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