How much import duty for Chapter 18 “Cocoa and Cocoa Preparations”? Rates and import regulations for 28 tariff lines

How are tariff rates distributed across Chapter 18's tariff lines?

Calculated from each tariff line's Column 1 rate, 28 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.

What import regulation codes commonly appear in Chapter 18?

Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.

What tariff lines are in Chapter 18?

1801 生或焙製之全粒或碎粒可可豆

• 18010010007Cocoa beans, whole or broken, raw0%
• 18010020005Cocoa beans, whole or broken, roasted0%

1802 可可外殼，莢皮及其他可可廢料

• 18020000008Cocoa shells, husks, skins and other cocoa waste0%

1803 可可膏，不論是否脫脂

• 18031000005Cocoa paste, not defatted, in bulk or in block0%
• 18032000003Cocoa paste, wholly or partly defatted, in bulk or in block0%

1804 可可脂，脂及油

• 18040000006Cocoa butter, fat and oil0%

1805 可可粉，未加糖或未含其他甜味料者

• 18050000005Cocoa powder, not containing added sugar or other sweetening matter0%

1806 巧克力及其他含有可可之食品

• 18061000002Cocoa powder, containing added sugar or other sweetening matter2%
• 18062000000Other 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 kg12.5%
• 18063100007Other chocolate preparations, in blocks, slabs or bars, weighing not exceeding 2 kg, filled10%
• 18063200006Other chocolate preparations, in blocks, slabs or bars, weighing not exceeding 2 kg, not filled10%
• 18069010003Mixes and bases with a basis of cocoa, for making ice cream 5%
• 18069020001Preparations for infants or young children use, put up for retail sale - of flour, meal, starch or malt extract, containing 40% or more but less than 50% by weight of cocoa calculated on a totally defatted basis; or of goods of heading No.04.01 to 04.04, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis5%
• 18069030009Mixed and doughs for the preparation of bakers' wares of heading 19.05, containing 40% or more but less than 50% by weight of cocoa calculated on a totally defatted basis20%
• 18069040007Preparations of malt extract (Horlick's malted milk, Ovaltine and the like), containing 40% or more but less than 50% by weight of cocoa calculated on a totally defatted basis10%
• 18069051003Milk powder, prepared, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis12%
• 18069052002Cream, evaporated or sterilized, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis20%
• 18069053001Prepared milk, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis, containing added sugar or other sweetening matterNT$15.6/KGM
• 18069054000Prepared milk, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis, not containing added sugar or other sweetening matter26%
• 18069055009Flavoured milk, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basisNT$15.6/KGM
• 18069059005Other milk, prepared, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis25%
• 18069061001Cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included, containing not less than 30% of rice, containing more than 6% but not more than 8% by weight of cocoa calculated on a totally defatted basisNT$49/KGM
• 18069069003Other cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included, containing more than 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis20%
• 18069071009Prepared foods obtained by swelling or roasting of cereals or cereal products (for example, corn flakes), containing not less than 30% of rice, containing more then 6% but not more than 8% by weight of cocoa calculated on a totally defatted basisNT$49/KGM
• 18069079001Other prepared foods obtained by swelling or roasting of cereals or cereal products (for example, corn flakes), containing more then 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis20%
• 18069091005Other food preparations of flour, meal, strach or malt extract, containing 40% or more but less than 50% by weight of cocoa calculated on a defatted basis, not elsewhere specified or included; other food preparations of goods of heading Nos.04.01 to 04.04, containing 5% or more but less than 10% by weight of cocoa calculated on a defatted basis30%
• 18069092004Other food preparations of flour, meal, starch or malt extract, containing not less than 30% of rice, containing 40% or more but less than 50% by weight of cocoa calculated on a defatted basisNT$49/KGM
• 18069099007Other articles of heading 18.0610%

What's the difference between Column 1, Column 2, and Column 3 tariff rates?

General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.

The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.

Frequently Asked Questions

Where does this page's legal basis and data come from?

• Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
• Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
• Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
• Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
• Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
• Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
• Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
• Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
• International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.

Related reading