A Comprehensive Analysis of Chocolate Import Classification! How Can Enterprises Accurately Respond to Declaration Challenges?

In recent years, chocolates with unique shapes, diverse flavors, and exquisite packaging have won the favor of consumers worldwide with their rich taste. From classic dark chocolate to delicate white chocolate, and various chocolate products, each variety is irresistible. Today, we will provide a detailed analysis of the customs classification standards and declaration processes for chocolate and related products.

Cocoa beans are the primary raw material for chocolate and other cocoa products, mainly produced in parts of Africa, South America, and Asia. As a raw material, cocoa beans have clear classification requirements for import and export.

Classification Suggestion:Cocoa beans should be classified under HS code 1801.0000, applicable to whole or broken beans, whether raw or roasted. The most-favored-nation (MFN) import duty rate is 8%, but the current provisional annual rate is 0%, with a VAT rate of 13%.

Block or bar chocolate is divided into two main types: plain chocolate and filled chocolate.

Plain chocolate:

Plain chocolate mainly consists of cocoa and sugar, without fillings. For block or bar chocolate without fillings and other cocoa-containing products (net weight not exceeding 2 kg per piece), it should be classified under HS code 1806.3200. The MFN import duty rate is 10%, with a VAT rate of 13%.

Filled chocolate:

Filled chocolate typically contains cocoa, skimmed milk powder, sugar, etc., with a center filling (e.g., cream, sugar shell, desiccated coconut, fruit, fruit paste, alcohol, marzipan, nuts, nougat, caramel, etc.). Such chocolate should be classified under HS code 1806.3100. The MFN import duty rate is 8%, with a VAT rate of 13%.

Special note:Solid chocolate embedded with grains, fruits, or nuts (whether in pieces or not) is not considered filled chocolate and should be classified as unfilled chocolate.

Chocolate in special shapes, due to its unique design and suitability for single bites, requires special attention during classification. Common special shapes include animal and plant shapes (e.g., conch, scallop, seahorse, fish, shrimp/crab, flower, leaf, etc.), common object shapes (e.g., water drop, diamond, shell, heart, five-pointed star, relief, etc.), and 3D geometric shapes (e.g., sphere, ingot, cone, etc.).

Classification Suggestion:Such chocolate should be classified under HS code 1806.9000 (other chocolate and cocoa-containing foods), with an MFN import duty rate of 8% and a VAT rate of 13%.

White chocolate mainly consists of cocoa butter, sugar, milk powder, etc. Although it contains no cocoa, it still requires special classification due to the presence of cocoa butter. Similarly, cocoa butter substitute chocolate mainly consists of white sugar and cocoa butter substitutes and contains no actual cocoa (cocoa butter is not considered cocoa).

Classification Suggestion:White chocolate and chocolate products not containing cocoa should be classified under HS code 1704.9000 (sugar confectionery not containing cocoa). The MFN import duty rate is 10%, with a VAT rate of 13%.

As a versatile food ingredient, chocolate is also used to make various chocolate products, each with unique classification requirements.

Chocolate ice cream:

Chocolate ice cream mainly consists of raw cows milk, white sugar, cocoa, and drinking water, belonging to cocoa-containing ice cream and other frozen foods.

Classification Suggestion:It should be classified under HS code 2105.0000 (ice cream and other frozen foods, whether or not containing cocoa), with an MFN import duty rate of 12% and a VAT rate of 13%.

Chocolate cake:

Chocolate cake mainly consists of eggs, flour, cocoa, etc., and is a cocoa-containing pastry food.

Classification Suggestion:It should be classified under HS code 1905.9000 (other bread, pastries, biscuits, and baked goods), with an MFN import duty rate of 10% and a VAT rate of 13%.

Chocolate beverage:

Chocolate beverage mainly consists of water, sugar, milk, and chocolate, and is a cocoa-containing drink.

Classification Suggestion:It should be classified under HS code 2202.9900 (other cocoa-containing beverages), with an MFN import duty rate of 5% and a VAT rate of 13%.

To gain a competitive edge in the global chocolate market, its essential not only to master delicious recipes but also to understand accurate classification and compliant declaration! From raw cocoa beans to finished chocolate and its products, every HS code and duty rate has its rationale. Accurate classification and declaration ensure smooth customs clearance and effectively avoid unnecessary legal risks and economic losses. We hope this article provides a clear guide for your import and export business of chocolate and related products, making your international and domestic trade hassle-free.

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