1806 31 00 — Chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars: filled

1806 Chocolate and other food preparations containing cocoa (+): 1806 10 – Cocoa powder, containing added sugar or other sweetening matter 1806 20 – Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other similar form in containers or immediate packings, of a content exceeding 2 kg – Other, in blocks, slabs or bars: 1806 31 – – Filled 1806 32 – – Not filled 1806 90 – Other

Chocolate consists mainly of cocoa paste and sugar or other sweeteners, usually with flavoring additives, and cocoa butter; in some cases ayahi

cocoa powder and vegetable oil may replace the cocoa paste. Milk, coffee, hazelnuts, almonds, orange peel, etc., are also sometimes added. Chocolate and products of chocolate may be put up either in the form of blocks, slabs, tablets, bars, pastilles, croquettes, granules or powder, or in the form of filled chocolates with a filling of cream, fruit, liqueur, etc. The heading also covers all sugar confectionery containing cocoa in any proportion (including chocolate nougat), sweetened cocoa powder, chocolate powder, chocolate paste, and, in general, all food preparations containing cocoa (other than those excluded by the General Explanatory Note to this Chapter). Chocolate enriched with vitamins is also classified in this heading. The heading excludes: (a) white chocolate (consisting of cocoa butter, sugar and milk powder) (heading 1704); (b) sweet biscuits and other bakers' wares and pastry products, completely coated with chocolate (heading 1905). Subheading Explanatory Notes. Subheading 1806 20 Goods presented "in other similar forms" are classified in subheading 1806 20 if they are in the form of tablets, grains, discs, drops, balls, chips, flakes, sprinkles, shavings and the like. The goods of this subheading are generally intended for the manufacture of chocolate products, bakers' wares, sugar confectionery, ice cream, etc., or are used for decorative purposes. Subheading 1806 31 For the purposes of this subheading, the term "filled" means blocks, slabs or bars having an inner cavity filled with, for example, cream, a sugar crust, desiccated coconut, fruits, fruit paste, liqueur paste, marzipan, nuts, nougat, caramel or a combination of these products, enclosed in chocolate. Solid blocks, slabs or bars of chocolate containing, for example, cereal grains, fruit or nuts (whether whole or in pieces) which are embedded throughout the chocolate are not regarded as "filled" chocolate.

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2. Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Подсубпозиции 1806 90 110 0 и 1806 90 190 0 не включают шоколадные конфеты, изготовленные целиком из шоколада одного типа.