Chocolate and cocoa products from China
Chocolate and cocoa preparations from China pay 8% UK duty on 36 of 42 lines, including bars, filled chocolate, bulk couverture and chocolate coatings; sweetened cocoa powder adds £21 to £35 per 100 kg by sugar content, and chocolate milk crumb is 14%. No anti-dumping applies. Chocolate names and composition follow the Cocoa and Chocolate Products Regulations 2003.
Chocolate bars, filled chocolate, couverture, coatings and sweetened cocoa powder from China: 8% UK duty on most lines, cocoa powder 8% plus sugar duty.
Duty by product and sugar
Read from the UK Trade Tariff on 27 September 2026, heading 1806 covers chocolate and other food preparations containing cocoa. Of its 42 lines, 36 carried 8% on goods from China, including chocolate in blocks, slabs or bars (filled or not), bulk chocolate and couverture over 2 kg, chocolate flavour coating, chocolate spreads and other cocoa preparations. Cocoa powder with added sugar carried 8% if it had less than 5% sucrose, 8% plus £21 per 100 kg from 5% to under 65% sucrose, 8% plus £26 from 65% to under 80%, and 8% plus £35 at 80% or more. Chocolate milk crumb carried 14%. No line carried an anti-dumping measure.
Unsweetened cocoa powder is heading 1805, cocoa beans 1801 and sugar confectionery without cocoa 1704 (see our sweets guide); confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Cocoa powder with sugar, 5% to under 65% sucrose | 1806 10 20 00 | 8% + £21.00 per 100 kg | None |
| Cocoa powder with sugar, 80% or more sucrose | 1806 10 90 00 | 8% + £35.00 per 100 kg | None |
| Bulk chocolate, 31% or more cocoa butter | 1806 20 10 90 | 8% | None |
| Chocolate milk crumb | 1806 20 70 90 | 14% | None |
| Filled chocolate blocks and bars | 1806 31 00 00 | 8% | None |
| Chocolate bars with cereal, fruit or nuts | 1806 32 10 00 | 8% | None |
| Chocolate confectionery, not filled | 1806 90 39 00 | 8% | None |
Composition, labelling and VAT
The Cocoa and Chocolate Products (England) Regulations 2003 reserve names such as chocolate, milk chocolate and white chocolate for products that meet minimum cocoa solids, cocoa butter and milk solids, and allow up to 5% of certain other vegetable fats if the label says so. Labels must also meet food information rules, including allergens such as milk, soya and nuts.
Under VAT Notice 701/14, chocolate bars and chocolate confectionery are standard-rated, while some cocoa products used for drinks or baking can be zero-rated, so check the liability for each product.
Specifying chocolate
Specify cocoa solids, cocoa butter and milk solids percentages, any vegetable fats, sugar content, fillings and inclusions, allergen status, tempering and bloom resistance, moulding or packaging format, shelf life, and temperature limits in transit.
Worked duty example
Suppose, purely for illustration, you import 10 tonnes of chocolate bars with nuts under 1806 32 10 00. At £40,000 free on board and £3,000 to ship and insure, the customs value is £43,000. Chocolate bars at 8% pay £3,440 of duty; VAT is then worked out on value plus duty, £46,440, giving £9,288. Of the £12,728 paid at import, only the £3,440 of duty stays a cost for a VAT-registered business. Chocolate bars are confectionery, so the standard rate of VAT applies. The method is set out in how UK import duty and VAT work.
Inspection checklist
Composition: test cocoa solids, fat and sugar against the recipe and the name on the label, and check allergens.
Condition: check for fat or sugar bloom, breakage and correct weight on sampled packs.
Transport: check refrigerated or insulated containers and temperature logs, because heat causes bloom.
What goes wrong
Chocolate orders fail on composition, heat and labels. Products labelled chocolate do not meet the minimum cocoa content, bars bloom after a hot voyage, sugar content moves cocoa powder into a higher duty band, and allergen labelling is incomplete.
Test composition, ship temperature-controlled, and check labels. See our quality inspection guide.
Cambridge China Bridge sources chocolate and cocoa products for UK retailers and gift brands, checking the factory's recipe and cold chain first. See small orders.
Frequently asked questions
What is the UK import duty on chocolate from China?
Read from the UK Trade Tariff on 27 September 2026, chocolate bars and most chocolate preparations carried 8% from China.
Why does cocoa powder pay more?
Sweetened cocoa powder adds £21 to £35 per 100 kg depending on its sucrose content.
What can be called milk chocolate?
Only products meeting the minimum cocoa and milk contents in the Cocoa and Chocolate Products Regulations 2003.
Is VAT charged on chocolate?
Chocolate bars and confectionery are standard-rated; some cocoa products can be zero-rated.