Just sayin' chocolate is consumable by humans...

Income tax rules about meals... more on that front..
Chocolate is a food, it's consumable by humans, therefore, giving chocolates falls under the meals and entertainment 50% deductible rules.

The only time something is considered Advertising and Promo, is when it's not consumable by humans.  It's perfectly acceptable to give dog treats instead, and those, not consumable by humans, if they really were a reasonable expense, could be gifted as a promo item. However, to make them more acceptable, you might want to ensure they have some sort of reference to your company stamped on them, not just a bag of dog treats... as Advertising and Promo should be something that advertises your company, not the company whose product you are giving away.

That's why all those big companies give away mugs, hats, etc. with their company logo on it.  They're pretty smart, they've figured out the rules and realized that chocolate isn't going to cut it, and they want to make what they do give away memorable and lasting.  They don't want you consuming it, they want you wearing it, displaying it, so the longevity matters...

I don't know how often I run across new business owners who give away chocolate.  It's just not the smartest move they could make, given the tax rules, but hey, I wouldn't turn it down, but don't expect me to display it, or keep it very long, or remember who gave it to me, because chocolate just doesn't have any of those qualities.  Just sayin'