US Tariff on Cocoa and Chocolate Product
Export Rules/ Tariffs
1 April 2026
U.S. Tariff Developments on Cocoa and Chocolate Products (2025)
Region: US
Status: In force
Summary
In 2025, cocoa and chocolate products exported to the United States were temporarily subject to an additional 10% reciprocal tariff, applied on top of existing MFN duties. This measure increased import costs for cocoa beans, semi-processed cocoa products, and chocolate preparations.
However, from 13 November 2025, the U.S. Administration issued an Executive Order fully exempting cocoa and its derivatives from the reciprocal tariff scheme. As a result:
All cocoa and cocoa-based products reverted to their standard HTS duty rates.
The exemption was made retroactive, enabling importers to claim refunds for duties paid under the reciprocal tariff.
No new tariff increases were introduced under HTS Revision 32 for cocoa or chocolate products.
Scope and Applicability
The document applies to imports of cocoa and chocolate products into the United States, covering:
Raw and semi-processed cocoa products under HTS Chapter 18 (1801–1805)
Cocoa preparations and chocolate products under HTS 1806, including powders, bulk preparations, and finished chocolate products
It is relevant to:
Cocoa processors and chocolate manufacturers
Exporters supplying the U.S. market
Importers seeking tariff refunds for eligible entries made after 13 November 2025
Key Requirements
For cocoa and chocolate sector stakeholders, the key points are:
Raw and semi-processed cocoa products (beans, shells, paste, butter, and cocoa powder without sugar) remain duty-free under U.S. MFN rates.
Cocoa preparations and chocolate products continue to face high MFN tariffs, especially where sugar and/or dairy content is significant (HTS 1806).
Cocoa and its derivatives are explicitly exempted from reciprocal tariffs, regardless of country of origin.
Importers may request refunds of reciprocal duties already paid through established U.S. Customs procedures (e.g. Post Summary Corrections or protests).
Preferential access under Free Trade Agreements (FTAs) remains commercially important, as many cocoa and chocolate products enter the U.S. at reduced or zero duty for FTA partners.
Compliance Deadline
The exemption from reciprocal tariffs applies to all qualifying cocoa and cocoa-based products entered on or after 13 November 2025 (12:01 a.m. ET).
Refund claims may be submitted in accordance with U.S. Customs and Border Protection timelines and procedures, with no new compliance deadline introduced beyond existing customs rules.
Downloadable Resources