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