18040000
Unit: KGS
COCOA BUTTER, FAT AND OIL
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. I114
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
18032000Wholly or partly defatted
18031000Not defatted
18050000COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
18020000COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE
18061000Cocoa powder, containing added sugar or other sweetening matter
18062000Other preparations in blocks, slabs or bars weighing more than 2 kg. or in liqui