1803.20
Chapter 18Cocoa and cocoa preparations
Heading 1803Cocoa paste, whether or not defatted
Subheading 180320Wholly or partly defatted
Across 12 destination markets covered, HS 1803.20 import primary tariff is lowest in Australia(0%) and highest in Thailand(30%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 1803.20.00.00 | Wholly or partly defatted | 0.2¢/kg | 第二栏税率:6.6¢/kg | — |
INIndia | 18032000 | Wholly or partly defatted | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 18032000 | - Wholly or partly defatted | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1803200000 | - Wholly or partly defatted | 10% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1803.20.00 | - Wholly or partly defatted | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 18032000 | Wholly or partly defatted | 30.00 | — | |
VNVietnam | 18032000 | - Wholly or partly defatted | 15 | 优惠税率:10 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 180320000 | Wholly or partly defatted | 20% | WTO 税率:10% GSP 特惠税率:7% | 5.5% RCEP |
KRKorea | 1803200000 | Wholly or partly defatted | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 18032000 | Wholly or partly defatted | Free | 0% ChAFTA | |
BRBrazil | 18032000 | Total ou parcialmente desengordurada | 10.8% | 工业产品税 (IPI):0.0% | — |
MXMexico | 18032001 | Desgrasada total o parcialmente. | Ex.* | 一般进口税 (IGI):Ex.* 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.