Product classification
HS code for Cocoa liquor: 1803.10
Cocoa, paste, not defatted.
Classification of cocoa liquor under HS 1803.10
Cocoa liquor, also known as cocoa paste (not defatted), is classified under HS code 1803.10. Chapter 18 of the Harmonized System covers cocoa and cocoa preparations. Heading 1803 is specifically for cocoa paste, whether or not defatted. The subheading 1803.10 is reserved for paste that retains its natural fat content, known as cocoa butter. Cocoa liquor is produced by grinding roasted cocoa nibs into a smooth, liquid state; it contains both cocoa solids and cocoa butter in their natural proportions (roughly 50-58% fat). Because it has not undergone the pressing process to remove the fat, it is categorized as "not defatted." This classification is critical for trade because cocoa liquor is a primary raw material for chocolate manufacturing, and its classification distinguishes it from the "defatted" version (1803.20) which has had most of the cocoa butter removed. The classification follows GRI 1 and 6, focusing on the fat content as the primary distinguishing factor between the two subheadings under 1803.
- Covers
- Unsweetened cocoa liquor
- Non-defatted cocoa paste
- Chocolate liquor (pure form)
- Ground cocoa nibs in paste form
- Also under 1803.10
- Barry Callebaut cocoa liquor
- Cargill cocoa mass
- Olam cocoa paste
- Valrhona cocoa liquor
Codes often confused with 1803.10
Common mistake. Cocoa liquor is frequently confused with cocoa butter (1804.00) or cocoa powder (1805.00). Cocoa butter is the pure fat extracted from the paste, while cocoa powder is the solid remains after the fat is removed. It is also distinct from 1803.20, which is cocoa paste that has been wholly or partly defatted through mechanical pressing.
Top exporters and importers of HS 180310 (the code used for cocoa liquor), 2025
In 2025, the largest exporter of HS 180310 (the code used for cocoa liquor) in UN Comtrade data was the Netherlands, with 23% of world exports; the largest importer in UN Comtrade data was Belgium, with 11% 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 180310, not only cocoa liquor.
Top exporters 2025 · share of world exports
- 1 Netherlands $2.2B 23% of world exports
- 2 Côte d'Ivoire $1.8B 18% of world exports
- 3 Germany $1.0B 11% of world exports
World total: $9.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Belgium $1.1B 11% of world imports
- 2 United States $1.1B 11% of world imports
- 3 Netherlands $1.0B 10% of world imports
World total: $10.2B 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 liquor
Brazil classifies cocoa liquor under NCM 1803.10.00: HS 1803.10 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 liquor
What is the HS code for Cocoa liquor?
The HS code for Cocoa liquor is 180310 (Cocoa; paste, not defatted). The HS code for cocoa liquor (not defatted cocoa paste) is 1803.10.
How do I classify Cocoa liquor for customs?
Cocoa liquor is classified under HS code 180310 — Cocoa; paste, not defatted. This is a 6-digit subheading level code.
Is cocoa liquor the same as chocolate?
No, cocoa liquor is a raw ingredient. Once sugar, milk, or additional cocoa butter is added, the product is classified under 1806 as chocolate.
Which countries are the top exporters of cocoa liquor (HS 180310)?
In 2025, the top exporters of HS 180310 (the code used for cocoa liquor) in UN Comtrade data were the Netherlands ($2.2B, 23% of world exports), Côte d'Ivoire ($1.8B) and Germany ($1.0B). World exports came to about $9.5B, 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 cocoa liquor (HS 180310)?
In 2025, the top importers of HS 180310 (the code used for cocoa liquor) in UN Comtrade data were Belgium ($1.1B, 11% of world imports), the United States ($1.1B) and the Netherlands ($1.0B). World imports came to about $10.2B, 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 liquor the same in all countries?
The base HS code 180310 for Cocoa liquor 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 liquor in Brazil?
In Brazil, cocoa liquor (HS 180310) is classified under NCM 1803.10.00.