SECTION II · Chapter 08
Edible fruit and nuts; peel of citrus fruit or melons
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (8)
Notes
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.
4. Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 0801 | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | ||||
| - Coconuts: | |||||
| 0801.11.00 | - - Desiccated | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0801.12.00 | - - In the inner shell (endocarp) | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0801.19 | - - Other: | ||||
| 0801.19.10 | - - - Young coconut | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0801.19.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| - Brazil nuts: | |||||
| 0801.21.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0801.22.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| - Cashew nuts: | |||||
| 0801.31.00 | - - In shell | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0801.32.00 | - - Shelled | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | ||||
| - Almonds: | |||||
| 0802.11.00 | - - In shell | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0802.12 | - - Shelled: | ||||
| 0802.12.10 | - - - Blanched | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0802.12.90 | - - - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| - Hazelnuts or filberts (Corylus spp.): | |||||
| 0802.21.00 | - - In shell | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0802.22.00 | - - Shelled | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Walnuts: | |||||
| 0802.31.00 | - - In shell | kg | 12% | 8% | * / 5 / 8 / 10 (several rates) |
| 0802.32.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| - Chestnuts (Castanea spp.): | |||||
| 0802.41.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0802.42.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| - Pistachios: | |||||
| 0802.51.00 | - - In shell | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0802.52.00 | - - Shelled | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| - Macadamia nuts: | |||||
| 0802.61.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0802.62.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0802.70.00 | - Kola nuts (Cola spp.) | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0802.80.00 | - Areca nuts | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| - Other: | |||||
| 0802.91.00 | - - Pine nuts, in shell | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0802.92.00 | - - Pine nuts, shelled | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0802.99.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0803 | Bananas, including plantains, fresh or dried | ||||
| 0803.10 | - Plantains: | ||||
| 0803.10.10 | - - Fresh | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0803.10.20 | - - Dried | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0803.90 | - Other: | ||||
| 0803.90.10 | - - Lady's finger banana | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0803.90.20 | - - Cavendish banana (Musa acuminata) | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0803.90.30 | - - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan) | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0803.90.90 | - - Other | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried | ||||
| 0804.10.00 | - Dates | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0804.20.00 | - Figs | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0804.30.00 | - Pineapples | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0804.40.00 | - Avocados | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0804.50 | - Guavas, mangoes and mangosteens: | ||||
| 0804.50.10 | - - Guavas | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| - - Mangoes: | |||||
| 0804.50.21 | - - - Fresh | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0804.50.22 | - - - Dried | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0804.50.30 | - - Mangosteens | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0805 | Citrus fruit, fresh or dried | ||||
| 0805.10 | - Oranges: | ||||
| 0805.10.10 | - - Fresh | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0805.10.20 | - - Dried | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: | |||||
| 0805.21.00 | - - Mandarins (including tangerines and satsumas) | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0805.22.00 | - - Clementines | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0805.29.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0805.40.00 | - Grapefruit and pomelos | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0805.50 | - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): | ||||
| 0805.50.10 | - - Lemons (Citrus limon, Citrus limonum) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0805.50.20 | - - Limes (Citrus aurantifolia, Citrus latifolia) | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0805.90.00 | - Other | kg | 60% | 40% | * / 5 / 8 / 10 (several rates) |
| 0806 | Grapes, fresh or dried | ||||
| 0806.10.00 | - Fresh | kg | 12% | 8% | * / 5 / 8 / 10 (several rates) |
| 0806.20.00 | - Dried | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh | ||||
| - Melons (including watermelons): | |||||
| 0807.11.00 | - - Watermelons | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0807.19.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0807.20.00 | - Papaws (papayas) | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0808 | Apples, pears and quinces, fresh | ||||
| 0808.10.00 | - Apples | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0808.30.00 | - Pears | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0808.40.00 | - Quinces | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | ||||
| 0809.10.00 | - Apricots | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| - Cherries: | |||||
| 0809.21.00 | - - Sour cherries (Prunus cerasus) | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |
| 0809.29.00 | - - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (several rates) |
| 0809.30.00 | - Peaches, including nectarines | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0809.40 | - Plums and sloes: | ||||
| 0809.40.10 | - - Plums | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0809.40.20 | - - Sloes | kg | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0810 | Other fruit, fresh | ||||
| 0810.10.00 | - Strawberries | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0810.20.00 | - Raspberries, blackberries, mulberries and loganberries | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0810.30.00 | - Black, white or red currants and gooseberries | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0810.40.00 | - Cranberries, bilberries and other fruits of the genus Vaccinium | kg | 22.5% | 15% | * / 5 / 8 / 10 (several rates) |
| 0810.50.00 | - Kiwifruit | kg | 10.5% | 7% | * / 5 / 8 / 10 (several rates) |
| 0810.60.00 | - Durians | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0810.70.00 | - Persimmons | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90 | - Other: | ||||
| 0810.90.10 | - - Longans; Mata Kucing | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.20 | - - Lychees | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0810.90.30 | - - Rambutan | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.40 | - - Langsat (Lanzones) | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.50 | - - Jackfruit (including Cempedak and Nangka) | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.60 | - - Tamarinds | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.70 | - - Starfruit | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| - - Other: | |||||
| 0810.90.91 | - - - Salacca (snake fruit) | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.92 | - - - Dragon fruit | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.93 | - - - Sapodilla (ciku fruit) | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.94 | - - - Pomegranate (Punica spp.), soursop or sweetsops (Annona spp.), bell fruit (Syzygium spp., Eugenia spp.), marian plum (Bouea spp.), passion fruit (Passiflora spp.), cottonfruit (Sandoricum spp.), jujube (Ziziphus spp.) and tampoi or rambai (Baccaurea spp.) | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0810.90.99 | - - - Other | kg | 37.5% | 25% | * / 5 / 8 / 10 (several rates) |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | ||||
| 0811.10.00 | - Strawberries | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0811.20.00 | - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0811.90.00 | - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0812 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption | ||||
| 0812.10.00 | - Cherries | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0812.90 | - Other: | ||||
| 0812.90.10 | - - Strawberries | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0812.90.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813 | Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter | ||||
| 0813.10.00 | - Apricots | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.20.00 | - Prunes | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.30.00 | - Apples | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.40 | - Other fruit: | ||||
| 0813.40.10 | - - Longans | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.40.20 | - - Tamarinds | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.40.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.50 | - Mixtures of nuts or dried fruits of this Chapter: | ||||
| 0813.50.10 | - - Of which cashew nuts or Brazil nuts predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.50.20 | - - Of which other nuts predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.50.30 | - - Of which dates predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.50.40 | - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0813.50.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (several rates) |
| 0814.00.00 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | kg | 15% | 10% | * / 5 / 8 / 10 (several rates) |