1804.00
Chapter 18Cocoa and cocoa preparations
Heading 1804Cocoa paste, whether or not defatted
Subheading 180400COCOA BUTTER, FAT AND OIL
Across 12 destination markets covered, HS 1804.00 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 3 jurisdictions 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 | 1804.00.00.00 | Cocoa butter, fat and oil | Free | 第二栏税率:25% | — |
INIndia | 18040000 | COCOA BUTTER, FAT AND OIL | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 18040000 | Cocoa butter, fat and oil. | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1804000000 | Cocoa butter, fat and oil. | 10% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1804.00.00 | Cocoa butter, fat and oil. | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 18040000 | Cocoa butter, fat and oil. | 30.00 | — | |
VNVietnam | 18040000 | Cocoa butter, fat and oil | 15 | 优惠税率:10 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 180400000 | Cocoa butter, fat and oil | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 1804000000 | Cocoa butter, fat and oil. | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 18040000 | COCOA BUTTER, FAT AND OIL | Free | 0% ChAFTA | |
BRBrazil | 18040000 | Manteiga, gordura e óleo, de cacau. | 10.8% | 工业产品税 (IPI):0.0% | — |
MXMexico | 18040001 | Manteca, grasa y aceite de cacao. | 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.