SECTION IV · Capítulo 18
Cocoa and cocoa preparations
Nomenclatura y aranceles de 2026 del arancel consolidado BT2026. FUENTE
Notas de capítulo (6)
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 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Código SA | Descripción | Unidad | Derecho de importación ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 1801 | Cocoa beans, whole or broken, raw or roasted | ||||
| 1801.00.10 | - Fermented | kg | 15% | 10% | * / 5 / 8 / 10 (varios tipos) |
| 1801.00.90 | - Other | kg | 15% | 10% | * / 5 / 8 / 10 (varios tipos) |
| 1802.00.00 | Cocoa shells, husks, skins and other cocoa waste | kg | 15% | 10% | * / 5 / 8 / 10 (varios tipos) |
| 1803 | Cocoa paste, whether or not defatted | ||||
| 1803.10.00 | - Not defatted | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1803.20.00 | - Wholly or partly defatted | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1804.00.00 | Cocoa butter, fat and oil | kg | 15% | 10% | 8 / 10 (varios tipos) |
| 1805.00.00 | Cocoa powder, not containing added sugar or other sweetening matter | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1806 | Chocolate and other food preparations containing cocoa | ||||
| 1806.10.00 | - Cocoa powder, containing added sugar or other sweetening matter | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1806.20 | - 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: | ||||
| 1806.20.10 | - - Chocolate confectionery in blocks, slabs or bars | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1806.20.90 | - - Other | kg | 27% | 18% | 8 / 10 (varios tipos) |
| - Other, in blocks, slabs or bars: | |||||
| 1806.31.00 | - - Filled | kg | 19,5% | 13% | 8 / 10 (varios tipos) |
| 1806.32.00 | - - Not filled | kg | 30% | 20% | 8 / 10 (varios tipos) |
| 1806.90 | - Other: | ||||
| 1806.90.10 | - - Chocolate confectionery in tablets or pastilles | kg | 19,5% | 13% | 8 / 10 (varios tipos) |
| 1806.90.30 | - - Food preparations of flour, meal, starch or malt extract, containing 40% or more but not exceeding 50% by weight of cocoa calculated on a totally defatted basis | kg | 37,5% | 25% | 8 / 10 (varios tipos) |
| 1806.90.40 | - - Food preparations of goods of headings 04.01 to 04.04, containing 5% or more but not exceeding 10% by weight of cocoa calculated on a totally defatted basis, specially prepared for infants or young children, not put up for retail sale | kg | 37,5% | 25% | 8 / 10 (varios tipos) |
| 1806.90.90 | - - Other | kg | 30% | 20% | 8 / 10 (varios tipos) |