HS code · 4-digit heading
HS Code 18.03 – Cocoa; paste; whether or not defatted
What HS 18.03 covers
Heading 1803 of the Harmonized System (HS) covers 'Cocoa; paste; whether or not defatted.' This classification refers to the product obtained by grinding roasted cocoa nibs, also universally known as cocoa liquor or cocoa mass. It represents the first significant transformation of the cocoa bean into a usable cocoa product. The scope encompasses cocoa paste in both its natural (full-fat) state, where all the natural cocoa butter is retained, and its defatted forms, where a portion of the cocoa butter has been pressed out. The crucial boundary for 1803 is that it is a 'paste' or 'mass,' distinguishing it from the raw or roasted beans (1801), separated cocoa butter (1804), or cocoa powder (1805). Sub-categories include full-fat cocoa liquor, partially defatted cocoa mass, and fully defatted cocoa paste. Accurate classification is essential for trade compliance, as the fat content (defatted vs. non-defatted) can sometimes influence tariff rates and is always critical for food labeling and quality standards. Historically, the process of grinding cocoa beans into a paste is ancient, fundamental to traditional cocoa beverages, and became industrialized to form the basis of modern chocolate making. This heading serves as a key intermediate product within Chapter 18, 'Cocoa and Cocoa Preparations,' bridging the gap between the raw cocoa bean (1801) and more refined products like cocoa butter (1804), cocoa powder (1805), and finished chocolate products (1806).
- Covers
- Cocoa liquor
- Cocoa mass
- Unsweetened chocolate liquor
- Full-fat cocoa paste
- Partially defatted cocoa paste
- Fully defatted cocoa paste
- Organic cocoa liquor
- Gourmet cocoa mass
- Industrial cocoa paste
- Bulk cocoa liquor
- Pure cocoa paste
- Roasted cocoa paste
- Non-alkalized cocoa liquor
- Alkalized cocoa liquor
- Natural cocoa paste
- Pressed cocoa mass
- Liquid cocoa liquor
- Solid cocoa mass blocks
- Cocoa extract (paste form)
- Unsweetened baking chocolate (paste).
- Examples
A major chocolate manufacturer in Belgium imports large volumes of full-fat cocoa liquor from processing facilities in Côte d'Ivoire and the Netherlands, shipped in heated tanks by ocean and then road, for immediate use in chocolate bar production, benefiting from the EU's zero tariffs on cocoa preparations from many origins. A confectionery ingredient supplier in the USA imports partially defatted cocoa paste from Malaysia for distribution to various food producers, utilizing bulk containers and ocean freight, subject to MFN tariffs and FDA food safety standards. A Japanese patisserie chain sources premium organic cocoa mass from a specialized processor in Ecuador for its high-end chocolate products, preferring air freight for smaller, high-value consignments, subject to specific organic certifications and quality checks.
Subheadings under 18.03 2
Codes often confused with 18.03
Common mistake. Traders frequently misclassify 1803 with 1801 (Cocoa beans) or 1805 (Cocoa powder). The critical distinction from 1801 is that 1803 is the *ground paste* of the bean, not the whole or broken bean itself. Confusion with 1805 arises because 1805 is the *powder* resulting from significant defatting and pulverization, whereas 1803 is the *paste* which retains a substantial amount of cocoa butter. Another error can be confusing it with 1804 (Cocoa butter); 1803 is the whole mass containing both solids and fat, while 1804 is the *separated fat* component. The key to correct classification lies in the physical form (paste vs. powder vs. separated fat) and the precise fat content (for defatted variants).
Top exporters and importers of HS code 1803, 2025
In 2025, the largest exporter of HS code 1803 in UN Comtrade data was the Netherlands, with 21% of world exports; the largest importer in UN Comtrade data was the United States, with 12% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Netherlands $2.2B 21% of world exports
- 2 Côte d'Ivoire $1.8B 17% of world exports
- 3 Germany $1.1B 10% of world exports
World total: $10.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.5B 12% of world imports
- 2 Netherlands $1.3B 11% of world imports
- 3 Belgium $1.1B 9.2% of world imports
World total: $12.3B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
Questions about HS 18.03
What is HS code 1803?
HS code 1803 is a 4-digit heading in the Harmonized System that covers: Cocoa; paste; whether or not defatted. Heading 1803 of the Harmonized System (HS) covers 'Cocoa; paste; whether or not defatted.' This classification refers to the product obtained by grinding roasted cocoa nibs, also universally known as cocoa liquor or cocoa mass. It represents the first significant transformation of the cocoa bean into a usable cocoa product. The scope encompasses cocoa paste in both its natural (full-fat) state, where all the natural cocoa butter is retained, and its defatted forms, where a portion of the cocoa butter has been pressed out. The crucial boundary for 1803 is that it is a 'paste' or 'mass,' distinguishing it from the raw or roasted beans (1801), separated cocoa butter (1804), or cocoa powder (1805). Sub-categories include full-fat cocoa liquor, partially defatted cocoa mass, and fully defatted cocoa paste. Accurate classification is essential for trade compliance, as the fat content (defatted vs. non-defatted) can sometimes influence tariff rates and is always critical for food labeling and quality standards. Historically, the process of grinding cocoa beans into a paste is ancient, fundamental to traditional cocoa beverages, and became industrialized to form the basis of modern chocolate making. This heading serves as a key intermediate product within Chapter 18, 'Cocoa and Cocoa Preparations,' bridging the gap between the raw cocoa bean (1801) and more refined products like cocoa butter (1804), cocoa powder (1805), and finished chocolate products (1806).
What products fall under HS code 1803?
Cocoa liquor, cocoa mass, unsweetened chocolate liquor, full-fat cocoa paste, partially defatted cocoa paste, fully defatted cocoa paste, organic cocoa liquor, gourmet cocoa mass, industrial cocoa paste, bulk cocoa liquor, pure cocoa paste, roasted cocoa paste, non-alkalized cocoa liquor, alkalized cocoa liquor, natural cocoa paste, pressed cocoa mass, liquid cocoa liquor, solid cocoa mass blocks, cocoa extract (paste form), unsweetened baking chocolate (paste).
What are common misclassifications for HS code 1803?
Traders frequently misclassify 1803 with 1801 (Cocoa beans) or 1805 (Cocoa powder). The critical distinction from 1801 is that 1803 is the *ground paste* of the bean, not the whole or broken bean itself. Confusion with 1805 arises because 1805 is the *powder* resulting from significant defatting and pulverization, whereas 1803 is the *paste* which retains a substantial amount of cocoa butter. Another error can be confusing it with 1804 (Cocoa butter); 1803 is the whole mass containing both solids and fat, while 1804 is the *separated fat* component. The key to correct classification lies in the physical form (paste vs. powder vs. separated fat) and the precise fat content (for defatted variants).
Which countries are the top exporters of goods under HS code 1803?
In 2025, the top exporters of HS code 1803 in UN Comtrade data were the Netherlands ($2.2B, 21% of world exports), Côte d'Ivoire ($1.8B) and Germany ($1.1B). World exports came to about $10.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 1803?
In 2025, the top importers of HS code 1803 in UN Comtrade data were the United States ($1.5B, 12% of world imports), the Netherlands ($1.3B) and Belgium ($1.1B). World imports came to about $12.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 1803 structured?
HS code 1803 is a 4-digit heading under Chapter 18 of the Harmonized System. The first 2 digits (18) identify the chapter, and digits 3-4 (03) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.