Product classification
HS code for Cacao butter: 1804.00
Cocoa, butter, fat and oil.
Classification of cacao butter under HS 1804.00
Cacao butter is classified under HS code 1804.00. This heading specifically covers cocoa butter, fat, and oil. Cacao butter is the fatty substance contained in the beans, which is typically extracted by hydraulic pressing of the cocoa paste (grunted nibs) or through the processing of whole beans. The classification is straightforward because heading 1804 is dedicated exclusively to these fats. The product may be in a solid, semi-solid, or liquid state (oil) and still fall under this code. It includes cocoa butter that has been filtered or refined, and even deodorized cocoa butter, provided it has not been mixed with other substances or further prepared as a chocolate product. The purity of the fat as being derived solely from the cacao bean is the primary requirement for this classification.
- Covers
- Pure cocoa butter
- Cocoa fat
- Cocoa oil
- Deodorized cocoa butter
- Press-extracted cocoa fat
- Also under 1804.00
- Callebaut cocoa butter
- Valrhona cocoa butter
- Ghirardelli cocoa butter
- Palmer's Cocoa Butter Formula
Codes often confused with 1804.00
Common mistake. Cacao butter is sometimes misclassified under HS code 1515, which covers other fixed vegetable fats and oils. However, because Chapter 18 provides a specific heading for cocoa-derived fats, it takes precedence over the general vegetable oil headings in Chapter 15. Another common error involves HS code 1803, cocoa paste. While cocoa paste contains cocoa butter (usually around 50-58%), it is the whole ground bean mass; once the fat is separated from the solids, the fat moves to 1804.00 and the remaining solids (cocoa powder) move to 1805.00. It should also not be confused with white chocolate, which contains cocoa butter but also sugar and milk solids, falling under 1704.90.
Top exporters and importers of HS 180400 (the code used for cacao butter), 2025
In 2025, the largest exporter of HS 180400 (the code used for cacao butter) in UN Comtrade data was the Netherlands, with 24% of world exports; the largest importer in UN Comtrade data was Germany, with 13% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 180400, not only cacao butter.
Top exporters 2025 · share of world exports
- 1 Netherlands $4.5B 24% of world exports
- 2 Malaysia $2.3B 12% of world exports
- 3 Indonesia $2.2B 12% of world exports
World total: $18.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $2.6B 13% of world imports
- 2 Belgium $2.3B 12% of world imports
- 3 United States $2.3B 11% of world imports
World total: $19.8B 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.
Brazil NCM code for cacao butter
Brazil classifies cacao butter under NCM 1804.00.00: HS 1804.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 cacao butter
What is the HS code for Cacao butter?
The HS code for Cacao butter is 180400 (Cocoa; butter, fat and oil).
How do I classify Cacao butter for customs?
Cacao butter is classified under HS code 180400 — Cocoa; butter, fat and oil. This is a 6-digit subheading level code.
What is the HS code for cocoa butter?
The HS code for cocoa butter, fat, and oil is 1804.00.
Does 1804.00 include cocoa oil?
Yes, HS code 1804.00 specifically includes cocoa oil along with cocoa butter and fat.
Which countries are the top exporters of cacao butter (HS 180400)?
In 2025, the top exporters of HS 180400 (the code used for cacao butter) in UN Comtrade data were the Netherlands ($4.5B, 24% of world exports), Malaysia ($2.3B) and Indonesia ($2.2B). World exports came to about $18.9B, 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 cacao butter (HS 180400)?
In 2025, the top importers of HS 180400 (the code used for cacao butter) in UN Comtrade data were Germany ($2.6B, 13% of world imports), Belgium ($2.3B) and the United States ($2.3B). World imports came to about $19.8B, 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.
Is the HS code for Cacao butter the same in all countries?
The base HS code 180400 for Cacao butter is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cacao butter in Brazil?
In Brazil, cacao butter (HS 180400) is classified under NCM 1804.00.00.