WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
18.03 - Cocoa paste, whether or not defatted. 1803.10 - Not defatted 1803.20 - Wholly or partly defatted Cocoa paste is obtained by grinding roasted cocoa beans (cleaned of their shells, husks, skins and germs) between heated grindstones or disc crushers; the resulting product is solidified in tablets, lumps or blocks. The paste can be used in this state by confectioners but it is generally used for the manufacture of cocoa butter, cocoa powder and chocolate. The heading also covers paste which has been wholly or partly defatted (cocoa cake used for the manufacture of cocoa powder or chocolate, or in some cases for the manuf); acture this of is theobromine. The heading excludes cocoa paste containing added sugar ox other sweetening matter (heading 18.06).
1.- This Chapter does not cover : (a) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) Preparations of headings 04.03, 19.01, 19.02, 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.