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Current tariff classification

Schedule 3 - Section IV

    ​​​​Section IV - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

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    Chapter 18 - Cocoa and cocoa preparations​


    Notes

    1. This Chapter does not cover:
      1. 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); or
      2. Preparations of 0403, 1901, 1902, 1904, 1905, 2105.00.00, 2202, 2208, 3003 or 3004.
    2. 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

    Note 1 operative 1/1/22

    1801
    Cocoa beans, whole or broken, raw or roasted
    1802
    Cocoa shells, husks, skins and other cocoa waste
    1803
    Cocoa paste, whether or not defatted
    1804
    Cocoa butter, fat and oil
    1805
    Cocoa powder, not containing added sugar or other sweetening matter
    1806
    Chocolate and other food preparations containing cocoa
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1801.00.00 01 kgCOCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTEDFree View TCOs for 1801.00.00

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1802.00.00 02 kgCOCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTEFree View TCOs for 1802.00.00

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1803COCOA PASTE, WHETHER OR NOT DEFATTED:
    1803.10.00 03 kg- Not defattedFree View TCOs for 1803.10.00
    1803.20.00 04 kg- Wholly or partly defattedFree View TCOs for 1803.20.00

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1804.00.00 05 kgCOCOA BUTTER, FAT AND OILFree View TCOs for 1804.00.00

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1805.00.00 06 kgCOCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTERFree View TCOs for 1805.00.00
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1806CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA:
    1806.10.00 07 kg- Cocoa powder, containing added sugar or other sweetening matter5% View TCOs for 1806.10.00
    1806.20.00 19 kg- 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 kg5% View TCOs for 1806.20.00
    1806.3- Other, in blocks, slabs or bars:
    Double star icon1806.31.00 21 kg-- Filled5% View TCOs for 1806.31.00
    1806.32.00-- Not filled5% View TCOs for 1806.32.00
    13 kg Chocolate confectionery
    14 kg Other
    1806.90.00- Other5% View TCOs for 1806.90.00
    17 kg Chocolate confectionery
    18 kg Other
    Footnote

    V.1

    Operative 1/1/22
    Double star icon S Operative 1/1/12

    # Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

    The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

    Unless otherwise indicated general rate applies for CA.

    Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.​​

    DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

    DCT denotes the rate for HK, KR, SG and TW.

    If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

    From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

    From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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