CHAPTER 18
COCOA AND COCOA PREPARATIONS
Notes :
1. This Chapter does not cover
preparations of Heading No. 04.04,19.01, 19.04, 19.05, 21.05, 22.02 or 30.03.
2. Heading No. 18.04 includes sugar confectionery containing cocoa and 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".
| Heading No. | Sub-heading No. | Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| 18.01 | 1801.00 | Cocoa butter, fat and oil | 16% |
| 18.02 | 1802.00 | Cocoa powder, whether or not containing added sugar or other sweetening matter | 16% |
| 18.03 | 1803.00 | Chocolates in any form, whether or not containing nuts, fruit kernels or fruits, including drinking chocolates | 16% |
| 18.04 | 1804.00 | Other food preparations containing cocoa | 16% |
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