Section IV · Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body
Chapter 18: Cocoa and cocoa preparations
Chapter 18 of the Harmonized System has 6 four-digit headings, from 18.01 to 18.06. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 18
| Heading | Description |
|---|---|
| 18.01 | Cocoa beans, whole or broken, raw or roasted |
| 18.02 | Cocoa shells, husks, skins and other cocoa waste |
| 18.03 | Cocoa paste, whether or not defatted |
| 18.04 | Cocoa butter, fat and oil |
| 18.05 | Cocoa powder, not containing added sugar or other sweetening matter |
| 18.06 | Chocolate and other food preparations containing cocoa |
Classifying goods in chapter 18
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 18 in the UK Trade Tariff, the EU TARIC and the US HTS.