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