Commodity information for 1806329000

Overview

Import

The commodity code for importing is 1806329000.

Goods are subject to Value added tax (0.00 %) or Value added tax (20.00 %), Please see related guidance as to when zero VAT applies.

Importing from outside the UK is subject to a third country duty of 8.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 18063290.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

  • 1. This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

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

Additional chapter notes

  • 1. When imported in the form of an assortment, goods of subheadings 1806 20, 1806 3100, 1806 32 and 1806 90 are subject to an agricultural component (AC) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

  • 2. Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

Section notes

In this section the term “pellets` means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Measures and restrictions for importing into the UK under the UKGT

Measures for South Africa
Country Measure Value Conditions that apply Exclusions Start date
(End date)
Footnotes
Value added tax 20.00 % 01/06/2020 03020
Value added tax Additional code: VATZ VAT zero rate 0.00 % 01/09/2019 03026
Third country duty 8.00 % 01/01/2021
Non preferential tariff quota Order No: 050085  43.00 % Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, European Union, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia 01/01/2021
(31/12/2021)
Restriction on entry into free circulation Conditions 01/01/2021 CD597
Import control of organic products Conditions 01/01/2021 CD808
Veterinary control Conditions 01/01/2021 Footnotes
South Africa (ZA) Tariff preference 4.80 % 01/01/2021
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Measures and restrictions for exporting from the UK under the UKGT

There are no export measures for this commodity on this date.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Veterinary control for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
N853 UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
Y058 Particular provisions: Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) Import/export allowed after control
Y930 Particular provisions: The declared goods are not concerned by Commission Decision 2007/275/EC and Commission Implementing Regulation (EU) 2019/2007 Import/export allowed after control
C084 Other certificates: Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) Import/export allowed after control
  No document provided Import/export not allowed after control
E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
N853 UN/EDIFACT certificates: Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
  2.00 kg Import/export allowed after control
Y930 Particular provisions: The declared goods are not concerned by Commission Decision 2007/275/EC and Commission Implementing Regulation (EU) 2019/2007 Import/export allowed after control
C084 Other certificates: Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples) Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control

Veterinary control for All third countries

Code Description
CD624

The entry into free circulation of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD686

Goods, which form part of passengers’ personal luggage and are intended for personal consumption or use, shall not be subjected to Official controls, by virtue of Article 7 of Commission delegated regulation 2019/2122.

CD737

Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

Value added tax for All countries

Code Description
03026

UK VAT zero rate

Additional code

Measure: Value added tax

Code Description code
VATZ VAT zero rate

Value added tax for All countries

Code Description
03020

UK VAT standard rate

Restriction on entry into free circulation for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C678 Other certificates: Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
Y937 Particular provisions: The declared goods are not concerned by Commission Implementing Regulation (EU) 2019/1793 Import/export allowed after control
Y978 Particular provisions: Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793 Import/export allowed after control
  No document provided Import/export not allowed after control
E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C678 Other certificates: Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261)) Import/export allowed after control
Y937 Particular provisions: The declared goods are not concerned by Commission Implementing Regulation (EU) 2019/1793 Import/export allowed after control
  30.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control

Restriction on entry into free circulation for All countries

Code Description
CD597

The release for free circulation of consignments of food and feed listed in Annexes I and II to Regulation (EU) 2019/1793 shall be subject to the presentation of a duly finalised Common Health Entry Document (CHED) as provided for in Article 57(2)(b) of Regulation (EU) 2017/625, which confirms that the consignment is in compliance with the applicable rules referred to in Article 1(2) of that Regulation.

Import control of organic products for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C644 Other certificates: Certificate of inspection for organic products Import/export allowed after control
Y929 Particular provisions: Goods not concerned by Regulation (EC) No 834/2007 (organic products) Import/export allowed after control
  No document provided Import/export not allowed after control

Import control of organic products for All countries

Code Description
CD808

If goods bear a reference to organic production in the labelling, advertising or accompanying documents, the declarant has to present the certificate of inspection C644 as referred to in the Article 33(1)(d) of the Regulation (EC) No 834/2007 (equivalent products). If the goods are not equivalent products, code Y929 must be declared.
Without prejudice to any measures or actions taken in accordance with Article 30 of Regulation (EC) No 834/2007 and/or Article 85 of Regulation (EC) No 889/2008, the release for free circulation in the Community of products not in conformity with the requirements of that Regulation shall be conditional on the removal of references to organic production from the labelling, advertising and accompanying documents.

Last updated: 12 April 2021 View latest amendments