HS 18.06 — Chocolate and other food preparations containing cocoa

Chapter 18 Cocoa and cocoa preparations. · SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 18.06 from Japan's official tariff schedule. Which column applies? Most imports take the WTO rate (or General/Temporary where shown, if lower); GSP/LDC are preferential rates for developing countries; EPA rates (inside each row) apply when your goods qualify under that agreement's rules of origin. Rows without a percentage rate (specific, compound, seasonal or quota rates) need case-by-case review. Use the Calc button for the landed-cost estimate.

Code	Description	General	Temporary	WTO	GSP	LDC	Unit	Law
18.06	Chocolate and other food preparations containing cocoa
1806.10	Cocoa powder, containing added sugar or other sweetening matter
	1 Containing added sugar	35%		29.8%		Free
1806.10 110	- Containing not less than 50% by weight of sucrose EPA rates (6) ASEAN: (29.8%) · Viet Nam: (29.8%) · CPTPP: For the Pooled Quota 17.6% Other than for the Pooled Quota ※17.7% · EU: For the Pooled Quota 17.6% · UK: Subject to Preferential Import Certificate 17.6% · ASEAN/Australia/New Zealand(RCEP): (29.8%)		※17.7%				KG	SP / FD	Specialist review
1806.10 190	- Other EPA rates (6) ASEAN: 29.8% · Viet Nam: 29.8% · CPTPP: For the Pooled Quota 17.6% Other than for the Pooled Quota 29.8% · EU: For the Pooled Quota 17.6% · UK: Subject to Preferential Import Certificate 17.6% · ASEAN/Australia/New Zealand(RCEP): 29.8%						KG	FD	Specialist review
1806.10 200	2 Other EPA rates (15) Singapore: Free · Mexico: Free · Malaysia: Free · ASEAN: 12.5% · Philippines: Free · Switzerland: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 9.4% · China / (RCEP): 9.4% · Korea / (RCEP): 9.4%	25%		15%	12.5%	Free	KG	FD
1806.20	Other preparations in blocks, slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg
	1 Food preparations of goods of heading 04.01 to 04.04 containing cocoa powder in a proportion by weight of less than 10%
	(1)Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers	28% + 799 yen/kg				Free
1806.20 311	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 5.2% · EU: 10.5% · UK: 10.5%		21%	(21%)			KG	FD
1806.20 319	- Other EPA rates (1) CPTPP: 23.8% + 679 yen/kg			23.8% + 679 yen/kg			KG	FD	Specialist review
	(2)Other
1806.20 321	A Containing added sugar EPA rates (8) ASEAN: 23.8% · Switzerland: 19% · Australia: 19% · CPTPP: 4.3% · EU: 4.3% · UK: 4.3% · ASEAN/Australia/New Zealand(RCEP): 23.8% · JP-US Trade Agreement 1**: 4.3%	28%		23.8%		Free	KG	FD
1806.20 322	B Other EPA rates (8) ASEAN: 21.3% · Philippines: 17% · Switzerland: 17% · Australia: 17% · CPTPP: 3.8% · EU: 12.6% · UK: 12.6% · ASEAN/Australia/New Zealand(RCEP): 21.3%	25%		21.3%		Free	KG	FD
	2 Other
	(1)Containing added sugar
	A Chewing gum and other sugar confectionery, preparations in blocks, slabs, bars and paste	35%		29.8%		Free
1806.20 112	- Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose EPA rates (6) ASEAN: (29.8%) · Viet Nam: (29.8%) · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota ※1% · EU: (5.4%) · UK: (5.4%) · ASEAN/Australia/New Zealand(RCEP): (29.8%)		※1%				KG	SP / FD	Specialist review
	- Other
1806.20 113	-- Foods, the largest single ingredient of which is sugar by weight EPA rates (6) ASEAN: 29.8% · Viet Nam: 29.8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 29.8% · EU: 5.4% · UK: 5.4% · ASEAN/Australia/New Zealand(RCEP): 29.8%						KG	FD	Specialist review
1806.20 119	-- Other EPA rates (7) ASEAN: 29.8% · Switzerland: 23.8% · Australia: 23.8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 29.8% · EU: 5.4% · UK: 5.4% · ASEAN/Australia/New Zealand(RCEP): 29.8%						KG	FD	Specialist review
	B Other	28%		(28%)		Free		FD
1806.20 121	- Containing not less than 50% by weight of sucrose EPA rates (5) ASEAN: (28%) · CPTPP: For the Pooled Quota 18.8% Other than for the Pooled Quota ※18.9% · EU: 5.1% · UK: 5.1% · ASEAN/Australia/New Zealand(RCEP): (28%)		※18.9%				KG	SP	Specialist review
1806.20 129	- Other EPA rates (5) ASEAN: 28% · CPTPP: For the Pooled Quota 18.8% Other than for the Pooled Quota 28% · EU: 5.1% · UK: 5.1% · ASEAN/Australia/New Zealand(RCEP): 28%						KG		Specialist review
	(2)Other	25%		21.3%
1806.20 210	- For the quantity (quota) stipulated on food preparations containing cocoa for manufacture of chocolate by a cabinet order, on the basis of the quantity of demand of powdered milk and such food preparations for manufacture of chocolate in the coming fiscal year (April-March), and also in consideration of other relevant conditions EPA rates (1) CPTPP: #Free **2		#Free				KG	FD	Specialist review
	- Other				12.5%	Free
	-- Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Tariff Measures Law :
1806.20 291	--- Provided for in the tariff items set out in TWQ-JP13 in paragraph 13 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as “the CPTPP” in this heading) or in the tariff items set out in TRQ-19 in paragraph 20 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as “the Japan-EU EPA” in this heading) EPA rates (2) CPTPP: For the Pooled Quota 12.5% · EU: For the Pooled Quota 12.6%						KG	FD	Specialist review
1806.20 292	--- Provided for in the tariff items set out in TWQ-JP14 in paragraph 14 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-20 in paragraph 21 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA EPA rates (2) CPTPP: For the Pooled Quota Free · EU: For the Pooled Quota Free						KG	FD	Specialist review
1806.20 293	--- Other EPA rates (2) Switzerland: For the Pooled Quota Free · Australia: For the Pooled Quota (Intended for use as materials for chocolate) Free						KG	FD	Specialist review
	-- Other
1806.20 296	--- Provided for in subparagraph 8 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership (hereinafter referred to as “the Japan-UK EPA” in this heading) EPA rates (1) UK: Subject to Preferential Import Certificate 12.6%						KG	FD	Specialist review
1806.20 297	--- Provided for in subparagraph 9 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA EPA rates (1) UK: Subject to Preferential Import Certificate Free						KG	FD	Specialist review
1806.20 299	--- Other EPA rates (1) CPTPP: 21.3%						KG	FD	Specialist review
	Other, in blocks, slabs or bars :
1806.31 000	Filled EPA rates (7) ASEAN: 10% · Switzerland: For the Pooled Quota 8% · Australia: 8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 10% · EU: 1.8% · UK: 1.8% · ASEAN/Australia/New Zealand(RCEP): 10%	10%		(10%)		Free	KG	FD
1806.32	Not filled
1806.32 100	1 Chocolate confectionery EPA rates (6) ASEAN: 10% · Switzerland: For the Pooled Quota 8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 10% · EU: 1.8% · UK: 1.8% · ASEAN/Australia/New Zealand(RCEP): 10%	10%		(10%)		Free	KG	FD
	2 Other
	(1)Containing added sugar	35%		29.8%		Free
1806.32 212	- Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose EPA rates (5) ASEAN: (29.8%) · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota ※1% · EU: (5.4%) · UK: (5.4%) · ASEAN/Australia/New Zealand(RCEP): (29.8%)		※1%				KG	SP / FD	Specialist review
	- Other
1806.32 213	-- Foods, the largest single ingredient of which is sugar by weight EPA rates (5) ASEAN: 29.8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 29.8% · EU: 5.4% · UK: 5.4% · ASEAN/Australia/New Zealand(RCEP): 29.8%						KG	FD	Specialist review
1806.32 219	-- Other EPA rates (5) ASEAN: 29.8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 29.8% · EU: 5.4% · UK: 5.4% · ASEAN/Australia/New Zealand(RCEP): 29.8%						KG	FD	Specialist review
1806.32 220	(2)Other EPA rates (10) Singapore: Free · Malaysia: Free · ASEAN: 21.3% · Australia: 4% · Mongolia: 6.7% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 13.3% · China / (RCEP): 13.3%	25%		21.3%	12.5%	Free	KG	FD
1806.90	Other
1806.90 100	1 Chocolate confectionery EPA rates (7) ASEAN: 10% · Switzerland: For the Pooled Quota 8% · Australia: 8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 10% · EU: 1.8% · UK: 1.8% · ASEAN/Australia/New Zealand(RCEP): 10%	10%		(10%)		Free	KG	FD
	2 Other
	(1)Food preparations of goods of heading 04.01 to 04.04 containing cocoa powder in a proportion by weight of less than 10%
	A Containing not less than 30% of natural milk constituents by weight, calculated on the dry matter, excluding whipped cream in pressurized containers	28% + 799 yen/kg				Free
1806.90 311	- For "the Pooled Quota of other milk products″ EPA rates (3) CPTPP: 5.2% · EU: 10.5% · UK: 10.5%		21%	(21%)			KG	FD
1806.90 319	- Other EPA rates (1) CPTPP: 23.8% + 679 yen/kg			23.8% + 679 yen/kg			KG	FD	Specialist review
	B Other
1806.90 321	(a)Containing added sugar EPA rates (7) ASEAN: 23.8% · Switzerland: 19% · Australia: 19% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 23.8%	28%		23.8%		Free	KG	FD
1806.90 322	(b)Other EPA rates (7) ASEAN: 21.3% · Switzerland: 17% · Australia: 17% · CPTPP: 3.8% · EU: 12.6% · UK: 12.6% · ASEAN/Australia/New Zealand(RCEP): 21.3%	25%		21.3%		Free	KG	FD
	(2)Other
	A Containing added sugar	35%		29.8%		Free
1806.90 212	- Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose EPA rates (5) ASEAN: (29.8%) · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota ※1% · EU: (5.4%) · UK: (5.4%) · ASEAN/Australia/New Zealand(RCEP): (29.8%)		※1%				KG	SP / FD	Specialist review
	- Other
1806.90 213	-- Foods, the largest single ingredient of which is sugar by weight EPA rates (5) ASEAN: 29.8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 29.8% · EU: 5.4% · UK: 5.4% · ASEAN/Australia/New Zealand(RCEP): 29.8%						KG	FD	Specialist review
1806.90 219	-- Other EPA rates (5) ASEAN: 29.8% · CPTPP: For the Pooled Quota Free Other than for the Pooled Quota 29.8% · EU: 5.4% · UK: 5.4% · ASEAN/Australia/New Zealand(RCEP): 29.8%						KG	FD	Specialist review
1806.90 220	B Other EPA rates (5) Switzerland: 17% · Australia: 17% · CPTPP: 3.8% · EU: 3.9% · UK: 3.9%	25%		21.3%	12.5%	Free	KG	FD

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Source & disclaimer. Rates from Japan Customs, tariff schedule 2026-04-01 (Government Standard Terms of Use). Reference only — classification and the applicable rate are decided by customs at declaration; confirm with a licensed customs broker. Consumption tax (10%) applies on top of duty. See the import taxes guide and the customs FX rates.