THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION IV. PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

NOTE :

In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 18

Cocoa and cocoa preparations

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, 1902, 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.

Tariff Item	Description of goods	Unit	Rate of duty
Tariff Item	Description of goods	Unit	Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
1801 00 00	COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED	kg.	15%	-
1802 00 00	COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE	kg.	30%	-
1803	COCOA PASTE, WHETHER OR NOT DEFATTED
1803 10 00	- Not defatted	kg.	30%	-
1803 20 00	- Wholly or partly defatted	kg.	30%	-
1804 00 00	COCOA BUTTER, FAT AND OIL	kg.	30%	-
1805 00 00	COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER	kg.	30%	-
1806	CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA
1806 10 00	- Cocoa powder, containing added sugar or other sweetening matter	kg.	30%	-
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 31 00	-- Filled	kg.	30%	-
1806 32 00	-- Not filled	kg.	30%	-
1806 90	- Other :
1806 90 10	--- Chocolate and chocolate products	kg.	30%	-
1806 90 20	--- Sugar confectionary containing cocoa	kg.	30%	-
1806 90 30	--- Spreads containing cocoa	kg.	30%	-
1806 90 40	--- Preparations containing cocoa for making beverages	kg.	30%	-
1806 90 90	--- Other	kg.	30%	-