Sweet trade: Overview of the chocolate import market

As one of the worlds most popular sweets, chocolate trade creates astonishing commercial value annually. According to ITC data, global chocolate product trade exceeded $30 billion in 2022, with Chinas imports growing 15% year-on-year. In this sweet market,accurateClassification of Customsdirectly affects import costs and clearance efficiency for enterprises.

When handling chocolate import business, I often encounter clients experiencing clearance delays due to classification errors. For example, last year a client misclassifiedanimal-shaped chocolatesas regular block chocolates, resulting in customs inspection and tax supplements. This is precisely the professional knowledge well focus on today.

Chocolate ingredients: Classification of cocoa beans

All chocolate stories begin with that magical cocoa bean. In the customs classification system, cocoa beans have clear positioning:

• Tariff code 1801.0000: Applies to whole or broken cocoa beans, whether raw or roasted
• MFN tariff rate 8%, but the provisional rate for 2023 is 0, significantly reducing import costs
• VAT 13%: This is the uniform VAT rate for all chocolate ingredients and finished products

Special reminder: When importing cocoa beans,Proof of Originis crucial. Cocoa beans from African regions may enjoy more favorable tariff treatment, so origin planning is recommended in advance.

Classic products: Key classification points for block chocolates

For the most common block or bar chocolates in the market, customs classification mainly considers two key factors:

• With or without filling: This is the core criterion distinguishing between HS codes 1806.3100 and 1806.3200
• Net weight per unit: Chocolate blocks exceeding 2kg fall under other tariff codes

In actual business operations,the definition of fillingMost likely to spark controversy. According to customs interpretation, only fillings entirely encased in chocolate are considered as centers. Nuts or fruits embedded in chocolate, even if they appear to be "centers," are not classified as true filled chocolates.

Unlimited creativity: Classification techniques for specially shaped chocolates

In recent years, various uniquely shaped chocolate products have become market favorites. Such products should be classified under:

• HS code 1806.9000: Applies to all specially shaped chocolate products
• MFN tariff rate 8%: More favorable than regular block chocolate

The key criteria for determining special shapes are:

• Whether it can be consumed in one bite
• Whether it has distinct artistic features
• Whether it differs from conventional block or bar forms

I once handled a shipment oflandmark-shaped chocolates, which the client initially intended to declare as regular chocolate. After professional analysis, we ultimately classified them as special shapes, saving the client 2% in tariff costs.

Non-traditional chocolates: White chocolate and cocoa butter substitute products

Special attention is required for "chocolate" products that do not contain cocoa ingredients:

• White chocolate: Although the name contains "chocolate," it is classified under 1704.9000 because it does not contain cocoa solids.
• Cocoa butter substitute chocolate: Uses vegetable oil instead of cocoa butter, also classified under confectionery
• Tariff difference: MFN rate of 10%, higher than genuine chocolate products

This type of product often leads to classification disputes during import due to inaccurate declaration of the product name. It is recommended to clearly label it as "cocoa-free" and provide a detailed ingredient list when declaring.

Chocolate products: Classification analysis from ice cream to beverages

Classification of composite products containing cocoa is more complex, common cases include:

Special reminder: Classification of chocolate productsdoes not depend on cocoa content, but rather on their essential characteristics. For example, even ice cream containing significant cocoa should be classified as ice cream rather than chocolate.

Practical suggestions for chocolate imports

Based on 20 years of foreign trade experience, I summarize the following practical recommendations:

• Pre - classification in advance: For specially shaped products, apply for customs advance classification rulings
• Complete declaration: Provide detailed product formulas, processing methods, and actual photos
• Monitor free trade agreements: Imports from Switzerland, Belgium and other countries may enjoy preferential rates
• Compliance management: Maintain complete classification documentation to address potential customs queries

Remember, chocolate import isnt just sweet business—it requires professional trade knowledge. Mastering these classification points will make your chocolate import operations smooth as silk.