Section Text
CHAPTER 18
COCOA AND COCOA PREPARATIONS
NOTES
1. This Chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.
3. In relation to products of this Chapter, 1[labelling or relabelling of containers or repacking] from bulk
packs to retail packs or the adoption of any other treatment to render the product marketable to the
consumer, shall amount to manufacture.
| Tariff Item | Description of goods | Units | Rate of duty | |
| (1) | (2) | (3) | (4) | |
| 1801 00 00 | COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED | kg. | 16% | |
| 1802 00 00 | COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | kg. | 16% | |
| 1803 | COCOA PASTE, WHETHER OR NOT DEFATTED | |||
| 1803 10 00 | - | Not defatted | kg. | 16% |
| 1803 20 00 | - | Wholly or partly defatted | kg. | 16% |
| 1804 00 00 | COCOA BUTTER, FAT AND OIL | kg. | 16% | |
| 1805 00 00 | COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | kg. | 16% | |
| 1806 | CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA | |||
| 1806 10 00 | - | Cocoa powder, containing added sugar or other sweetening matter | kg. | 16% |
| 1806 20 00 | - | 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. | kg. | 16% |
| - | Other, in blocks, slabs or bars : | |||
| 1806 31 00 | -- | Filled | kg. | 16% |
| 1806 32 00 | -- | Not ?lled | kg. | 16% |
| 1806 90 | - | Other: | ||
| 806 90 10 | --- | Chocolate and chocolate products | kg. | 16% |
| 1806 90 20 | --- | Sugar confectionery containing cocoa | kg. | 16% |
| 1806 90 30 | --- | Spreads containing cocoa | kg. | 16% |
| 1806 90 40 | Preparations containing cocoa for making beverages | kg. | 16% | |
| 1806 90 90 | --- | Other | kg. | 16% |
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1. Substituted by Notification No : .11/2008 dated 01.03.08 for the words labelling or relabelling of containers and repacking.