CHAPTER 18 (Chapter Notes)
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Tariff Item | Description of goods | Unit | Policy |
Rate of duty SWS : 10% |
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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 |
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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 |
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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.