UK Chapter 18 — Cocoa and cocoa preparations · TariffFlow
UK Harmonised System · 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
6 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. This Chapter does not cover: - (a) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter [16](/chapters/16)); - (b) Preparations of heading [0403](/headings/0403), [1901](/headings/1901), [1902](/headings/1902), [1904](/headings/1904), [1905](/headings/1905), [2105](/headings/2105), [2202](/headings/2202), [2208](/headings/2208), [3003](/headings/3003) or [3004](/headings/3004). 2. Heading [1806](/headings/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](/subheadings/1806200000-80), [1806 31](/commodities/1806310000), [1806 32](/subheadings/1806320000-80) and [1806 90](/subheadings/1806900000-80) 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. Codes [1806 90 11](/commodities/1806901100) and [1806 90 19](/commodities/1806901900) do not cover chocolates made entirely of one type of chocolate.
Headings in Chapter 18
Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.
Need the 10-digit code for your product?
Paste a product description, upload a datasheet or photo, and TariffFlow will recommend a specific UK commodity code with structured reasoning, relevant published ruling examples, current HMRC measures, and a Case Pack you can keep on file.