18010000
Unit: KGS
COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED
BCD
15.0000%
IGST
5.0000%
SWS
10.0000%
AIDC
15.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
15%
SWS
10%
AIDC
15%
IGST
5%
TOTAL
24.9%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 15% | 15% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 15% | 15% |
| IGST | 5% | 5% |
IGST Notification: 009/2025 — Serial No. I111
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION IV — PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 18: Cocoa and cocoa preparations