18
Section IV · Chapter 18
Cocoa and cocoa preparations
Chapter Notes
1
This Chapter does not cover:
a) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (chapter 16).
b) preparations of headings 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
This Chapter does not cover the preparations of headings 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
[HS2022 Changes in this chapter w.e.f. 1 jan 2022 by finance act, 2021 - Chapter Note 1 Substituted]
2
Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter,
other food preparations containing cocoa.
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 1801 | COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED | ||||||||
| 1801 | 1801 00 00 | COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED | Kg. | 15% | |||||
| 1802 | COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | ||||||||
| 1802 | 1802 00 00 | COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | Kg. | 30% | |||||
| 1803 | Not defatted | ||||||||
| 1803 | 1803 10 00 |
- |
Not defatted | Kg. | 30% | ||||
| 1803 | 1803 20 00 |
- |
Wholly or partly defatted | Kg. | 30% | ||||
| 1804 | COCOA BUTTER, FAT AND OIL | ||||||||
| 1804 | 1804 00 00 | COCOA BUTTER, FAT AND OIL | Kg. | 30% | |||||
| 1805 | COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | ||||||||
| 1805 | 1805 00 00 | COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | Kg. | 30% | |||||
| 1806 | CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA | ||||||||
| 1806 | 1806 10 00 |
- |
Cocoa powder, containing added sugar or other sweetening matter | Kg. | 30% | ||||
| 1806 | 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. | 30% | ||||
| - | Other, in blocks, slabs or bars : | ||||||||
| 1806 | 1806 31 00 |
-- |
Filled | Kg. | 30% | ||||
| 1806 | 1806 32 00 |
-- |
Not Filled | Kg. | 30% | ||||
| 1806 | 1806 90 | - | Other : | ||||||
| 1806 | 1806 90 | 1806 90 10 | --- | Chocolate and chocolate products | kg. | 30% | - | ||
| 1806 | 1806 90 | 1806 90 20 | --- | Sugar confectionary containing cocoa | kg. | 30% | - | ||
| 1806 | 1806 90 | 1806 90 30 | --- | Spreads containing cocoa | kg. | 30% | - | ||
| 1806 | 1806 90 | 1806 90 40 | --- | Preparations containing cocoa for making | kg. | 30% | - | ||
| 1806 | 1806 90 | 1806 90 90 | --- | Other | kg. | 30% | - | ||