Import duty on Chocolate to United Kingdom (2026)
HS 1806901100 · Source: official United Kingdom tariff schedule · Updated 2026-06-11
TL;DR
Chocolate classify under HS 1806901100 in United Kingdom. Import duty 8.00 %. On a $1,000 FOB shipment, total taxes due at import ≈ $297 (effective rate ≈ 29.6%).
Tax breakdown at import
Sample shipment FOB $1,000, origin = China (duty basis: CIF)
| Tax | Rate | Amount (USD) | Note |
|---|---|---|---|
| Import duty (third-country) | 8.00 % | $80.40 | |
| VAT | 20.00 % | $217.08 | Paid at import to HMRC; recoverable as input tax if VAT-registered |
| Total taxes at import | 29.6% | $297.48 (≈¥2,017) | as % of CIF |
- Since 2021 the UK collects VAT at point of sale for consignments ≤£135; above £135 duty + import VAT apply as calculated
United Kingdom de minimis
Duty-free below £135 (intrinsic value)
Post-Brexit regime since 2021-01-01 (abolished £15 LVCR); stable since
Below £135 VAT is collected at checkout (marketplace liability); above, duty + import VAT apply.
As of 2026-06 · See 14-country de minimis tracker
Full schedule
HS 1806901100 details
14-country compare
Chocolate by market
China export side
Export VAT rebate