1. 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 | 1805 | Cocoa powder, not containing added sugar or other sweetening matter |
| Subheading | 1805.00 | Cocoa powder, unsweetened (no 6-digit subdivision) |
| Full Code | 1805.00.00 | Cocoa powder, not containing added sugar or other sweetening matter |
2. Overview
HS code 1805.00.00 classifies pure unsweetened cocoa powder — the dry, powdered product remaining after cocoa butter has been removed from cocoa paste. It is one of the most widely traded cocoa derivatives used in food manufacturing, bakery, confectionery, and beverages. The defining characteristic is the ABSENCE of added sugar or sweetening matter.
3. Examples of Goods Classified Under 1805.00.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Natural Cocoa Powder | Acidic, light brown cocoa powder; classic baking ingredient |
| Dutch-Process Cocoa Powder | Alkalized powder; darker colour, milder flavour |
| High-Fat Cocoa Powder | Powder retaining higher cocoa butter content (>20%) |
| Low-Fat Cocoa Powder | Powder with most fat removed; used in dietary products |
| Raw/Organic Cocoa Powder | Minimally processed from certified organic beans |
| Industrial Cocoa Powder | Bulk cocoa powder for food manufacturing use |
4. Related HS Codes
The following HS codes are related to 1805.00.00 and may be relevant depending on the specific product characteristics:
| HS Code | Description |
| 1806.10.00 | Cocoa powder WITH added sugar or sweetening matter |
| 1804.00.00 | Cocoa butter (extracted before powder is made) |
| 1803.20.00 | Cocoa paste, defatted (precursor to powder) |
| 2106.90.00 | Food preparations with cocoa as ingredient |
| 0901.90.00 | Coffee substitutes (similar use in beverages) |
5. Key Classification Decision Table
Use the following table to determine whether goods should be classified under 1805.00.00 or an alternative code:
| Feature | 1805.00.00 Applies | Other Codes Apply |
| Sugar content | No added sugar or sweetener | With added sugar/sweetener → 1806.10 |
| Form | Dry powder form | Paste/liquid form → 1803.xx |
| Fat content | Any fat content (high or low fat) | Cocoa butter alone → 1804.00 |
| Mixed products | Pure unsweetened cocoa powder only | Mixed cocoa drink powder → 2106.90 |
6. Duty & Trade Considerations
The following general trade and tariff considerations apply when importing or exporting goods under HS code 1805.00.00:
| Aspect | Detail |
| Chapter | Chapter 18 — Cocoa and Cocoa Preparations |
| WCO Section | Section IV |
| EAC/Uganda CET | 0–10% depending on use classification |
| VAT (Uganda) | Applicable at standard rate for food inputs |
| Key Markets | Europe (confectionery), North America (baking), Asia (beverages) |
| Common Traders | Cocoa processors, food ingredient distributors, bakery suppliers |
Document prepared for customs and trade classification reference purposes only.