Understanding HSN Code for Chocolate
Every product traded internationally requires classification under the Harmonized System (HS) of nomenclature. For chocolate and other cocoa-based foods, the classification falls under Chapter 18 – Cocoa And Cocoa Preparations.
The primary HS code used is 1806, which covers chocolate and other food preparations containing cocoa. Whether it is chocolate bars, blocks, spreads, or beverages made from cocoa, they all sit under this category. Correct classification ensures accurate taxation, smooth customs clearance, and proper trade documentation.
Importance Of HS Code for Chocolate
Getting the HS code correct is critical for importers, exporters, and distributors. Here is why:
- Customs Clearance: Incorrect HS codes can delay shipments and attract penalties.
- Accurate GST Application: GST is levied based on product classification under HS codes.
- Trade Benefits: HS codes help access preferential duties under trade agreements.
- Global Uniformity: Since the HS system is standardized, it makes cross-border trade easier.
If you are dealing with chocolate and cocoa products, you must always verify the latest HS codes published by customs authorities.
HS Code Classification for Chocolate Products
🍫 HS Codes for Chocolate Products
Chocolate falls under HS Code 1806, used for food preparations containing cocoa.
180631
Product Description: Chocolate, filled bars or slabs
180632
Product Description: Chocolate, unfilled bars or slabs
180690
Product Description: Other food preparations containing cocoa, such as spreads, candies, and cocoa-based drinks
🍬 Accurate HS classification helps ensure smooth international chocolate trade and customs compliance.
GST Rates for Chocolate and Cocoa Preparations
Earlier, most cocoa-based products attracted 18% GST in India. However, after the GST Council’s 56th meeting in September 2025, the rate was reduced to 5% for chocolate and other cocoa preparations under Chapter 18.
This change is a major relief for both businesses and consumers. Importers benefit from reduced costs, and domestic manufacturers see increased demand as prices become more affordable.
HSN Codes And GST Rates For Chocolate Products
Here are the most searched chocolate and cocoa products under Chapter 18, their HS codes, and the current GST rates:
🍫 Cocoa & Chocolate GST Rate Comparison
Cocoa Beans
HSN Code: 180100
Category: Raw or roasted beans
GST Rate (2026): 5%
Earlier Rate: 18%
Cocoa Shells And Husks
HSN Code: 180200
Category: By-products of cocoa
GST Rate (2026): 5%
Earlier Rate: 18%
Cocoa Paste
HSN Code: 180310 / 180320
Category: Not defatted / defatted
GST Rate (2026): 5%
Earlier Rate: 18%
Cocoa Butter
HSN Code: 180400
Category: Edible cocoa fat
GST Rate (2026): 5%
Earlier Rate: 18%
Cocoa Powder
HSN Code: 180500
Category: Unsweetened powder
GST Rate (2026): 5%
Earlier Rate: 18%
Chocolate (General)
HSN Code: 180600
Category: Bars, blocks, spreads
GST Rate (2026): 5%
Earlier Rate: 18%
Filled Chocolate Bars
HSN Code: 180631
Category: Chocolate with fillings
GST Rate (2026): 5%
Earlier Rate: 18%
Unfilled Chocolate Bars
HSN Code: 180632
Category: Plain chocolate bars
GST Rate (2026): 5%
Earlier Rate: 18%
Other Cocoa Preparations
HSN Code: 180690
Category: Spreads, candies, drinks
GST Rate (2026): 5%
Earlier Rate: 18%
📊 GST on cocoa products was significantly reduced to promote affordability and trade efficiency.
Final Thoughts
Chocolate may sound simple, but when it comes to global trade, classification under the right HS code is essential. With the GST rate now at 5%, the chocolate industry in India stands to gain from reduced costs, higher consumption, and smoother exports.
Always ensure you use the correct HS code for customs clearance and verify GST applicability through the latest CBIC notifications.
FAQs for HS Code for Chocolate
The primary HS code for chocolate is 1806, which encompasses chocolate bars, spreads, and other cocoa-based products.
According to the latest GST Council updates, most chocolate and cocoa preparations are subject to a 5% GST.
No, cocoa beans (180100) and cocoa butter (180400) fall under different subheadings of Chapter 18.
The GST Council rationalized rates in September 2025 to make essential and widely consumed food items more affordable.
Yes, the HS system is globally harmonized at the 6-digit level, though some countries add extra digits for more detail.
