Citrus fruit, fresh or dried › Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
0805.50.20 — Limes (Citrus aurantifolia, Citrus latifolia)
Quả chanh xanh (chanh ta Citrus aurantifolia, chanh không hạt Citrus latifolia)(SEN)
Unit: kg (kg)
HS code 08055020 covers limes (citrus aurantifolia, citrus latifolia) 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%
excl. LA
ASEAN - China (ACFTA)
VAT
*/5/8/10
Excise / Env. tax
—
Not subject
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) | 5% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0%excl. LA | 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. LA | 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) | 20% | 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.
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.
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
WO
WO
Source: 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
CC
CC
Source: 12/2019/TT-BCT
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
WO
WO
Source: 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: 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: 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
WO
WO
Source: 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: 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: 14/2026/TT-BCT
Citrus fruit, fresh or dried
CC
CC
Source: 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: 02/2021/TT-BCT
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
WO
WO
Source: 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
CC
CC
Source: 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
WO
WO
Source: 08/2020/TT-BCT
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: 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: 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.
- Goods imported in the form of buying, selling, and exchange by border residents (42/2019/TT-BCT & 34/2025/TT-BCT )
- List of goods bought, sold, and exchanged through auxiliary border gates and border openings by traders (42/2019/TT-BCT, 33/2025/TT-BCT)
- Plant quarantine (01/2024/TT-BNNPTNT M9)
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description0805.50.20LIMES (CITRUS AURANTIFOLIA, CITRUS LATIFOLIA)
QUẢ CHANH XANH (CHANH TA CITRUS AURANTIFOLIA, CHANH KHÔNG HẠT CITRUS LATIFOLIA)
Common name: Limes
Scientific name: Citrus aurantifolia
Local name in Malaysia: Limau Nipis
Quả chanh xanh (Lime)
Common name: Kaffir Limes
Scientific name: Citrus latifolia
Local name in Malaysia: Limau Purut
Quả chanh xanh không hạt (Kaffir Lime or Limau Purut)
Tiếng Việt
Tên thông dụng: Quả chanh xanh
Tên khoa học: Citrus aurantifolia
Tên địa phương tại Malaysia: Limau Nipis
Quả chanh xanh (Lime)
Tên thông dụng: Quả chanh xanh không hạt
Tên khoa học: Citrus latifolia
Tên địa phương tại Malaysia: Limau Purut
Quả chanh xanh không hạt (Kaffir Lime or Limau Purut)
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.
Codes at the same level under 080550
Check neighbouring codes to make sure the classification fits best.
Data updated: 29/07/2026 · Found wrong or missing data? Report an issue for this code →