🗂️第08章：Fruits and nuts; peels of citrus fruits or cucumbers
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 0801110000 | Desiccated coconuts, whether or not shelled or peeled | 12% | 9 | - |
| 0801120000 | Coconuts, in the inner shell(endocarp) | 12% | 9 | - |
| 0801191000 | Coconuts, seedlings | 0% | 9 | - |
| 0801199000 | Other Coconuts, fresh ( whether or not shelled or peeled ) | 12% | 9 | - |
| 0801210000 | Brazil nuts, fresh or dried, in shell | 10% | 9 | - |
| 0801220000 | Brazil nuts, fresh or dried,shelled | 10% | 9 | - |
| 0801310000 | Cashew nuts, fresh or dried, in shell | 20% | 9 | - |
| 0801320000 | Cashew nuts, fresh or dried,shelled | 10% | 9 | - |
| 0802110000 | Almonds, fresh or dried, in shell | 24% | 9 | - |
| 0802120000 | Almonds, fresh or dried, shelled | 10% | 9 | - |
| 0802210000 | Hazelnuts or filberts, fresh or dried, in shell | 25% | 9 | - |
| 0802220000 | Hazelnuts or filberts, fresh or dried,shelled | 10% | 9 | - |
| 0802310000 | Walnuts,fresh or dried, in shell | 25% | 9 | - |
| 0802320000 | Walnuts,fresh or dried, shelled | 20% | 9 | - |
| 0802411000 | Chestnuts( castanea spp.) , fresh or dried, in shell | 25% | 9 | - |
| 0802419000 | Other chestnuts( castanea spp.), fresh or dried, in shell | 25% | 9 | - |
| 0802421000 | Chestnuts( castanea spp.) , fresh or dried, shelled | 25% | 9 | - |
| 0802429000 | Other chestnuts( castanea spp.), fresh or dried, shelled | 25% | 9 | - |
| 0802510000 | Pistachios, fresh or dried, in shell | 10% | 9 | - |
| 0802520000 | Pistachios, fresh or dried, shelled | 10% | 9 | - |
| 0802611000 | Macadamia nuts, fresh or dried, in shell, seed | 0% | 9 | - |
| 0802619000 | Macadamia nuts, fresh or dried, in shell | 24% | 9 | - |
| 0802620000 | Macadamia nuts, fresh or dried, shelled | 24% | 9 | - |
| 0802700000 | Kola nuts(cola spp.), whether or not shelled or peeled | 24% | 9 | - |
| 0802800001 | Areca nuts, fresh(whether or not shelled or peeled) | 10% | 9 | - |
| 0802800090 | Areca nuts, dried(whether or not shelled or peeled) | 10% | 9 | - |
| 0802902000 | Fresh or dried white fruit | 25% | 5.00 | 11.00 |
| 0802903010 | Fresh or dried pine nuts | 25% | 5.00 | 11.00 |
| 0802903020 | Other endangered pine trees, fresh or dried | 25% | 0.00 | 11.00 |
| 0802903090 | Other pine nuts, fresh or dried | 25% | 5.00 | 11.00 |
| 0802909010 | Fresh or dried oranges, red pines | 24% | 5.00 | 11.00 |
| 0802909020 | Fresh or dried other endangered pine trees | 24% | 0.00 | 11.00 |
| 0802909030 | Fresh or dried giant palm fruit | 24% | 5.00 | 11.00 |
| 0802909040 | Fresh or dried radishes | 24% | 5.00 | 11.00 |
| 0802909090 | Other nuts, fresh or dried | 24% | 5.00 | 11.00 |
| 0802910011 | Wild red pine nuts, fresh or dried, not shelled | 24% | 9 | 9 |
| 0802910019 | Fresh or dried unhulled other red pine nuts | 24% | 9 | 9 |
| 0802910020 | Other endangered pine nuts, fresh or dry, not shelled | 24% | 0 | 9 |
| 0802910090 | Other pine nuts , fresh or dry, not shelled | 24% | 9 | 9 |
| 0802920011 | Wild red pine nuts, shelled, fresh or dried (excl. cultivated) | 25% | 9 | 9 |
| 0802920019 | Shelled other red pine nuts, fresh or dried | 25% | 9 | 9 |
| 0802920020 | Shelled other endangered pine nuts, fresh or dried | 25% | 0 | 9 |
| 0802920090 | Shelled other pine nuts, fresh or dry | 25% | 9 | 9 |
| 0802991000 | Fresh or dried ginkgo (whether or not shelled or peeled) | 25% | 0 | 9 |
| 0802999011 | Wild torreya, fresh or dried (whether or not shelled or peeled, excluding those artificially cultivated) | 24% | 0 | 9 |
| 0802999019 | Other torreya, fresh or dried (whether or not shelled or peeled, excluding those artificially cultivated) | 24% | 0 | 9 |
| 0802999020 | Fresh or Dried Giant Seed Palm (Sea Coconut) kernel | 24% | 0 | 9 |
| 0802999030 | Bigen fruit ,fresh or dried pecans (whether or not shelled or peeled) | 24% | 0 | 9 |
| 0802999090 | Other nuts, fresh or dried (whether or not shelled or peeled) | 24% | 0 | 9 |
| 0803100000 | Plantains, fresh or dried | 10% | 9 | - |
| 0803900000 | Other bananas, fresh or dried | 10% | 9 | - |
| 0804100000 | Dates, fresh or dried | 15% | 9 | - |
| 0804200000 | Figs, fresh or dried | 30% | 9 | - |
| 0804300001 | Pineapples, fresh | 12% | 9 | - |
| 0804300090 | Pineapples, dried | 12% | 9 | - |
| 0804400000 | Avocados, fresh or dried | 25% | 9 | - |
| 0804501001 | Guavas, fresh | 15% | 9 | - |
| 0804501090 | Guavas, dried | 15% | 9 | - |
| 0804502001 | Mangoes, fresh | 15% | 9 | - |
| 0804502090 | Mangoes, dried | 15% | 9 | - |
| 0804503000 | Mangosteens, fresh or dried | 15% | 9 | - |
| 0805100000 | Oranges, fresh or dried | 11% | 9 | - |
| 0805211000 | Chiao-Kan, fresh or dried | 12% | 9 | - |
| 0805219000 | Mandarins (including lance rines and satsumas), fresh or dried | 12% | 9 | - |
| 0805220000 | Clementines, fresh or dried | 12% | 9 | - |
| 0805290000 | wilkings and similar cit-rus hybrids, fresh or dried | 12% | 9 | - |
| 0805400001 | Fresh grapes, including raisins | 12% | 5.00 | 11.00 |
| 0805400010 | Fresh grapefruit and grapefruit | 12% | 0 | 9 |
| 0805400090 | Dried grapefruit and grapefruit | 12% | 9 | - |
| 0805500000 | Lemons(citrus limon, citrus limonum)and limes(citrus aurantifolia), fresh or dried | 11% | 9 | - |
| 0805900000 | Other citrus fruit, fresh or dried | 30% | 9 | - |
| 0806100000 | Grapes, fresh | 13% | 9 | - |
| 0806200000 | Grapes,dried | 10% | 9 | - |
| 0807110000 | Watermelons, fresh | 25% | 9 | - |
| 0807191000 | Hami melons, fresh | 12% | 9 | - |
| 0807192000 | Cantaloupe and Galia melons, fresh | 12% | 9 | - |
| 0807199000 | Other melons, fresh | 12% | 9 | - |
| 0807200000 | Papaws (papayas), fresh | 25% | 9 | - |
| 0808100000 | Apples, fresh | 10% | 9 | - |
| 0808301000 | Ya pears, hsueh pears, fresh | 12% | 9 | - |
| 0808302000 | Xiang pears, fresh | 12% | 9 | - |
| 0808309000 | Other pears, fresh | 10% | 9 | - |
| 0808400000 | Fresh quinces | 16% | 9 | - |
| 0809100000 | Fresh almonds | 25% | 5.00 | 11.00 |
| 0809100010 | Fresh apricot (plum) | 25% | 0 | 9 |
| 0809100090 | Other fresh apricots (Apricot) | 25% | 0 | 9 |
| 0809210000 | Sour cherries(prunus cerasus), fresh | 10% | 9 | - |
| 0809290000 | Other cherries, fresh | 10% | 9 | - |
| 0809300000 | Peaches, including nectarines, fresh | 10% | 9 | - |
| 0809400001 | Cranberries | 10% | 5.00 | 11.00 |
| 0809400010 | Fresh plum (cherry plum) | 10% | 0 | 9 |
| 0809400090 | Other fresh plums and balck thorn plums | 10% | 9 | - |
| 0810100000 | Strawberries, fresh | 14% | 9 | - |
| 0810200000 | Raspberries, blackberries, mulberries and loganberries, fresh | 25% | 9 | - |
| 0810300000 | Black, white or red currants and gooseberries, fresh | 25% | 9 | - |
| 0810400000 | Fresh ranberries, bilberries and other fruits of the genus Vaccinium | 30% | 0 | 9 |
| 0810400010 | Fresh Cranberries | 30% | 5.00 | 11.00 |
| 0810400090 | What is it? | 30% | 5.00 | 11.00 |
| 0810500000 | Kiwifruit, fresh | 20% | 9 | - |
| 0810600000 | Durian, fresh | 20% | 9 | - |
| 0810700000 | Persimmons, fresh | 20% | 9 | - |
| 0810901000 | Lychee, fresh | 30% | 9 | - |
| 0810903000 | Longan, fresh | 12% | 9 | - |
| 0810904000 | Rambutan, fresh | 20% | 9 | - |
| 0810905000 | Sugar apple, fresh | 20% | 9 | - |
| 0810906000 | Carambola, fresh | 20% | 9 | - |
| 0810907000 | Wax apple, fresh | 20% | 9 | - |
| 0810908000 | Dragon fruit, fresh | 20% | 9 | - |
| 0810909001 | Chinese date, fresh | 20% | 9 | - |
| 0810909002 | Loquat, fresh | 20% | 9 | - |
| 0810909010 | Fresh winged oil tree fruit | 20% | 5.00 | 11.00 |
| 0810909090 | Other fruit, fresh: | 20% | 9 | - |
| 0811100000 | Strawberries, frozen | 30% | 9 | - |
| 0811200000 | Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries, frozen | 30% | 9 | - |
| 0811901000 | Chestnuts, in shell, frozen | 30% | 9 | - |
| 0811909010 | Frozen white fruit | 30% | 5.00 | 11.00 |
| 0811909021 | Frozen wild Korean pine nuts (whether or not shelled or peeled, excluding artificially cultivated) | 30% | 9 | - |
| 0811909022 | Other endangered pine-nuts, shelled (whethe or not shelled or peeled) | 30% | 0 | - |
| 0811909030 | Frozen wild torreya seeds (excluding artificially cultivated) | 30% | 9 | - |
| 0811909040 | Frozen wings and oilseeds | 30% | 5.00 | 11.00 |
| 0811909050 | Lodoicea maldivica nut, frozen | 30% | 9 | - |
| 0811909060 | Frozen avocado | 30% | 9 | - |
| 0811909090 | Other fruit and nuts, frozen, not elsewhere specified or included | 30% | 9 | - |
| 0812100000 | Cherries,provisionally preserved( unsuitable in that state for immediate consumption) | 30% | 9 | - |
| 0812900010 | Temporarily preserved white fruit | 25% | 5.00 | 11.00 |
| 0812900021 | Temporarily preserved red pines | 25% | 5.00 | 11.00 |
| 0812900022 | Other endangered pine trees in temporary preservation | 25% | 0.00 | 11.00 |
| 0812900030 | Temporarily preserved monkeys | 25% | 5.00 | 11.00 |
| 0812900040 | Temporarily preserved winged oilseeds | 25% | 5.00 | 11.00 |
| 0812900050 | Temporarily preserved giant palm fruit | 25% | 5.00 | 11.00 |
| 0812900060 | Temporarily preserved wild Korean pine nuts and wild torreya seeds (not suitable for direct consumption, excluding artificially cultivated) | 25% | 9 | 9 |
| 0812900070 | Other endangered pine nuts temporarily preserved (but not suitable for direct consumption) | 25% | 9 | 9 |
| 0812900090 | Other fruit and nuts, provisionally preserved (but unsuitable in that state for immediate consumption) | 25% | 9 | - |
| 0813100000 | Apricots, other than that of headings no.08.01 to 08.06 | 25% | 9 | - |
| 0813200000 | Prunes, other than that of headings no.08.01 to 08.06 | 25% | 9 | - |
| 0813300000 | Apples, other than that of headings no.08.01 to 08.06 | 25% | 9 | - |
| 0813401000 | Longans and longan pulps, other than that of headings no.08.01 to 08.06 | 20% | 9 | - |
| 0813402000 | Persimmons, other than that of headings no.08.01 to 08.06 | 25% | 9 | - |
| 0813403000 | Red jujubes, other than that of headings no.08.01 to 08.06 | 25% | 9 | - |
| 0813404000 | Preserved litchi, other than that of headings no.08.01 to 08.06 | 25% | 9 | - |
| 0813409010 | Dried fruit | 25% | 5.00 | 11.00 |
| 0813409020 | Dried cranberry | 25% | 9 | - |
| 0813409090 | Other fruit, dried, other than that of headings no.08.01 to 08.06 | 25% | 9 | - |
| 0813500000 | Mixtures of nuts or dried fruits of this chapter , other than that of headings no.08.01 to 08.06 | 18% | 9 | - |
| 0814000000 | Peel of citrus fruit or melons(including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 25% | 9 | - |