HS 1806 · Cocoa and chocolate
Chocolate
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur chocolate is up to 13.9% plus specific duties today and reaches zero by 2036 (2 lines only get a quota, an entry price or similar component still applies on 17 lines); Brazil's duty on EU chocolate is up to 18% today and reaches zero by 2040 (a quota at 18% runs until 2039).
Rates at a glance
Into the EU from Mercosur
21 tariff linesPreferential duty 2026
7.2–13.9%
plus specific duties on 3 lines
Duty-free on all phased lines by
2036
Agreement base rate
8–15.4%
plus specific duties on 3 lines
Applied MFN rate today
8–15.4%
Into Brazil from the EU
7 tariff linesPreferential duty 2026
16.2–18%
Duty-free on all phased lines by
2040
Agreement base rate
18–20%
Applied MFN rate today
16.2–18%
Work out the duty on your shipment
Opens the calculator with heading 1806 and the corridor filled in.
About this product
Chocolate is a big EU export, and Mercosur covers bars, blocks, cocoa powder and other preparations with quotas in which the duty falls each year. Outside the quotas, Mercosur's full duty applies until the quota period ends and the lines become duty-free. The EU phases out its duty on Mercosur chocolate over a long schedule, with agricultural components on many lines.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 7.2–13.9% | 0 / 21 |
| 2027 | 6.5–12.5% | 0 / 21 |
| 2028 | 5.8–11.1% | 0 / 21 |
| 2029 | 5–9.7% | 0 / 21 |
| 2030 | 4.3–8.3% | 0 / 21 |
| 2031 | 3.6–6.9% | 0 / 21 |
| 2032 | 2.9–5.6% | 0 / 21 |
| 2033 | 2.1–4.2% | 0 / 21 |
| 2034 | 1.4–2.8% | 0 / 21 |
| 2035 | 0.7–1.4% | 0 / 21 |
| 2036 | 0% | 19 / 21 |
3 lines also carry a specific duty in 2026, cut on the same schedule.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 16.2–18% | 0 / 7 |
| 2027 | 16.2–18% | 0 / 7 |
| 2028 | 16.2–18% | 0 / 7 |
| 2029 | 16.2–18% | 0 / 7 |
| 2030 | 16.2–18% | 0 / 7 |
| 2031 | 16.2–18% | 0 / 7 |
| 2032 | 16.2–18% | 0 / 7 |
| 2033 | 16.2–18% | 0 / 7 |
| 2034 | 16.2–18% | 0 / 7 |
| 2035 | 0–18% | 2 / 7 |
| 2036 | 0–18% | 2 / 7 |
| 2037 | 0–18% | 2 / 7 |
| 2038 | 0–18% | 2 / 7 |
| 2039 | 0–18% | 2 / 7 |
| 2040 | 0% | 7 / 7 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 10× 19
- OS× 2
EU → Mercosur
- CH2× 5
- CH1× 2
Tariff-rate quotas
- OSMercosur → EU
In quota: duty cut by 50% this year
2 lines of this heading
Volume, balance and products - CH2:1806.31EU → Mercosur
In quota: 18%
2 lines of this heading · Runs until 2039
Volume, balance and products - CH2:1806.32EU → Mercosur
In quota: 18%
2 lines of this heading · Runs until 2039
Volume, balance and products - CH2:1806.10EU → Mercosur
In quota: 16.2%
1 line of this heading · Runs until 2039
Volume, balance and products - CH1:1806.20EU → Mercosur
In quota: 16.2%
1 line of this heading · Runs until 2034
Volume, balance and products - CH1:1806.90EU → Mercosur
In quota: 18%
1 line of this heading · Runs until 2034
Volume, balance and products
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 18–20% | 16.2–18% | 16.2–18% | 2040 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 18–20% | 18–20% | 18–20% | 2040 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 18–20% | 16.2–18% | 16.2–18% | 2040 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 2–20% | 6–18% | 2–18% | 2040 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 21 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1806 10 15 | Cocoa powder, containing added sugar or other sweetening matter but containing no sucrose or containing < 5 %by weight of sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose | 10 | 8% | 8% | 7.2% | Freefrom 2036 |
| 1806 10 20 | Cocoa powder, containing added sugar or other sweetening matter, containing ≥ 5 %but < 65 %by weight of sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose | 10 | 8% + 25.20 EUR/100 kg/net | 8% + 25.20 EUR/100 kg/net | 7.2% + 22.90 EUR/100 kg/net | Freefrom 2036 |
| 1806 10 30 | Sweetened cocoa powder, containing ≥ 65 %but < 80 %sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose | OS | 8% + 31.40 EUR/100 kg/net | 8% + 31.40 EUR/100 kg/net | 8% + 31.40 EUR/100 kg/netIn quota: 4% + 15.70 EUR/100 kg/net | 8% + 31.40 EUR/100 kg/net |
| 1806 10 90 | Sweetened cocoa powder, containing ≥ 80 %sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose | OS | 8% + 41.90 EUR/100 kg/net | 8% + 41.90 EUR/100 kg/net | 8% + 41.90 EUR/100 kg/netIn quota: 4% + 20.95 EUR/100 kg/net | 8% + 41.90 EUR/100 kg/net |
| 1806 20 10 | Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg, containing ≥ 31 %, by weight, of cocoa butter and milkfat (excl. cocoa powder) | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 20 30 | Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg, containing a combined weight of ≥ 25 %but < 31 %of cocoa butter and milkfat (excl. cocoa powder) | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 20 50 | Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg, containing ≥ 18 %by weight but < 31 %by weight of cocoa butter (excl. cocoa powder) | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 20 70 | Chocolate milk crumb preparations in containers or immediate packings of a content of > 2 kg | 10 | 15.4% + EA | 15.4% + EA | 13.9% + EA | Freefrom 2036 |
| 1806 20 80 | Chocolate flavour coating in containers or immediate packings of a content > 2 kg | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 20 95 | Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg, containing < 18 %by weight of cocoa butter | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 31 00 | Chocolate and other preparations containing cocoa, in blocks, slabs or bars of ≤ 2 kg, filled | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 32 10 | Chocolate and other preparations containing cocoa, in blocks, slabs or bars of ≤ 2 kg, with added cereal, fruit or nuts (excl. filled) | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 32 90 | Chocolate and other preparations containing cocoa, in blocks, slabs or bars of ≤ 2 kg (excl. filled and with added cereal, fruit or nuts) | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 90 11 | Chocolate and chocolate products in the form of chocolates, whether or not filled, containing alcohol | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 90 19 | Chocolate and chocolate products in the form of chocolates, whether or not filled, not containing alcohol | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 90 31 | Chocolate and chocolate products, filled (excl. in blocks, slabs or bars and chocolates) | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 90 39 | Chocolates and chocolate products, unfilled (excl. in blocks, slabs or bars, chocolates) | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 90 50 | Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 90 60 | Spreads containing cocoa | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 90 70 | Preparations containing cocoa, for making beverages | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
| 1806 90 90 | Preparations containing cocoa, in containers or immediate packings of ≤ 2 kg (excl. chocolate, chocolates and other chocolate products, sugar confectionery and substitutes therefor made from sugar substitution products, spreads and preparations containing cocoa for making beverages, and cocoa powder) | 10 | 8.3% + MIN/MAX + EA | 8.3% + MIN/MAX + EA | 7.5% + MIN/MAX + EA | Freefrom 2036 |
Into Brazil from the EU: 7 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 1806 10 00 | Cocoa powder, containing added sugar or other sweetening matter | CH2 | 18% | 16.2% | 16.2%In quota: 16.2% | Freefrom 2040 |
| 1806 20 00 | Other preparations in blocks, slabs, bars with cocoa, weighing > 2 kg, etc | CH1 | 18% | 16.2% | 16.2%In quota: 16.2% | Freefrom 2035 |
| 1806 31 10 | Filled chocolate, in tablets, slabs or bars | CH2 | 20% | 18% | 18%In quota: 18% | Freefrom 2040 |
| 1806 31 20 | Other food preparations containing cocoa, filled, tablets, etc. | CH2 | 20% | 18% | 18%In quota: 18% | Freefrom 2040 |
| 1806 32 10 | Chocolate not filled, in tablets, slabs and bars | CH2 | 20% | 18% | 18%In quota: 18% | Freefrom 2040 |
| 1806 32 20 | Other food preparations containing cocoa, not filled, tablets, etc. | CH2 | 20% | 18% | 18%In quota: 18% | Freefrom 2040 |
| 1806 90 00 | Other chocolate and food preparations containing cocoa | CH1 | 20% | 18% | 18%In quota: 18% | Freefrom 2035 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.