Explanatory notes
… This Chapter covers cocoa (including cocoa beans) in all forms, cocoa butter, fat and oil and preparations … in any proportion ( heading 21.05 ). (g) Beverages, non-alcoholic or alcoholic (e.g., “ crème de cacao ”), … ). (h) Medicaments ( heading 30.03 or 30.04 ). The Chapter also excludes theobromine, an alkaloid extracted from cocoa …Legal note
… containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or …