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US Tariffs on Cocoa and Cocoa Preparations from South Korea — 10% (2026)

Tariff Rate Breakdown

10%

Section 122 Base

10%

Total Effective Rate

KORUS — qualifying goods may enter duty-free

Among US trading partners for cocoa and cocoa preparations, South Korea plays a notable role, with approximately $169B in total bilateral trade.

The current tariff framework for cocoa and cocoa preparations from South Korea reflects the post-SCOTUS landscape: a 10% Section 122 tariff replaced the previously higher IEEPA rates after the Court's February 2026 ruling.

The Section 122 tariff is subject to a 150-day statutory time limit and is set to expire approximately July 24, 2026, unless Congress acts to extend or replace it. Importers should monitor legislative developments closely as this deadline approaches.

Cocoa and Cocoa Preparations (HTS Chapter 18) carry an average MFN duty rate of 3.5% in addition to the Section 122 tariff. No additional Section 232 or Section 301 surcharges apply to most products in this category from South Korea.

South Korea is party to the KORUS, which may provide preferential or duty-free access for qualifying cocoa and cocoa preparations. Importers should verify rules of origin requirements to take advantage of preferential rates.

Key products in HTS Chapter 18 imported from South Korea include Cocoa beans, Cocoa butter, Cocoa powder, Chocolate bars, Chocolate chips, and Cocoa paste.

Common Products in Chapter 18

Cocoa beansCocoa butterCocoa powderChocolate barsChocolate chipsCocoa pasteWhite chocolateHot cocoa mix

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Frequently Asked Questions

What is the current tariff rate on cocoa and cocoa preparations from South Korea?

As of March 2026, cocoa and cocoa preparations from South Korea face a base tariff of 10% under Section 122. The effective rate can be up to 10%.

Will the tariff on cocoa and cocoa preparations from South Korea change?

The Section 122 tariff of 10% expires approximately July 24, 2026, unless Congress extends it. Monitor legislative developments for updates.

How did the Supreme Court ruling affect cocoa and cocoa preparations imports from South Korea?

The Supreme Court's February 20, 2026 ruling struck down IEEPA reciprocal tariffs as exceeding presidential authority. The president signed a replacement 10% tariff under Section 122 the same day, effective February 24. Qualifying goods under KORUS may still enter duty-free.