) safeguarding or anti-dumping duties apply?
Importers must verify whether specific trade remedies (anti-dumping or countervailing measures) published by the UK Trade Remedies Authority (TRA) apply to their originating country.
What prohibited or restricted goods controls apply to HS 1806.10 in the UK?
Certain commodities under HS 1806.10 require import licenses or phytosanitary inspections from DEFRA, MHRA, or the UK Environment Agency prior to UK customs release.
Are there entry processing fees or harbor taxes in the UK?
No. The United Kingdom does not charge additional entry processing fees or harbor taxes beyond standard UKGT customs duties and applicable import VAT. Customs declarations are processed via HMRC CDS.