Subheading · Chapter 18 · Section IV, Prepared foodstuffs
HS 1806 90Chocolate and other food preparations containing cocoa: other
Cocoa and cocoa preparations
- Customs duty
- 30%
- 5 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.4%
- On Indian goods
Codes under this subheading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 1806 90 10 | Chocolate and chocolate products | 30% | 5% | kg |
| 1806 90 20 | Sugar confectionary containing cocoa | 30% | 5% | kg |
| 1806 90 30 | Spreads containing cocoa | 30% | 5% | kg |
| 1806 90 40 | Preparations containing cocoa for making beverages | 30% | 5% | kg |
| 1806 90 90 | Other | 30% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 18%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 116 | Chocolates and other food preparations containing cocoa | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1806 | Chocolate and other food preparations containing cocoa | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1806 90, and China's below.
China: the same goods (1806 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1806 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 1806.90.00.00 | Other chocolate and other food preparations containing cocoa其他巧克力及含可可的食品 | 6.4%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | ABRS |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
1806.90.00Food preparations containing cocoa, n.e.s.
1806.90.00.00Other chocolate and other food preparations containing cocoa其他巧克力及含可可的食品
Of a net weight not exceeding 2 kg per piece每件净重不超过2千克
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.Net weight per container or inner package容器包装或内包装每件净重
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 5.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.4%
RCEP rates
- Australia
- 6%
- Brunei
- 5.3%
- Cambodia
- 5.3%
- South Korea
- 5.3%
- Laos
- 5.3%
- Malaysia
- 5.3%
- New Zealand
- 6.4%
- Singapore
- 5.3%
- Thailand
- 5.3%
- Vietnam
- 5.3%
- Japan
- 5.5%
- Indonesia
- 5.3%
- Philippines
- 5.3%
- Myanmar
- 5.3%
CIQ codes
- 1806900000101Other chocolate and food preparations containing cocoa (net weight not exceeding 2 kg per piece) (chocolate, excluding products with non-cocoa fat content exceeding 5%)其他巧克力及含可可的食品(每件净重不超过2千克)(巧克力,不适用非可可脂添加量超过5%的产品)
- 1806900000102Other chocolate and other food preparations containing cocoa (not exceeding 2 kg) (Other cocoa preparations)其他巧克力及含可可的食品(每件净重不超过2千克)(其他可可制品)
- 1806900000103Other chocolate and other food preparations containing cocoa (in blocks, slabs or bars weighing not more than 2 kg) (other sugars and confectionery, chocolate and cocoa preparations)其他巧克力及含可可的食品(每件净重不超过2千克)(其他糖与糖果,巧克力与可可制品)
- 1806900000104Other chocolate & other food preparations containing cocoa (in blocks, slabs or bars weighing not more than 2 kg) (Chocolate, applicable to products with non-cocoa butter content exceeding 5%)其他巧克力及含可可的食品(每件净重不超过2千克)(巧克力,适用非可可脂添加量超过5%的产品)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.