1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. 3. When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. Chapter residual rule: Where the country of origin cannot be determined by application of the primar y rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

Binding rules (Annex 22-01)

Specific

Cocoa beans, whole or broken, raw or roasted

Origin rule

The origin shall be the country where the cocoa beans of this heading are obtained in their natural or unprocessed state.

Specific

Cocoa shells, husks, skins and other cocoa waste

Origin rule

The origin shall be the country where the cocoa shells and other cocoa waste of this heading are derived from manufacturing or processing operations or from consumption.

Tariff shift

WTO rules (non-binding)

These rules reflect the EU position in WTO multilateral negotiations. They are not legally binding but serve as a subsidiary reference.

non-bindingSpecific

Cocoa beans, whole or broken, raw or roasted

Origin rule

The origin shall be the country where the cocoa beans of this heading are obtained in their natural or unprocessed state.

non-bindingSpecific

HS4 headings in this chapter(11)

1801Cocoa beans, whole or broken, raw or roasted

Specific

1802Cocoa shells, husks, skins and other cocoa waste

Specific

1803Cocoa paste, whether or not defatted

Tariff shift

1804Cocoa butter, fat and oil.

Tariff shift

1805Cocoa powder, not containing added sugar or other sweetening matter

Tariff shift

1806Chocolate and other food preparations containing cocoa

Split heading

180610- Cocoa powder, containing added sugar or other sweetening matter

Specific

180620- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

Notes and residual rules

Residual rule

Residual rule (mixtures)

Binding rules (Annex 22-01)

Specific

Cocoa beans, whole or broken, raw or roasted

Origin rule

The origin shall be the country where the cocoa beans of this heading are obtained in their natural or unprocessed state.

Specific

Cocoa shells, husks, skins and other cocoa waste

Origin rule

The origin shall be the country where the cocoa shells and other cocoa waste of this heading are derived from manufacturing or processing operations or from consumption.

Tariff shift

WTO rules (non-binding)

These rules reflect the EU position in WTO multilateral negotiations. They are not legally binding but serve as a subsidiary reference.

non-bindingSpecific

Cocoa beans, whole or broken, raw or roasted

Origin rule

The origin shall be the country where the cocoa beans of this heading are obtained in their natural or unprocessed state.

non-bindingSpecific

Cocoa paste, whether or not defatted

Origin rule

CTH

CTHchange of tariff heading (4 digits)

1804Tariff shift

Cocoa butter, fat and oil.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

1805Tariff shift

Cocoa powder, not containing added sugar or other sweetening matter

Origin rule

CTH

CTHchange of tariff heading (4 digits)

1806Split heading

Chocolate and other food preparations containing cocoa

Origin rule

As specified for subheadings

180610Specific

- Cocoa powder, containing added sugar or other sweetening matter

Origin rule

CTH, except from the headings of Chapter 17 and 1805.

CTHchange of tariff heading (4 digits)

180620Tariff shift

- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

Origin rule

CTH

CTHchange of tariff heading (4 digits)

180631Tariff shift

-- Filled

Origin rule

CTH

CTHchange of tariff heading (4 digits)

180632Tariff shift

-- Not filled

Origin rule

CTH

CTHchange of tariff heading (4 digits)

180690Tariff shift

- Other

Origin rule

CTH

CTHchange of tariff heading (4 digits)

Cocoa shells, husks, skins and other cocoa waste

Origin rule

The origin shall be the country where the cocoa shells and other cocoa waste of this heading are derived from manufacturing or processing operations or from consumption.

1803non-bindingTariff shift

Cocoa paste, whether or not defatted

Origin rule

CTH

CTHchange of tariff heading (4 digits)

1804non-bindingTariff shift

Cocoa butter, fat and oil.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

1805non-bindingTariff shift

Cocoa powder, not containing added sugar or other sweetening matter

Origin rule

CTH

CTHchange of tariff heading (4 digits)

1806non-bindingSpecific

Chocolate and other food preparations containing cocoa

Origin rule

As specified for subheadings

180610non-bindingTariff shift

- Cocoa powder, containing added sugar or other sweetening matter

Origin rule

CTH, except from the headings of Chapter 17 and 1805.

CTHchange of tariff heading (4 digits)

180620non-bindingTariff shift

- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

Origin rule

CTH

CTHchange of tariff heading (4 digits)

180631non-bindingTariff shift

-- Filled

Origin rule

CTH

CTHchange of tariff heading (4 digits)

180632non-bindingTariff shift

-- Not filled

Origin rule

CTH

CTHchange of tariff heading (4 digits)

180690non-bindingTariff shift

- Other

Origin rule

CTH

CTHchange of tariff heading (4 digits)

Chapter 18 - Cocoa and preparations

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