1806 90 900 0 — Preparations containing cocoa, in containers or immediate packings of <= 2 kg (excl. chocolate, chocolates and other chocolate products, sugar confectionery and substitutes therefor made from sugar substitution products, spreads and preparations containing cocoa for making beverages, and cocoa powder)
Preparations containing cocoa, in containers or immediate packings of <= 2 kg (excl. chocolate, chocolates and other chocolate products, sugar confectionery and substitutes therefor made from sugar substitution products, spreads and preparations containing cocoa for making beverages, and cocoa powder)
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.
Where it sits in the nomenclature
Section IV. Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
- 18Cocoa and cocoa preparations
- 1806Chocolate and other food preparations containing cocoa
- 1806 90Chocolate and other preparations containing cocoa, in containers or immediate packings of <= 2 kg (excl. in blocks, slabs or bars and cocoa powder)
- 1806 90 90Preparations containing cocoa, in containers or immediate packings of <= 2 kg (excl. chocolate, chocolates and other chocolate products, sugar confectionery and substitutes therefor made from sugar substitution products, spreads and preparations containing cocoa for making beverages, and cocoa powder)
- 1806 90 900 0you are here
Explanatory notes to heading 1806 3 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
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.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 18 — Cocoa and cocoa preparations 3 items
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.
Classification rulings for this code (13)
Machine translation from Russian. The original is the Russian wording of the ruling, and customs goes by it; this translation is for understanding only and has no legal force.
Finished food product with a mass fraction of fat 10%, presented in the form of a cottage cheese bar with the aroma of vanilla, rectangular shape, completely covered with chocolate glaze.
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The content of cocoa powder in the product in terms of a completely fat-free base is 7.69%.
Composition of the product: cottage cheese - 55.837 percent, sugar - 24.1 percent, glaze - 20.0%, flavoring ".
The composition of the glaze: sugar, substitute cocoa butter non-temperable laurine type (palm kernel oil, emulsifiers (sorbitan tristearate, soy lecithin)), cocoa powder, milk dry skimmed, emulsifiers (soy lecithin, E 476, flavors), flavoring "Vanilin".
The product is supplied in chilled (temperature 4±20C) or frozen (-180C) form, packed in a hermetically sealed flow pack made of metallized biaxial-oriented polypropylene film (BORP). Net mass is 40g.
GRI 1 and 6
Finished food product with a mass proportion of fat 26%, presented in the form of a cottage cheese bar with the aroma of vanilla, rectangular shape, completely covered with milk chocolate.
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The content of cocoa powder in the product in terms of a completely fat-free base is 4.9%.
Composition of the product: cottage cheese - 47,307%, sugar - 20,892%, milk chocolate - 20,0%, butter - 11,758%, vanilla extract. Chocolate composition: sugar, cocoa butter dry whole milk, cocoa grated, emulsifiers (soy lecithin), natural flavoring "Vanilla". The product comes in refrigerated (4±20C) or frozen (-180C) form, packed in a hermetically sealed flow pack made of metallized biaxially oriented polypropylene film (BORP), which is placed in cardboard packaging. The net mass is 50g.
GRI 1 and 6
Finished food product with a mass proportion of fat 15%, presented in the form of a cottage cheese bar with the aroma of vanilla, rectangular shape, completely covered with milk chocolate.
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The content of cocoa powder in the product in terms of a completely fat-free base is 4.9%.
Composition of the product: cottage cheese - 47.307%, sugar - 20.892%, milk chocolate - 20.0%, butter - 11.758%, vanilla extract. Chocolate composition: sugar, cocoa butter, whole milk powder, cocoa grated, emulsifiers (soy lecithin), natural flavoring "Vanilla". The product comes in refrigerated (4±20C) or frozen (-180C) form, packed in a hermetically sealed flow pack made of metallized biaxially oriented polypropylene film (BORP), which is placed in cardboard packaging. The net mass is 50g.
GRI 1 and 6
Finished food product with a mass fraction of fat 15%, presented in the form of a cottage cheese bar rectangular shape, completely covered with chocolate.
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The taste and smell are pure, sour-milk, sweet, with a pronounced taste and smell of vanilla. The content of cocoa in the product in terms of a completely fat-free base is 4.9%.
Composition of produce: cottage cheese - 47.307 %, sugar, 20.892 percent. milk chocolate - 20, 00%, butter - 11.785 %, Vanili extract is 0.016%. Chocolate composition: sugar, cocoa butter, whole milk powder, cocoa grated, emulsifier - lecithin (soy lecithin), natural flavoring - vanilla extract. The product comes in chilled (4 ± 2 C) or frozen (-18 C) form, packed in a hermetically sealed flow pack of metallized biaxially oriented polypropylene film (VORP), then in a cardboard box. Transport containers are a cardboard box.
Net mass is 40g.
GRI 1 and 6
Milk-containing product with a milk fat substitute is a ready-to-eat product in the form of a rectangular curd bar completely covered with chocolate glaze.
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The weight fraction of fat is 23%, including vegetable fat 11.27%. The content of cocoa powder in the product in terms of a completely fat-free base is 2.27%.
Composition of the product: cottage cheese (18.0%) - 47.1%, confectionery glaze, sugar, milk fat substitute (refined deodorized vegetable oils in natural and modified form (palm oil and its fractions, sunflower oil), antioxidants E320, E321, emulsifier E322), cocoa powder, butter, complex food additive (thickener E1414, stabilizers: guar gum, gum tree gum, gum), canned fruit. Glaze composition: sugar, refined deodorized coconut oil, cocoa oil substitute (hydrogenated fractionated palm kernel oil, emulsifiers (E492, E322)), cocoa powder, emulsifiers (E322, E476), flavoring.
Packed in a polymer film with flexographic printing. Net weight 45g.
GRI 1 and 6
Ready-to-eat food product in the form of homogeneous white or with a creamy hue of mass with visible and tangible presence of components.
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The weight fraction of fat is 23%, including vegetable fat 11.27%.
Composition of produce: cottage cheese (18.0%) - 58.55%; sugar; milk fat substitute (refined deodorized vegetable oils in natural and modified form (palm oil and its fractions), sunflower oil, antioxidants E320, E321. emulsifiers E322); pastry (sugar powder), Cocoa butter substitute non-temperable lauric type (refined deodorized palm kernel oil, including modified ones, emulsifiers: sorbitan tristearate, lecithins, Cocoa powder, emulsifiers: lecithin (soy lecithin) and E476, flavouring butter; complex food additive (thickener E1414). stabilizers: guar gum, The gum of the fruit of the carob tree, Carrageenan; vanillin flavor.
The content of cocoa powder in the product in terms of a completely fat-free base is 1.87%.
The product is packaged in polypropylene containers with a net lid of 180 g.
GRI 1 and 6
Finished food product with a mass fraction of fat 25.6%, presented in the form of a cottage cheese bar rectangular shape, completely covered with chocolate glaze.
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Product composition: cottage cheese - 36.231%, butter - 20.94%, sugar - 20.9%, glaze - 20.00%, thickener E1414, stabilizer (sodium alginate), flavor "Vanilla", preservative (potassium sorbate).
The composition of the glaze: sugar, cocoa butter substitute non-temperable laurine type, cocoa powder, confectionery fat, flavoring (natural "Vanilla"), emulsifier-lecithin. The content of cocoa powder in the product in terms of a completely fat-free base is 7.69%. The product comes in chilled form, packaged in a hermetically sealed flow pack of metallized biaxial-oriented polypropylene film (BORP). Net mass is 40g.
GRI 1 and 6
Finished food product with a mass fraction of fat 12.0%, presented in the form of a cottage cheese bar with rectangular cocoa, completely covered with chocolate glaze.
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The content of cocoa powder in the product in terms of a completely fat-free base is 14.8%.
Composition of the product: cottage cheese (i.e. 12.0%) - 54.2%, sugar, glaze, butter, cocoa powder, chocolate dark in powder (cocoa-grated, sugar, cocoa powder). Glaze composition: sugar, cocoa butter substitute non-temperable laurine type (hydrogenated palm kernel oil, emulsifiers (E492, E476, soy lecithin), skimmed milk powder, dry whey, cocoa powder, flavoring), coconut oil.
The product is supplied in chilled form, packaged in a polypropylene film. Net mass is 40g.
GRI 1 and 6
Finished food product with a mass proportion of fat 15%, presented in the form of a curd bar hemispherical shape, completely covered with milk chocolate.
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The content of cocoa powder in the product in terms of a completely fat-free base is 4.9%.
Composition of the product: cottage cheese - 55,884%, sugar - 24,1%, milk chocolate - 20,0%, vanilla extract. Chocolate composition: sugar, cocoa butter, whole milk powder, cocoa grated, emulsifiers (soy lecithin), natural flavoring.
The product is supplied in refrigerated (4±20C) or frozen (-180C) form, packed in 2 pieces. for 20g in a plastic container (Corex) and sealed in a flow pack of metallized biaxial-oriented polypropylene film (VORP). Net weight of package 40 g
GRI 1 and 6
Finished food product with a mass fraction of fat of 25.6%, presented in the form of a cottage cheese bar with cocoa (the presence of undyed cottage cheese grains in the base is allowed) in a rectangular form, completely covered with chocolate glaze.
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The content of cocoa powder in the product in terms of a completely fat-free base is 2.9%.
Composition of the product: cottage cheese - 32.2792%, butter - 22.1%, glaze (sugar, substitute for cocoa butter non-temperable laurine type (palm kernel oil), dry skimmed milk, dry milk whey, cocoa powder, emulsifiers (lecithins, E492, E476), flavoring) - 20.0%, sugar - 19.1%, cocoa powder - 3.0%, thickener E1414, dry milk whey, sweetener, preservative. The product is hermetically sealed in a flow-pack of metallized biaxial-oriented polypropylene film with information applied to the packaging for the consumer (name, composition, manufacturer, shelf life, etc.).
Net weight of produce 40 g.
GRI 1 and 6
Finished food product with a mass fraction of fat of 12.0%, presented in the form of a cottage cheese bar with a filling of "Strawberry", rectangular shape, completely covered with chocolate glaze.
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The total composition of the product: cottage cheese (b.d. 12.0%) - 54.39%, glaze - 18.35%, sugar - 13.52%, strawberry confits - 10.1%, butter - 2.68%. Confiture composition: sugar, strawberries, apple, pectin stabilizer, acidity regulator citric acid, potassium sorbate preservative, dye (paprika, carmine), flavoring. Glaze composition: sugar, cocoa butter substitute non-temperable laurine type (hydrogenated palm kernel oil, emulsifiers (E492, E476, soy lecithin), skimmed milk powder, dry whey, cocoa powder, flavoring), coconut oil.
The content of cocoa powder in the product in terms of a completely fat-free base is 14.5%.
The product is supplied in chilled form, packaged in a polypropylene film. Net mass is 40g.
GRI 1 and 6
Finished food product with a mass fraction of milk fat of 14.0%, presented in the form of a rectangular bar, with a delicate, whipped and homogeneous consistency from white to white-cream color, completely covered with milk chocolate.
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The content of cocoa powder in the product in terms of a completely defatted base is 1.35%.
Composition of the product: cottage cheese (skimmed milk, whole milk using sourdough based on lactic acid microorganisms) - 17.41%, starch molasses (maltose) - 16.4%, sugar - 13.19%, butter - 11.73%, skimmed milk - 7.82%, cream condensed with sugar (milk normalized, cream, sugar (sucrose, lactose)), dry egg fermented protein (obessaccharic), dry acid, gel acid (sulant), digestive aromatic agent (monal)
The composition of milk chocolate: sugar, cocoa butter, whole milk powder, cocoa grated, emulsifier (lecithins - soy), natural flavoring (vanilla).
The product is packaged in a polymer film of the type "flow-pack", the net weight of the product is 40 g.
GRI 1 and 6
The product in the form of a two-layer product: the upper layer (coffee cream, planted in the form of "drops" (15 "drops"), cream color), the lower layer (chocolate cream, brown color).
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The content of cocoa, in terms of dry skimmed base - 2.24%.
Composition of produce: water - 46.12%, vegetable-fat spread (milk fat substitute (refined deodorized vegetable oils): sunflower oil, rapeseed oil, palm kernel oil, soybean oil in natural and modified form; antioxidant concentrate of a mixture of tocopherols, drinking water, skim milk dry, lactose, emulsifiers: mono and diglycerides of fatty acids, lecithins; potassium sorbate preservative, beta-carotene dye - 25.59% sugar - 13.84%, dry milk cheese whey - 9.4%, Cocoa powder, gelatin beef, pasteurized egg yolk, potassium sorbate preservative, natural coffee, emulsifier soy lecithin, salt Citric acid regulator.
The product is transported in frozen form (-18 C) and ready for use after defrosting, packaged in polypropylene cups wrapped with a polypropylene lid and wrapped in a decorative shell (net weight of the product 85 g).
GRI 1 and 6
What import requires
Russian bans and restrictions
May applyWhether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line
- 1806Into RussiaProhibited
Товары происхождения либо отправления Украины
Шоколад и прочие готовые пищевые продукты, содержащие какао
Countries: Украина
Указ Президента РФ от 22.10.2018 № 592; Постановление Правительства РФ от 29.12.2018 № 1716-83
Veterinary and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 18Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Conformity assessment
May applyWhether the goods fall under a regulation depends on their name and characteristics. Check them against the list
- Диабетическая пищевая продукция (пищевая продукция, в которой отсутствуют или снижено содержание легкоусвояемых углеводов (моносахаридов – глюкоза, фруктоза, галактоза, и дисахаридов – сахароза, лактоза) относительно их содержания в аналогичной пищевой продукции и (или) изменен углеводный состав) (представление декларации о соответствии не требуется) — state registration certificate (part of the heading)
- ТР ТС 033/2013Safety of milk and dairy products
- Продукты молокосодержащие и молокосодержащие с заменителем молочного жира концентрированные и сгущенные с сахаром, сухие — declaration of conformity
- Молокосодержащий продукт на основе сыворотки — declaration of conformity
- Творожный сырок, сырок, творожная масса, творожный продукт, зерненый творог — declaration of conformity
Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.
How it is done in practice
Valid documents in the EAEU unified register for subheading 1806 90: certificates 0, declarations 16,474.
- By technical regulation
- ТР ТС 021/201116,462ТР ТС 022/201116,358ТР ТС 029/201214,937ТР ТС 033/2013200ТР ТС 005/201164
- Schemes
- 3д9,9761д4,8292д1,6034д376д27The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ООО «М ДЖИ ЭКСПЕРТ»РУП «Белорусский государственный институт метрологии»ТОО «Ғылыми-Зерттеу Орталығы» Алматы-Стандарт»
- Manufacturers outside the EAEU
- Türkiye330China251Italy245Germany180Iran142Poland102
Manufacturers of these goods →Check a supplier’s document by its number →
Payments on import
Duty for this code: 10%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
The right code is in the HS code search.