Product classification
HS code for Cocoa butter: 1804.00
Cocoa, butter, fat and oil.
Classification of cocoa butter under HS 1804.00
Cocoa butter, fat, and oil are classified under HS code 1804.00. This heading is part of Chapter 18, which covers cocoa and cocoa preparations. Cocoa butter is the fat extracted from cocoa beans, typically through hydraulic pressing of cocoa paste (liquor) or whole beans. The classification 1804.00 is unique because it covers the fat regardless of whether it is refined or unrefined, provided it retains the essential character of cocoa fat. It is a primary ingredient in chocolate manufacturing, providing the characteristic melting properties, and is also widely used in the cosmetic and pharmaceutical industries. The code applies to cocoa butter in solid, plastic, or liquid states.
- Covers
- Crude cocoa butter
- Refined cocoa butter
- Cocoa fat extracted from beans
- Cocoa oil
- Deodorized cocoa butter
- 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. Cocoa butter is often confused with HS code 1803.10 (not defatted cocoa paste) or 1803.20 (wholly or partly defatted cocoa paste). While cocoa paste contains cocoa butter, 1804.00 is reserved for the isolated fat. Another common error is HS code 1515.90, which covers other fixed vegetable fats and oils. However, because cocoa butter has a specific heading in Chapter 18, the general vegetable oil codes in Chapter 15 are not applicable according to the General Rules of Interpretation.
Top exporters and importers of HS 180400 (the code used for cocoa butter), 2025
In 2025, the largest exporter of HS 180400 (the code used for cocoa 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 cocoa 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 cocoa butter
Brazil classifies cocoa 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 cocoa butter
What is the HS code for Cocoa butter?
The HS code for Cocoa butter is 180400 (Cocoa; butter, fat and oil). The HS code for cocoa butter, fat, and oil is 1804.00.
How do I classify Cocoa butter for customs?
Cocoa butter is classified under HS code 180400 — Cocoa; butter, fat and oil. This is a 6-digit subheading level code.
Does this code include white chocolate?
No, white chocolate contains cocoa butter but also sugar and milk solids, which classifies it under HS code 1704.90 as sugar confectionery not containing cocoa (since cocoa butter is technically the fat and not the cocoa solids).
Which countries are the top exporters of cocoa butter (HS 180400)?
In 2025, the top exporters of HS 180400 (the code used for cocoa 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 cocoa butter (HS 180400)?
In 2025, the top importers of HS 180400 (the code used for cocoa 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 Cocoa butter the same in all countries?
The base HS code 180400 for Cocoa 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 cocoa butter in Brazil?
In Brazil, cocoa butter (HS 180400) is classified under NCM 1804.00.00.