Chapter 18

Cocoa and cocoa preparations

 

Notes.

 

1.‑ This Chapter does not cover the preparations of heading 04.03, 19.01, 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.

 

Explanatory remarks to chapter 18

 

1-                       Importation is subject to the observance of Article 16 of the Law on Foodstuffs and Beverages adopted in the year 1967 (1346).

 

2-                       The ID on cocoa shells, husks, skins and cocoa waste in packings of less than 10kg is 30% of the value.

 

3-                       Importation of cocoa beans and husks covered by this chapter is subject to the observance of Article 1 I of the Plant Protection Law adopted in 1967 (1346).