Chapter 18: Cocoa and cocoa preparations

NIL (Not taxable)

-NIL-

5% Tax bracket

1. Cocoa beans whole or broken, raw or roasted [1801] 2. Cocoa shells, husks, skins and other cocoa waste [1802] and 3. Cocoa paste whether or not de-fatted [1803]

12% Tax bracket

-NIL-

18% Tax bracket

-NIL-

28% Tax bracket

1. Cocoa butter, fat and oil [1804] 2. Cocoa powder, not containing added sugar or sweetening matter [1805] and 3. Chocolates and other food preparations containing cocoa [1806]