SECTION II · Capítulo 08
Edible fruit and nuts; peel of citrus fruit or melons
Nomenclatura y aranceles de 2026 del arancel consolidado BT2026. FUENTE
Notas de capítulo (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
| Código SA | Descripción | Unidad | Derecho de importación ordinario | 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 (varios tipos) |
| 0801.12.00 | - - In the inner shell (endocarp) | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0801.19 | - - Other: | ||||
| 0801.19.10 | - - - Young coconut | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0801.19.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| - Brazil nuts: | |||||
| 0801.21.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0801.22.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| - Cashew nuts: | |||||
| 0801.31.00 | - - In shell | kg | 7,5% | 5% | * / 5 / 8 / 10 (varios tipos) |
| 0801.32.00 | - - Shelled | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | ||||
| - Almonds: | |||||
| 0802.11.00 | - - In shell | kg | 15% | 10% | * / 5 / 8 / 10 (varios tipos) |
| 0802.12 | - - Shelled: | ||||
| 0802.12.10 | - - - Blanched | kg | 15% | 10% | * / 5 / 8 / 10 (varios tipos) |
| 0802.12.90 | - - - Other | kg | 7,5% | 5% | * / 5 / 8 / 10 (varios tipos) |
| - Hazelnuts or filberts (Corylus spp.): | |||||
| 0802.21.00 | - - In shell | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| 0802.22.00 | - - Shelled | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| - Walnuts: | |||||
| 0802.31.00 | - - In shell | kg | 12% | 8% | * / 5 / 8 / 10 (varios tipos) |
| 0802.32.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| - Chestnuts (Castanea spp.): | |||||
| 0802.41.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0802.42.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| - Pistachios: | |||||
| 0802.51.00 | - - In shell | kg | 7,5% | 5% | * / 5 / 8 / 10 (varios tipos) |
| 0802.52.00 | - - Shelled | kg | 22,5% | 15% | * / 5 / 8 / 10 (varios tipos) |
| - Macadamia nuts: | |||||
| 0802.61.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0802.62.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0802.70.00 | - Kola nuts (Cola spp.) | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0802.80.00 | - Areca nuts | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| - Other: | |||||
| 0802.91.00 | - - Pine nuts, in shell | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0802.92.00 | - - Pine nuts, shelled | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0802.99.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0803 | Bananas, including plantains, fresh or dried | ||||
| 0803.10 | - Plantains: | ||||
| 0803.10.10 | - - Fresh | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0803.10.20 | - - Dried | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0803.90 | - Other: | ||||
| 0803.90.10 | - - Lady's finger banana | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0803.90.20 | - - Cavendish banana (Musa acuminata) | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0803.90.30 | - - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan) | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0803.90.90 | - - Other | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried | ||||
| 0804.10.00 | - Dates | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0804.20.00 | - Figs | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0804.30.00 | - Pineapples | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0804.40.00 | - Avocados | kg | 22,5% | 15% | * / 5 / 8 / 10 (varios tipos) |
| 0804.50 | - Guavas, mangoes and mangosteens: | ||||
| 0804.50.10 | - - Guavas | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| - - Mangoes: | |||||
| 0804.50.21 | - - - Fresh | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0804.50.22 | - - - Dried | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0804.50.30 | - - Mangosteens | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0805 | Citrus fruit, fresh or dried | ||||
| 0805.10 | - Oranges: | ||||
| 0805.10.10 | - - Fresh | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| 0805.10.20 | - - Dried | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| - 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 (varios tipos) |
| 0805.22.00 | - - Clementines | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0805.29.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0805.40.00 | - Grapefruit and pomelos | kg | 60% | 40% | * / 5 / 8 / 10 (varios tipos) |
| 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 (varios tipos) |
| 0805.50.20 | - - Limes (Citrus aurantifolia, Citrus latifolia) | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| 0805.90.00 | - Other | kg | 60% | 40% | * / 5 / 8 / 10 (varios tipos) |
| 0806 | Grapes, fresh or dried | ||||
| 0806.10.00 | - Fresh | kg | 12% | 8% | * / 5 / 8 / 10 (varios tipos) |
| 0806.20.00 | - Dried | kg | 7,5% | 5% | * / 5 / 8 / 10 (varios tipos) |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh | ||||
| - Melons (including watermelons): | |||||
| 0807.11.00 | - - Watermelons | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0807.19.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0807.20.00 | - Papaws (papayas) | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0808 | Apples, pears and quinces, fresh | ||||
| 0808.10.00 | - Apples | kg | 7,5% | 5% | * / 5 / 8 / 10 (varios tipos) |
| 0808.30.00 | - Pears | kg | 15% | 10% | * / 5 / 8 / 10 (varios tipos) |
| 0808.40.00 | - Quinces | kg | 15% | 10% | * / 5 / 8 / 10 (varios tipos) |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | ||||
| 0809.10.00 | - Apricots | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| - Cherries: | |||||
| 0809.21.00 | - - Sour cherries (Prunus cerasus) | kg | 15% | 10% | * / 5 / 8 / 10 (varios tipos) |
| 0809.29.00 | - - Other | kg | 7,5% | 5% | * / 5 / 8 / 10 (varios tipos) |
| 0809.30.00 | - Peaches, including nectarines | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| 0809.40 | - Plums and sloes: | ||||
| 0809.40.10 | - - Plums | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| 0809.40.20 | - - Sloes | kg | 30% | 20% | * / 5 / 8 / 10 (varios tipos) |
| 0810 | Other fruit, fresh | ||||
| 0810.10.00 | - Strawberries | kg | 22,5% | 15% | * / 5 / 8 / 10 (varios tipos) |
| 0810.20.00 | - Raspberries, blackberries, mulberries and loganberries | kg | 22,5% | 15% | * / 5 / 8 / 10 (varios tipos) |
| 0810.30.00 | - Black, white or red currants and gooseberries | kg | 22,5% | 15% | * / 5 / 8 / 10 (varios tipos) |
| 0810.40.00 | - Cranberries, bilberries and other fruits of the genus Vaccinium | kg | 22,5% | 15% | * / 5 / 8 / 10 (varios tipos) |
| 0810.50.00 | - Kiwifruit | kg | 10,5% | 7% | * / 5 / 8 / 10 (varios tipos) |
| 0810.60.00 | - Durians | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0810.70.00 | - Persimmons | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90 | - Other: | ||||
| 0810.90.10 | - - Longans; Mata Kucing | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90.20 | - - Lychees | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90.30 | - - Rambutan | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90.40 | - - Langsat (Lanzones) | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90.50 | - - Jackfruit (including Cempedak and Nangka) | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90.60 | - - Tamarinds | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90.70 | - - Starfruit | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| - - Other: | |||||
| 0810.90.91 | - - - Salacca (snake fruit) | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90.92 | - - - Dragon fruit | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 0810.90.93 | - - - Sapodilla (ciku fruit) | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 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 (varios tipos) |
| 0810.90.99 | - - - Other | kg | 37,5% | 25% | * / 5 / 8 / 10 (varios tipos) |
| 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 (varios tipos) |
| 0811.20.00 | - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0811.90.00 | - Other | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0812 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption | ||||
| 0812.10.00 | - Cherries | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0812.90 | - Other: | ||||
| 0812.90.10 | - - Strawberries | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0812.90.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 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 (varios tipos) |
| 0813.20.00 | - Prunes | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0813.30.00 | - Apples | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0813.40 | - Other fruit: | ||||
| 0813.40.10 | - - Longans | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0813.40.20 | - - Tamarinds | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0813.40.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 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 (varios tipos) |
| 0813.50.20 | - - Of which other nuts predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0813.50.30 | - - Of which dates predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0813.50.40 | - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 0813.50.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (varios tipos) |
| 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 (varios tipos) |