HS Code Detail
180632 Chapter 18 · Chocolate Chocolate in blocks or tablets
Six-digit subheading in Chocolate, chapter 18 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 180632
You will declare against a longer local code that begins 180632: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT | |
|---|---|---|---|
| 🇦🇺Australia | 5% | 10% | |
| 🇨🇦Canada | 6% | 5% | |
| 🇩🇪Germany | Not a % | 7% | |
| 🇵🇹Portugal | Not a % | 23% | |
| 🇬🇧United Kingdom | 8% | 20% | |
| 🇺🇸United States | Not a % | 0% | |
| Official duty for United States
The United States schedule has 13 national lines under this code and 8 different rate texts; 5 more are not listed here. Read it at the official tariff. | |||
Germany, Portugal and United States charge this code by the hectolitre, the item or the kilogram rather than on its value, sometimes alongside a percentage, which is why the duty column reads Not a % there; a charge of that kind cannot be shown as a single percentage, so none is shown, the calculator does not estimate it, and the official wording is under each of those rows.
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 180632 into United Kingdom
An illustrative consignment of 180632 invoiced at GBP 2,000.00, priced in GBP because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | GBP 2,000.00 |
| International freight | GBP 120.00 |
| Cargo insurance | GBP 30.00 |
| Value the duty is charged on, CIF basis | GBP 2,150.00 |
| Duty at 8% | GBP 172.00 |
| United Kingdom tax at 20%, charged on the value plus the duty | GBP 464.40 |
| Total, before commercial charges | GBP 2,786.40 |
And if the consignment were small
United Kingdom relieves customs duty on consignments at or under GBP 135. The 180632 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly GBP 135 with no freight would be charged GBP 0.00 of duty and GBP 27.00 of tax, a total of GBP 162.00. The rate on the 180632 row has not changed; only the charge is relieved. The tax is not simply absent at that value: United Kingdom collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? GBP 2,786.40 is what your buyer in United Kingdom pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United Kingdom sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 180632 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 31 August 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇦🇺AU
- MFN for 180632 AU, read on 2026-09-01 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-iv/chapter-18 and again on 2026-09-01 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 1806.32.00 5%
- 🇨🇦CA
- MFN for 180632 CA, read on 2026-08-31 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch18-eng.html and again on 2026-09-01 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 6%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 1806.32.00 6%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 180632 DE, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/xi/commodities/1806321000 and again on 2026-09-01 from https://trade.ec.europa.eu/access-to-markets/en/results?product=180632&origin=CN&destination=DE. Both returned the official wording "8.30 % + EA MAX 18.70 % +ADSZ". The two publications are independent of each other and they agree. Retrieved text: 1806321000 8.30 % + EA MAX 18.70 % +ADSZ; 1806329000 8.30 % + EA MAX 18.70 % +ADSZ
- 🇬🇧GB
- Third country duty for 180632 GB, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/commodities/1806321000 and again on 2026-09-01 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 8%. The two publications are independent of each other and they agree. Retrieved text: 1806321000 8.00 %; 1806329000 8.00 %
- 🇺🇸US
- HTS General for 180632 US, read on 2026-08-31 from https://hts.usitc.gov/search?query=1806.32 and again on 2026-09-01 from https://hts.usitc.gov/reststop/exportList?from=18&to=19&format=CSV&styles=false. Both returned the official wording "5% ; 37.2¢/kg + 4.3% ; 52.8¢/kg + 4.3% ; 4.3% ; 7% ; 37.2¢/kg + 6% ; 52.8¢/kg + 6% ; 6%". The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 1806.32.01.00 5%; 1806.32.04.00 5%; 1806.32.06.00 37.2¢/kg + 4.3%; 1806.32.08.00 52.8¢/kg + 4.3%; 1806.32.14.00 5%; 1806.32.16.00 37.2¢/kg + 4.3%; 1806.32.18.00 52.8¢/kg + 4.3%; 1806.32.30 4.3%; 1806.32.55.00 7%; 1806.32.60.00 7%; 1806.32.70.00 37.2¢/kg + 6%; 1806.32.80.00 52.8¢/kg + 6%; 1806.32.90 6%
Re-check first: Three of these rows are not percentages. The EU, Portuguese and US duties carry an agricultural component tied to milk and sugar content, so re-read the official wording under the table before quoting anybody a rate.
What falls under 180632
- Chocolate in blocks, slabs or bars of 2 kg or less, not filled
- Solid couverture and industrial baking blocks for professional use
What's specifically excluded
These look similar but belong under a different code:
- 180631: Filled bars, which take the adjacent subheading
- 210690: Chocolate-flavoured protein and meal-replacement preparations
Commonly confused with
180631: Filled chocolate blocks
Heading 1806 divides on whether the block is filled before it divides on anything else. A solid slab is 1806.32, the same slab with a ganache, praline or caramel centre is 1806.31, and a nut-studded solid bar counts as unfilled because the inclusions are dispersed rather than enclosed.
180620: Chocolate in bulk over 2 kg
Weight matters as much as filling. Preparations in bulk form of more than 2 kg go to 1806.20, and only blocks and bars in the retail sense fall through to the 1806.3 subheadings.
Classification & cost note
Chocolate is one of the few consumer categories where the EU is materially dearer than the United States, and the reason is agricultural protection on the milk and sugar content rather than on the cocoa. EU rates on 1806 also carry agricultural components in some member-state applications, which a flat percentage cannot capture, which is why the German, Portuguese and US rows below print the official wording rather than a rate: there is no single percentage to quote until the milk and sugar content is known. Portugal is worth a specific warning: chocolate is standard-rated for IVA at 23% rather than sitting at the reduced food rate, which surprises people who assume all food is treated alike.
Typical products: 1 kg couverture blocks for pastry work · Large-format solid dark and milk bars · Unfilled chocolate slabs with dispersed nuts or fruit
What the notes to section IV say
Chapter 18 sits in 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, where a section note governs every chapter in the section and applies before the heading notes below; the one reaching chapter 18 names no heading this site holds a code under, and it is quoted whole on the chapter 18 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/4 on 2026-09-08.
What the nomenclature says about heading 1806
180632 is a subheading of 1806, chocolate and other food preparations containing cocoa , and this site holds one other code under the same heading, which every rule below governs equally.
One numbered note to chapter 18 takes heading 1806 as its own subject, and it is quoted below in full, as published.
Note 2 to chapter 18
Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this chapter, other food preparations containing cocoa.
Read from the notes to chapter 18 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/18, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/1806, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 18 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 180632
Is filled chocolate a different HS code?
Yes. Filled blocks, slabs and bars are 1806.31 and unfilled ones are 1806.32. A bar with nuts or dried fruit mixed through it still counts as unfilled, because the inclusions are dispersed rather than enclosed in a centre.
Why is chocolate duty higher in the EU than the US?
The EU protects the dairy and sugar content rather than the cocoa. That is also why some EU applications add an agricultural component on top of the ad valorem rate, which a single headline percentage does not show.
Does white chocolate use the same code?
White chocolate contains no cocoa solids, so it does not always follow the same path through heading 1806. Check the destination's notes before assuming it shares the code with milk and dark.
Codes in nearby chapters
Chapter 18 holds 2 subheadings on this site, so these are the closest chapters by number rather than codes for similar goods.
Related codes in Chapter 18
Calculate duty for HS 180632
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