Cocoa powder
As cocoa powder is called by pulverizing of partially defatted cocoa mass products obtained. This only includes cocoa powder with no added sugar or other sweeteners. This subheading also includes cocoa powder, the manufacture of which involves the treatment of broken cocoa beans , cocoa mass or ground cocoa press cake with alkalis ( sodium carbonate or potassium carbonate , etc.) to increase its solubility ('soluble cocoa powder').
Cocoa powder is subject to the reduced tax rate in Germany. Cocoa powder with added sugar or other sweeteners or with added milk powder or peptones (peptone cocoa) belongs to "Chocolate and other food preparations containing cocoa". Medicinal products in which cocoa powder only serves as a carrier or diluent for the medicinally active substance are not included. This subheading also includes cocoa powder with a small amount (about 5% by weight) of lecithin added . The sole purpose of this additive is to increase the ability of cocoa powder to form dispersions in liquids and thus to facilitate the preparation of beverages based on cocoa (soluble cocoa).
See also
- Cocoa (drink) for various beverages and foodstuffs for beverage preparation
Individual evidence
- ↑ Explanations on item 1805 of the Harmonized System or the Combined Nomenclature (Customs Tariff), RZ 01-03 and 01