HS Code Structure Breakdown
The hierarchical classification of this HS code under the World Customs Organization (WCO) Harmonized System is as follows:
| Level | Code | Description |
| Section | IV | Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco |
| Chapter | 18 | Cocoa and Cocoa Preparations |
| Heading | 1804 | Cocoa butter, fat and oil |
| Subheading | 1804.00 | Cocoa butter, fat and oil (no 6-digit subdivision) |
| Full Code | 1804.00.00 | Cocoa butter, fat and oil |
2. Overview
HS code 1804.00.00 classifies cocoa butter, fat, and oil — the naturally occurring fat extracted from cocoa beans or cocoa paste. It is a key ingredient in chocolate manufacturing and widely used in pharmaceutical and cosmetic industries. It has a characteristic melting point near human body temperature, giving it unique properties.
3. Examples of Goods Classified Under 1804.00.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Natural Cocoa Butter | Pure fat pressed from cocoa beans; used in premium chocolate |
| Deodorized Cocoa Butter | Refined/deodorized version for white chocolate and cosmetics |
| Cocoa Oil (Liquid form) | Extracted oil fraction from cocoa; same classification |
| Cocoa Fat Blocks | Solidified cocoa butter in block form for industrial use |
| Pharmaceutical Grade Cocoa Butter | High-purity cocoa butter used as suppository base |
| Cosmetic Grade Cocoa Butter | Used in skin lotions, lip balms, moisturisers |
4. Related HS Codes
The following HS codes are related to 1804.00.00 and may be relevant depending on the specific product characteristics:
| HS Code | Description |
| 1801.00.00 | Cocoa beans (source material) |
| 1803.10.00 | Cocoa paste, not defatted |
| 1803.20.00 | Cocoa paste, wholly or partly defatted |
| 1805.00.00 | Cocoa powder, not containing added sugar |
| 1515.90.00 | Other fixed vegetable fats and oils (if not from cocoa) |
| 3304.99.00 | Beauty/skin care preparations containing cocoa butter |
| 3006.60.00 | Pharmaceutical suppository bases (cocoa butter use) |
5. Key Classification Decision Table
Use the following table to determine whether goods should be classified under 1804.00.00 or an alternative code:
| Feature | 1804.00.00 Applies | Other Codes Apply |
| Origin | Fat/oil extracted from cocoa beans | Other vegetable oils → 1515.xx |
| Form | Solid blocks, liquid or refined | Mixed with sugar/milk → 1806.xx (chocolate) |
| Cosmetic use | Classified here regardless of final use | Finished cosmetic product → 3304.xx |
| Pharmaceutical use | Classified here in raw form | Finished pharmaceutical → 3006/3004 |
6. Duty & Trade Considerations
The following general trade and tariff considerations apply when importing or exporting goods under HS code 1804.00.00:
| Aspect | Detail |
| Chapter | Chapter 18 — Cocoa and Cocoa Preparations |
| WCO Section | Section IV |
| EAC/Uganda CET | 0% import duty (raw agricultural/processed input) |
| VAT (Uganda) | 0% VAT (exempt as food ingredient input) |
| High Value Commodity | One of the most valuable cocoa derivatives globally |
| Common Traders | Chocolate manufacturers, cosmetic producers, pharmaceutical companies |
Document prepared for customs and trade classification reference purposes only.