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Practical publications

Unilever Sustainable Living Plan, MAUSER, ANNIEK , Chocoa 2014, 03/2014, Amsterdam, (2014) , (Practical Publication)
Nigeria Hikes Target on Cocoa Production , Nzeka, Uche M., and Nicely Russ , 05/2014, (2014) , (Practical Publication)
The Partially Liberalized Cocoa Sector in Ghana, Kolavalli, Shashidhara, Vigneri Marcella, Maamah Haruna, and Poku John , 09/2012, Washington, DC, (2012) , (Practical Publication)
Impact of Collective Marketing by Cocoa Farmers’ Organizations in Cameroon , Kamdem, Cyrille Bergaly, Tameko André Melachio, Ndeffo Luc Nembot, and Gockwoski James , 2013 Fourth International Conference, September 22-25, 2013, Hammamet, Tunisia, 09/2013, Tunisia, (2013) , (Practical Publication)
Cocoa futures and options summary, , 2008///, (2008) , (Practical Publication)
Commodities under neoliberalism: the case of cocoa, Haque, Irfan Ul , G-24 Discussion Paper Series, 2004///, New York and Geneva, (2004) , (Practical Publication)
Cocoa in Ghana: shaping the success of an economy, Kolavalli, Shashi, and Vigneri Marcella , Yes, Africa can: success stories from a dynamic continent, 2011///, Washington, D.C., USA, p.201 - 217, (2011) , (Practical Publication)

Indirect taxes and custom tariffs on cocoa beans and cocoa semi-finished products

sjon van 't hof's picture
TitleIndirect taxes and custom tariffs on cocoa beans and cocoa semi-finished products
Publication TypeReport
Year of Publication2008
Date Published2008///
InstitutionInternational Cocoa Organization
Publication Languageeng
Keywordscanada, economic policies, european union, fiscal policy, Germany, imports, japan, malaysia, markets & policies, netherlands, public policies, russian federation, switzerland, USA

The present document highlights the impact of import tariffs and VAT on the cocoa value chain. Furthermore, it reviews the incidence of indirect taxes and custom duties on cocoa beans, cocoa liquor, cocoa cake, cocoa butter, and cocoa powder. This document does not cover indirect taxes and custom duties applied to chocolate and chocolate products, as the retail costs in distributing and in manufacturing such products by far outweigh the value of the cocoa beans present therein. Consequently, indirect taxes and tariffs on these confectionery products are levies on the economic value which has been added to the cocoa beans and cocoa semi-finished products. Consuming countries might create an obstacle to the expansion of cocoa consumption by applying indirect taxes and/or custom duties to cocoa entering their markets. Cocoa trade statistics were collected for the major cocoa importing countries (i.e. the European Union, the USA, Malaysia, Canada, the Russian Federation, Japan and Switzerland). Their total imports of cocoa beans and cocoa semi-finished products amounted to nearly €5 billion in 2006, representing about 76% of world trade in cocoa beans and 50% of world trade in cocoa semi-finished products. Overall, the governments of consuming countries collected about €351 million in VAT revenue. With nearly €83 million, the Netherlands collected the largest amount of indirect taxes from cocoa beans and cocoa semi-finished products. Germany came in second place with nearly €59 million, while the Russian Federation came in third place with nearly €48 million.