{
  "url": "https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-18",
  "json_url": "https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-18.json",
  "legislation": "eur/1995/1359",
  "legislation_title": "Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1995-1359",
  "path": "annex/I/chapter/18",
  "kind": "chapter",
  "number": "18",
  "heading": "COCOA AND COCOA PREPARATIONS",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%)\nconventional (%)\nSupplementary unit\n18010000\nCocoa beans, whole or broken, raw or roasted\n6,7\n2,5\n—\n18020000\nCocoa shells, husks, skins and other cocoa waste\nFree\n2,5\n—\n1803\nCocoa paste, whether or not defatted\n18031000\nNot defatted\n12\n14,1\n—\n18032000\nWholly or partly defatted\n12\n14,1\n—\n18040000\nCocoa butter, fat and oil\n9\n11,3\n—\n18050000\nCocoa powder, not containing added sugar or other sweetening matter\n12\n14,7\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\n9,7\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\n10 + 31,5 Ecu/100 kg/net\n9,7 + 30,5 Ecu/100 kg/net\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\n10 + 39,3 Ecu/100 kg/net\n9,7 + 38 Ecu/100 kg/net\n—\n18061090\nContaining 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n10 + 52,4 Ecu/100 kg/net\n9,7 + 50,7 Ecu/100 kg/net\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\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18062030\nContaining a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\nOther\n18062050\nContaining 18 % or more by weight of cocoa butter\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18062070\nChocolate milk crumb\n22,3 + EA\n21,2 + EA\n—\n18062080\nChocolate flavour coating\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18062095\nOther\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\nOther, in blocks, slabs or bars\n18063100\nFilled\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n180632\nNot filled\n18063210\nWith added cereal, fruit or nuts\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18063290\nOther\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n180690\nOther\nChocolate and chocolate products\nChocolates, whether or not filled\n18069011\nContaining alcohol\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18069019\nOther\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\nOther\n18069031\nFilled\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18069039\nNot filled\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18069050\nSugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18069060\nSpreads containing cocoa\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18069070\nPreparations containing cocoa for making beverages\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—\n18069090\nOther\n12 + EA MAX 27 + AD S/Z\n11,4 + EA MAX 25,6 + AD S/Z\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See Annex 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Ad valorem duty suspended to 19 % for an indefinite period."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/18",
    "retrieved_at": "2026-11-01T14:59:38.510339+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."
}