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Chapter 18 - Cocoa and cocoa preparations

28 tariff codes found in this chapter

HS CodeDescriptionMFN Rate
1801.00.00.00Cocoa beans, whole or broken, raw or roasted.Free
1802.00.00.00Cocoa shells, husks, skins and other cocoa waste.Free
1803.10.00.00Cocoa paste, whether or not defatted. - Not defattedFree
1803.20.00.00Cocoa paste, whether or not defatted. - Wholly or partly defattedFree
1804.00.00.00Cocoa butter, fat and oil.Free
1805.00.00.00Cocoa powder, not containing added sugar or other sweetening matter.Free
1806.10.10.00Chocolate and other food preparations containing cocoa. - Cocoa powder, containing added sugar or other sweetening matter - Containing 90% or more by weight of sugar6%
1806.10.90.00Chocolate and other food preparations containing cocoa. - Cocoa powder, containing added sugar or other sweetening matter - Other6%
1806.20.10.00Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Cocoa paste containing added sugar or other sweetening matter, whether or not enriched with additional cocoa butter, but containing no other ingredientsFree
1806.20.21.00Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Chocolate ice cream mix or ice milk mix: - Within access commitment5%
1806.20.22.00Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Chocolate ice cream mix or ice milk mix: - Over access commitment265% but not less than $1.15/kg
1806.20.90Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - OtherFree
1806.20.90.10Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Other - Chocolate crumb: - Chocolate crumb, chocolate powdersFree
1806.20.90.90Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Other - OtherFree
1806.31.00.00Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Filled6%
1806.32.00Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled6%
1806.32.00.10Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Confectionery6%
1806.32.00.90Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Other6%
1806.90.11.00Chocolate and other food preparations containing cocoa. - Other - Chocolate ice cream mix or ice milk mix: - Within access commitment5%
1806.90.12.00Chocolate and other food preparations containing cocoa. - Other - Chocolate ice cream mix or ice milk mix: - Over access commitment265% but not less than $1.15/kg
1806.90.90Chocolate and other food preparations containing cocoa. - Other - Other6%
1806.90.90.11Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolates6%
1806.90.90.12Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolate coated nuts6%
1806.90.90.13Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other confectionery6%
1806.90.90.19Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other6%
1806.90.90.91Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Chocolate coated nuts6%
1806.90.90.92Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other confectionery6%
1806.90.90.99Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other6%

About HS Chapter 18

Chapter 18 of the Canadian customs tariff covers cocoa and cocoa preparations. TariffCalc lists 28 10-digit tariff items in this chapter, with MFN (Most Favoured Nation) duty rates ranging from 0.0% to 265.0% (average 22.3%).

10 of 28 items (36%) are duty-free under MFN. Importers from countries with Canadian free trade agreements (CUSMA, CETA, CPTPP, CCFTA, CKFTA, and others) can often import at 0% when rules of origin are met.

Example calculation

Value for duty (CAD)$10,000
MFN duty (22.3%)$2,229
GST 5%$611
Total landed (before freight)$12,840

Simplified illustrative calculation. Provincial taxes (HST/PST/QST) and surtaxes not included.

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Frequently asked questions

What is HS Chapter 18 in the Canadian customs tariff?

Chapter 18 covers cocoa and cocoa preparations. It contains 28 10-digit tariff items in the TariffCalc database, with MFN duty rates ranging from 0.0% to 265.0%.

What is the typical duty rate for Chapter 18 imports?

The average MFN rate across Chapter 18 is 22.3%. 10 of 28 items are duty-free under MFN, with the remainder subject to duty. Free trade agreements (CUSMA, CETA, CPTPP) may reduce the rate to 0% for qualifying goods.

Do free trade agreements apply?

Yes. Most items in this chapter qualify for preferential rates under CUSMA (US, Mexico), CETA (EU, UK), CPTPP (Japan, Vietnam, etc.), and other Canadian FTAs. See each tariff item’s detail page for the full rate-by-agreement breakdown.

How do I calculate import duties?

For a CAD $10,000 shipment in this chapter at the average MFN rate (22.3%), duties would be approximately $2,229, plus 5% GST ($611), for a total of $12,840 before freight. Use the TariffCalc calculator for a precise calculation by tariff item, country of origin, and province.

Calculate import duties for Chapter 18 products

Get a complete duty, surtax, GST/HST, and provincial tax calculation for any tariff code in this chapter.

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