Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Subheading
180100
Cocoa beans, whole or broken, raw or roasted.
Common commodities
Unroasted, unprocessed dried cacao beansRoasted cocoa seeds for winnowingWhole, broken cacao beans in initial formDried raw cacao seeds ready for processingBroken cocoa seeds before manufacturingUnprocessed cacao beans for chocolate makingRoasted cacao beans as a base ingredientInitial trade form of cacao seedsCocoa beans before conversion to paste or butterDried, roasted cocoa seeds in bulk
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 18010010 | Whole or broken, raw | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 18010020 | Roasted | CessEIC, Customs TaxCID, PAL, SSCL, VAT |