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Section IV : Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Cocoa and cocoa preparations

There are important notes for classifying your goods shown further down this page

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Chapter notes

  • 1 This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
  • 2 Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this chapter, other food preparations containing cocoa. ## Additional chapter notes ##
  • 1 When imported in the form of an assortment, goods of subheadings 1806 20, 1806 3100, 1806 32 and 1806 90 are subject to an agricultural component (AC) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
  • 2 Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

Section notes

  • In this section the term “pellets` means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
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