{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-18",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-18.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/chapter/18",
  "kind": "chapter",
  "number": "18",
  "heading": "COCOA AND COCOA PREPARATIONS",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%) or levy (AGR)\nconventional (%)\nSupplementary unit\n18010000\nCocoa beans, whole or broken, raw or roasted\n6,7\n3\n—\n18020000\nCocoa shells, husks, skins and other cocoa waste\nFree\n3\n—\n1803\nCocoa paste, whether or not defatted\n18031000\nNot defatted\n12\n15\n—\n18032000\nWholly or partly defatted\n12\n15\n—\n18040000\nCocoa butter, fat and oil\n9\n12\n—\n18050000\nCocoa powder, not containing added sugar or other sweetening matter\n12\n16\n—\n1806\nChocolate and other food preparations containing cocoa\n180610\nCocoa powder, containing added sugar or other sweetening matter\n18061015\nContaining no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n29,6\n10\n—\n18061020\nContaining 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n29,6 + MOB\n10 + MOB\n—\n18061030\nContaining 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n29,6 + MOB\n10 + MOB\n—\n18061090\nContaining 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n29,6 + MOB\n10 + MOB\n—\n180620\nOther preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg\n18062010\nContaining 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n18062030\nContaining a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\nOther\n18062050\nContaining 18 % or more by weight of cocoa butter\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n18062070\nChocolate milk crumb\n22,3 + MOB\n—\n—\n18062080\nChocolate flavour coating\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n18062095\nOther\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\nOther, in blocks, slabs or bars\n18063100\nFilled\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n180632\nNot filled\n18063210\nWith added cereal, fruit or nuts\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n18063290\nOther\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n180690\nOther\nChocolate and chocolate products\nChocolates, whether or not filled\n18069011\nContaining alcohol\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\n18069019\nOther\n22,3 + MOB\n12 + MOB MAX 27 + ADS/Z\n—\nOther\n18069031\nFilled\n22,3 + MOB\n12 + MOB MAX 27 + AD S/Z\n—\n18069039\nNot filled\n22,3 + MOB\n12 + MOB MAX 27 + AD S/Z\n—\n18069050\nSugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa\n22,3 + MOB\n12 + MOB MAX 27 + AD S/Z\n—\n18069060\nSpreads containing cocoa\n22,3 + MOB\n12 + MOB MAX 27 + AD S/Z\n—\n18069070\nPreparations containing cocoa for making beverages\n22,3 + MOB\n12 + MOB MAX 27 + AD S/Z\n—\n18069090\nOther\n22,3 + MOB\n12 + MOB MAX 27 + AD S/Z\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Duty suspended to 19 % for an indefinite period."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/18",
    "retrieved_at": "2026-11-01T14:59:54.248029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}