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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 5% | Cocoa beans whole or broken, raw or roasted | 1801 | 18010000 |
| 5% | Cocoa shells, husks, skins and other cocoa waste | 1802 | 18020000 |
| 18% | Cocoa butter, fat and oil | 1804 | 18040000 |
| 18% | Cocoa powder, not containing added sugar or sweetening matter | 1805 | 18050000 |
| 5% | Cocoa paste whether or not defatted | 1803 | 18031000, 18032000 |
| 18% | Chocolates and other food preparations containing cocoa | 1806 | 18061000, 18062000, 18063100, 18063200, 18069010, 18069020, 18069030, 18069040, 18069090 |