Citrus fruit, fresh or dried › Oranges
0805.10.10 — Fresh
Tươi
Unit: kg (kg)
HS code 08051010 covers fresh under heading 0805 (citrus fruit, fresh or dried), Chapter 08. The MFN import duty is 20%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: */5/8/10. Unit of quantity: kg.
MFN import duty
20%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
*/5/8/10
Excise / Env. tax
—
Not subject
Distinguish from heading:0814Peel…1211Plant…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 20% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 30% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0%excl. KH, LA, KR | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 0% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 16% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 4% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Cuba(2023 - 2027) | 0% | 114/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 8% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 10,9% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
FTA duty phase-down
Upcoming reductions for this code — the new rate takes effect on this site automatically on the effective date.
- ASEAN - Hong Kong (AHKFTA)4% (2026)0%from 01/01/2027
- RCEP - Group A (ASEAN)10% (2026)8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)10% (2026)8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group C (Korea)10% (2026)8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)10,9% (2026)9,1%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)10% (2026)8%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)10% (2026)8%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - Israel (VIFTA)8% (2026)4%from 01/01/2027…continues per the schedule — see the decree annex
Only the steps present in the data (each schedule's next period) are shown. A schedule not reaching 0% here does not mean it stops — the full schedule is in the decree annex.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | */5/8/10 | 181/2025/NĐ-CP | 01/07/2025 |
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.
- Oranges:
WO
WO
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Oranges:
WO
WO
Source: Circular No. 21/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Edible fruit and nuts; peel of citrus fruit or melons
CC
CC
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
Citrus fruit, fresh or dried
WO
WO
Source: Circular No. 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Oranges:
WO
WO
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Citrus fruit, fresh or dried
CC
CC
Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions
Edible fruit and nuts; peel of citrus fruit or melons
- Nguyên liệu là các loại quả, quả hạch và vỏ quả thuộc họ cam quýt hoặc các loại dưa thuộc Chương 8 có xuất xứ thuần túy; và - Trọng lượng đường không vượt quá 20% trọng lượng sản phẩm.
WO
Source: Circular No. 14/2026/TT-BCT
Citrus fruit, fresh or dried
CC
CC
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Edible fruit and nuts; peel of citrus fruit or melons
Quá trình sản xuất, trong đó: - Nguyên liệu là các loại quả, quả hạch và vỏ quả thuộc họ cam quýt hoặc các loại dưa thuộc Chương 8 có xuất xứ thuần túy; và - Trọng lượng đường không vượt quá 20% trọng lượng sản phẩm.
WO
Source: Circular No. 02/2021/TT-BCT
- Oranges:
WO
WO
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Oranges:
CC
CC
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
Managing authority: Ministry of Industry and Trade · Ministry of Agriculture and Environment
- Goods imported in the form of buying, selling, and exchange by border residents (42/2019/TT-BCT & 34/2025/TT-BCT )Listed· Ministry of Industry and Trade
- List of goods bought, sold, and exchanged through auxiliary border gates and border openings by traders (42/2019/TT-BCT, 33/2025/TT-BCT)Listed· Ministry of Industry and Trade
- Plant quarantine (01/2024/TT-BNNPTNT M9)Quarantine· Ministry of Agriculture and Environment
Related documents (full text)
Notes for Section II — VEGETABLE PRODUCTS
1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Notes for Chapter 08 — Edible fruit and nuts; peel of citrus fruit or melons
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.
Vietnam trade in subheading 0805.10
Figures cover the whole 6-digit subheading 0805.10, not code 08051010 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202126 mn USD
- 202240 mn USD
- 202325 mn USD
Top partners 2023
- Australia10 mn USD
- China7 mn USD
- Egypt6 mn USD
- USA2 mn USD
- Lao People's Dem. Rep.125,000 USD
- Japan52,107 USD
- South Africa1,939 USD
- Netherlands634 USD
Exports
- 2021141,878 USD
- 202292,051 USD
- 20231 mn USD
Top partners 2023
- Lao People's Dem. Rep.647,223 USD
- Other Asia, nes142,411 USD
- China134,000 USD
- Czechia34,880 USD
- Rep. of Korea29,034 USD
- Australia20,330 USD
- United Arab Emirates12,020 USD
- United Kingdom10,858 USD
2024: as reported by partner countries
Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.
| 2023 | 2024 | Change | |
|---|---|---|---|
| Exports | 307,695 USD | 236,924 USD | -23% |
| Imports | 42 mn USD | 54 mn USD | +28% |
- Exports 2023: partners reported 307,695 USD where Vietnam reported 1 mn USD — 0.29× on this measure.
- Imports 2023: partners reported 42 mn USD where Vietnam reported 25 mn USD — 1.64× on this measure.
The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.
Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.
Corresponding US tariff lines
Six digits are identical worldwide under the HS Convention, so 0805.10 is the same subheading in both schedules. What differs is how each country splits it: below are the 3 US lines under 0805.10.
| US HTS code | Description | General duty |
|---|---|---|
| 0805.10.00.20 | Oranges › Temple oranges(kg) | 1.9¢/kg |
| 0805.10.00.50 | Oranges › Other › Certified organic(kg) | 1.9¢/kg |
| 0805.10.00.60 | Oranges › Other › Other(kg) | 1.9¢/kg |
Additional Chapter 99 duties apply to goods of Vietnam
- 9903.02.69 +20% — The duty provided in the applicable subheading + 20%
- 9903.05.84 +12.5% — The duty provided in the applicable subheading + 12.5%
These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.
Already terminated: 9903.01.72 +46%
The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.
Corresponding Japanese tariff lines
0805.10 is the same subheading in both schedules (six digits are identical worldwide under the HS Convention). Vietnamese goods can enter Japan under four parallel preference routes — the columns below — and the exporter picks whichever C/O gives the better rate.
| Line | Description | MFN | VJEPA | AJCEP | CPTPP | RCEP |
|---|---|---|---|---|---|---|
| 0805.10-000 | Oranges › 1 If imported during the period from 1st June to 30th November(KG) | 16% | Free | 5% | Free | — |
| 0805.10-000 | Oranges › 2 If imported during the period from 1st December to 31st May(KG) | 32% | Free | 10% | Free | — |
MFN is the lowest of the schedule's General/Temporary/WTO columns (hover to see all three). The preference columns require the matching certificate of origin; an em dash means that agreement gives no preference for the line. Source: Japan's Tariff Schedule, Japan Customs (as of July 9, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under 080510
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report an issue for this code →