CHAPTER 18 (Chapter Notes)

 

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
1801 00 00 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED kg. Free 15% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
1802 00 00 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE  kg. Free 30% - IGST: 5% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
1803

COCOA PASTE, WHETHER OR NOT DEFATTED

           
1803 10 00 - Not defatted kg. Free 30% - IGST: 5% UAE: 21%
Australia: 17.1%
Malaysia: 5%
SAFTA: 8%
1803 20 00 - Wholly or partly defatted kg. Free 30% - IGST: 5% UAE: 21%
Australia: 17.1%
Malaysia: 5%
SAFTA: 8%
1804 00 00 COCOA BUTTER, FAT AND OIL kg. Free 30% - IGST: 18% Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
1805 00 00

COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER

kg. Free 30% - IGST: 18% Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
1806

CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA

           
1806 10 00 - Cocoa powder, containing added sugar or other sweetening matter kg. Free 30% - IGST: 18% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
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. Free 30% -   IGST: 18% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
  - Other, in blocks, slabs or bars :            
1806 31 00      -- Filled kg. Free 30% - IGST: 18% UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
1806 32 00      -- Not filled kg. Free 30% - IGST: 18% UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1806 90 - Other :            
1806 90 10      --- Chocolate and chocolate products kg. Free 30% - IGST: 18% SAFTA: 5%
1806 90 20      --- Sugar confectionary containing cocoa kg. Free 30% - IGST: 18% SAFTA: 5%
1806 90 30      --- Spreads containing cocoa kg. Free 30% - IGST: 18% SAFTA: 5%
1806 90 40      --- Preparations containing cocoa for making beverages kg. Free 30% - IGST: 18% SAFTA: 5%
1806 90 90      --- Other kg. Free 30% - IGST: 18% SAFTA: 5%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.