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CN code: 1806 90 19

Other

CN hierarchy: 1818061806 90

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
In scope of EUDR
Duty
8.3 % 18.7 % MFN
VAT
6 %
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Prepare a Due Diligence Statement (DDS)
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 18 — Chapter 18 - cocoa and cocoa preparations

EU Cellar CN2026 · Updated 2026-05-13 14:50

1806 90 19 ---- Other

Why this?
  • CHAPTER_NOTE_18_1 Chapter note

    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);(
    • b) preparations of headings 403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_18_2 Chapter note

    2Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_18_3 Chapter note

    1When imported in the form of an assortment, goods of subheadings 180620, 180631, 180632 and 180690 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

    EUR-Lex 02025R1926-20260101

EUDR status

EUR-Lex 02023R1115-20251226

In scope of EUDR
The CN code is listed in Annex I of Regulation (EU) 2023/1115. A Due Diligence Statement (DDS) must be submitted before placement on the EU market.
Relevant commodity
  • Cocoa 1806
    Chocolate and other food preparations containing cocoa

Want to see what applies from a specific country of origin? Select origin country ↓

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
8.3 % 18.7 %

Erga omnes — applies to all third countries. Inherited from 1806900000.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
  • EEA (European Economic Area) 2012 0.0 % 18.7 %
    Tariff preference
    FN CD303
  • Central America 2200 0.0 %
    Tariff preference
  • Iceland IS 0.0 % 18.7 %
    Tariff preference
    FN CD303
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • All third countries 1008 —
    Veterinary control
    FN CD737FN CD626FN CD624FN CD686
  • area EU EU —
    Veterinary control
    FN CD737FN CD626FN CD644FN CD624FN CD686
  • area FO FO —
    Veterinary control
    FN CD686FN CD624FN CD737FN CD626
VAT
Skatteverket
6 % foodstuffs — temporarily reduced 2026-04-01 – 2027-12-31, then 12 %
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 12 measures in force.

What do I do now?

EUDR applies to this code

Country of origin

The risk tier determines how strict the due diligence obligations are under EUDR. Low risk: simplified. Standard: usual checks. High risk: enhanced controls.

Because EUDR applies to this code

  1. Prepare a Due Diligence Statement (DDS)

    Prepare a Due Diligence Statement (DDS) in TRACES NT before placing the goods on the EU market. Klassio pre-fills what can be inferred from the CN code.

    Open DDS preview ›

  2. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 1806 90 19 and the duty rate above.

    Importing goods (Tullverket) ›

  3. Look up the country risk tier

    Reg. (EU) 2025/1093 sets the risk tier (low, standard, high) per origin country. The tier determines the scope of checks and documentation required.

    Country risk lookup ›

  4. Verify geolocation

    Polygon or point per forestry unit, agricultural plot, or farm. SAM-block IDs (Sweden) are resolvable via Jordbruksverket.

    Attach SAM-block ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources