18032000
Unit: KGS
Wholly or partly defatted
COCOA PASTE, WHETHER OR NOT DEFATTED > Wholly or partly defatted
BCD
30.0000%
IGST
5.0000%
SWS
10.0000%
AIDC
30.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
30%
SWS
10%
AIDC
30%
IGST
5%
TOTAL
50.0%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 30% | 30% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 30% | 30% |
| IGST | 5% | 5% |
IGST Notification: 009/2025 — Serial No. I113
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
Related HS Codes in Chapter 18
18031000Not defatted
18040000COCOA BUTTER, FAT AND OIL
18020000COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE
18050000COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
18010000COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED
18061000Cocoa powder, containing added sugar or other sweetening matter