Break the dark chocolate in a pan with a thick bottom. Add the cream and place the pan over very low heat. Stir the chocolate and cream gently until chocolate has melted. Take pan off the heat, and mix butter and five-spice powder with the chocolate.
Pour the chocolate mixture in a shallow dish and cool the chocolate mixture down. Cover dish with plastic foil and place in refrigerator and cool for another hour.
Dip a tablespoon in hot water and make chocolate curls by scraping the chocolate truffle mixture from the bottom of the dish. Dust the curls with cocoa powder. Cover the truffle curls with foil and keep them in the refrigerator.
NOTE: In principle you can use any type of chocolate and logically, the flavor and the cocoa percentage of that chocolate will determine the flavor of the end product, the chocolate curls.