In recent years, various chocolates with unique shapes, diverse flavors, and exquisite packaging have won the favor of consumers due to their mellow taste. Next, let's learn about the customs classification of cocoa beans and chocolate.
I. Cocoa Beans
Cocoa beans are the primary raw material for chocolate and other cocoa products, mainly produced in parts of Africa, South America, and Asia. Cocoa beans should be classified under tariff line 1801.0000 (whole or broken cocoa beans, raw or roasted), at an import MFN rate of 8%, a provisional rate of 0 within the year, and a VAT rate of 13%.
II. Chocolate Blocks or Bars
Pure chocolate is classified as chocolate without any filling, and its main ingredients are cocoa, sugar, and so on. Chocolate blocks or bars without fillings and other cocoa-containing products (each piece weighing no more than 2 kg) should be classified under tariff line 1806.3200 (other block or bar containing cocoa food without fillings, weighing ≤ 2 kg), at an import MFN rate of 10% and a VAT rate of 13%.
The main ingredients of filled chocolate typically include cocoa, skimmed milk powder, and sugar. Chocolate blocks or bars with fillings, and other cocoa-containing products (each piece weighing no more than 2 kg), should be classified under tariff line 1806.3100 (other filled chocolate blocks or bars weighing ≤2 kg), at an import MFN rate of 8% and a VAT rate of 13%.
The aforementioned filled chocolates refer to block or bar-shaped foods coated in chocolate with center fillings (e.g., filled with cream, sugar shell, dried coconut, fruit, fruit paste, liquor, marzipan, nuts, nougat, caramel, or mixtures of these). Solid chocolate blocks or bars embedded with cereals, fruits, or nuts (whether in pieces or whole) throughout the entire chocolate are not considered filled chocolates.
III. Chocolates in Special Shapes
Chocolates that contain cocoa, have a special shape, and can be eaten in one bite are categorized as chocolates in special shapes. Chocolate in special shapes should be classified under tariff line 1806.9000 (other chocolates and food preparations containing cocoa), with an import MFN rate of 8% and a value-added tax rate of 13%.
The term "chocolate in special shapes" primarily includes the following categories: first, animal and plant shapes, such as conch, scallop, seahorse, fish, shrimp and crab, flowers, and leaves; second, common object shapes, such as water droplets, diamonds, shells, heart shapes, pentagonal stars, and relief shapes, and third, three-dimensional geometric shapes, such as spheres, ingot shapes, and conical shapes.
IV. White Chocolate and Cocoa Butter Substitute Chocolate Products
White chocolate mainly consists of cocoa butter, sugar, and milk powder, but it does not contain cocoa in fact.
Cocoa butter substitute chocolate mainly consists of white granulated sugar and cocoa butter substitutes, but it does not contain cocoa in fact.
White chocolate and "chocolate" products that do not contain cocoa (with cocoa butter not being considered cocoa) should be classified under tariff line 1704.9000 (sugar confectionery not containing cocoa), at an import MFN rate of 10% and a value-added tax rate of 13%.
V. Chocolate Products
(I) Chocolate Ice Cream
The main ingredients of chocolate ice cream are raw milk, white granulated sugar, cocoa, and drinking water. It is an ice cream containing cocoa. Ice cream and other frozen desserts containing any proportion of cocoa should be classified under tariff line 2105.0000 (ice cream and other frozen desserts, whether or not containing cocoa), with an import MFN rate of 12% and a VAT rate of 13%.
(II) Chocolate Cake
Chocolate cake primarily consists of eggs, flour, and cocoa, and is categorized as a pastry containing cocoa. Chocolate cakes containing cocoa should be classified under tariff line 1905.9000 (other breads, pastries, biscuits, and bakery cakes), at an import MFN rate of 10% and a VAT rate of 13%.
(III) Chocolate Drinks
Chocolate drinks mainly consist of water, sugar, milk, and chocolate, and are classified as beverages containing cocoa. Beverages containing cocoa should be classified under tariff code 2202.9900, with an import MFN rate of 5% and a VAT rate of 13%.
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