Act Info:
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, labelling or relabelling of containers and 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) | |||
| 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 1000 | - Not defatted | kg. | 16% |
| 1803 2000 | - 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 | ||
| 18061000 | - Cocoa powder, containing added sugar or other sweetening matter | kg. | 16% |
| 18062000 | - 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: | |||
| 18063100 | - -Filled | kg. | 16% |
| 18063200 | - -Not filled | kg. | 16% |
| 180690 | - Other: | ||
| 18069010 | -- -Chocolate and chocolate products | kg. | 16% |
| 18069020 | -- -Sugar confectionery containing cocoa | kg. | 16% |
| 18069030 | -- -Spreads containing cocoa | kg. | 16% |
| 18069040 | -- -Preparations containing cocoa for making | kg. | 16% |
| beverages | |||
| 18069090 | -- -Other | kg. | 16% |
* The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail Price. For percentage of abatement -please see Appendix V.