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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.)
Quả lựu (Punica spp.), quả mãng cầu hoặc quả na (Annona spp.), quả roi (bell fruit) (Syzygium spp., Eugenia spp.), quả thanh trà (Bouea spp.), quả chanh leo (dây) (Passiflora spp.), quả sấu đỏ (Sandoricum spp.), quả táo ta (Ziziphus spp.) và quả dâu da đất (Baccaurea spp.) (SEN)
Unit: kg (kg)
HS code 08109094 covers 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.) under heading 0810 (other fruit, fresh), Chapter 08. The MFN import duty is 25%; 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
25%
Lowest FTA
0%
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) | 25% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 37.5% | 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, MM | 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) | 0% | 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) | 5% | 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) | 17,5% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 0% | 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.
- Other:
WO
WO
Source: 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
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
Other fruit, fresh
WO
WO
Source: 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
WO
WO
Source: 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Other fruit, fresh
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
Other fruit, fresh
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
- Other:
WO
WO
Source: 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Other:
CC
CC
Source: 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: 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)
Note0810.90.94POMEGRANATE (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.)
These are local fruits that are grown or produced and processed in ASEAN Member States.
1. Pomegranate
Common name: Pomegranate
Scientific name: Punica granatum
Local name in Malaysia: Delima
Quả lựu
Pomegranate
2. Soursop
Common name: Soursop
Scientific name: Annona muricata
Local name in Malaysia: Durian Belanda/Nona
Local name in Indonesia: Sirsak
Mãng cầu/mãng cầu xiêm
Soursop
3. Sweetsop
Common name: Sweetsop
Scientific name: Annona squamosa
Local name in Malaysia: Nona serikaya
Quả na/quả mãng cầu ta
Sweetsop
4. Bell fruit
Common name: Bell fruit
Scientific name: Syzygjum aqueum, Eugenia aquea
Local name in Malaysia: Jambu Air
Quả roi (Bell fruit/Jambu Air)
Quả roi (Bell fruit)
Tên địa phương tại Malaysia: Jambu Bol (Syzygjum malaccanese)
Quả roi (Bell fruit
Quả roi (Bell fruit))
Tên địa phương tại Malaysia: Jambu Mawar (Syzygjum jambos, Eugenia jambos)
5. Marian Plum
Common name: Marian Plum
Scientific name: Bouea macrophylla
Local name in Malaysia: Kundang
Quả thanh trà
Marian Plum
6. Passion fruit
Common name: Markisa
Scientific name: Passiflora spp.
Local name in Malaysia: Buah susu
Quả chanh leo/chanh dây
Passion fruit
7. Cottonfruit
Common name: Cottonfruit
Scientific name: Sandoricum koetjape, Sandoricum indicum, Sandoricum nervosum
Local names in Malaysia: Kecapi/ Sentol/ Sentul/ Santol
Local names in Thailand: Krathon/Sathon
Quả sấu đỏ (mạy song, sấu tía)
Cottonfruit
8. Jujube
Common name: Jujube
Scientific name: Ziziphus spp.
Local name in Malaysia: Bidara
Quả táo ta
Jujube
9. Tampoi or Rambai
Common name: Rambai
Scientific name: Baccaurea motleyana
Local name in Malaysia: Rambai or tampoi
Quả dâu da đất
Tampoi or Rambai
Tiếng Việt
QUẢ LỰU (PUNICA SPP.), QUẢ MÃNG CẦU HOẶC QUẢ NA (ANNONA SPP.), QUẢ ROI (BELL FRUIT) (SYZYGIUM SPP., EUGENIA SPP.), QUẢ THANH TRÀ (BOUEA SPP.), QUẢ CHANH LEO (DÂY) (PASSIFLORA SPP.), QUẢ SẤU ĐỎ (SANDORICUM SPP.), QUẢ TÁO TA (ZIZIPHUS SPP.) VÀ QUẢ DÂU DA ĐẤT (BACCAUREA SPP.)
Đây là những loại trái cây địa phương được trồng hoặc sản xuất và chế biến ở các nước thành viên ASEAN.
1. Quả lựu
Tên thông dụng: Quả lựu
Tên khoa học: Punica granatum
Tên địa phương tại Malaysia: Delima
Quả lựu
Pomegranate
2. Mãng cầu
Tên thông dụng: Mãng cầu/mãng cầu xiêm (Soursop)
Tên khoa học: Annona muricata
Tên địa phương tại Malaysia: Durian Belanda/Nona
Tên địa phương tại Indonesia: Sirsak
Mãng cầu/mãng cầu xiêm
Soursop
3. Quả na
Tên thông dụng: Quả na/quả mãng cầu ta (Sweetsop)
Tên khoa học: Annona squamosa
Tên địa phương tại Malaysia: Nona serikaya
Quả na/quả mãng cầu ta
Sweetsop
4. Quả roi (bell fruit)
Tên thông dụng: Quả roi (bell fruit)
Tên khoa học: Syzygjum aqueum, Eugenia aquea
Tên địa phương tại Malaysia: Jambu Air
Quả roi (Bell fruit/Jambu Air)
Quả roi (Bell fruit)
Tên địa phương tại Malaysia: Jambu Bol (Syzygjum malaccanese)
Quả roi (Bell fruit
Quả roi (Bell fruit))
Tên địa phương tại Malaysia: Jambu Mawar (Syzygjum jambos, Eugenia jambos)
5. Quả thanh trà (marian plum)
Tên thông dụng: Quả thanh trà
Tên khoa học: Bouea macrophylla
Tên địa phương tại Malaysia: Kundang
Quả thanh trà
Marian Plum
6. Quả chanh leo
Tên thông dụng: Quả chanh leo/ chanh dây
Tên khoa học: Passiflora spp.
Tên địa phương tại Malaysia: Buah susu
Quả chanh leo/chanh dây
Passion fruit
7. Quả sấu đỏ (mậy tong, sấu tía)
Tên thông dụng: Quả sấu đỏ (mậy tong, sấu tía)
Tên khoa học: Sandoricum koetjape, Sandoricum indicum, Sandoricum nervosum
Tên địa phương tại Ma-lai-xi-a: Kecapi/ Sentol/ Sentul/ Santol
Tên địa phương tại Thái Lan: Krathon/Sathon
Quả sấu đỏ (mạy song, sấu tía)
Cottonfruit
8. Quả táo ta (jujube)
Tên thông dụng: Quả táo ta/đại táo/hồng táo/táo tàu - Jujube
Tên khoa học: Ziziphus spp.
Tên địa phương tại Malaysia: Bidara
Quả táo ta
Jujube
9. Quả dâu da đất
Tên thông dụng: Rambai
Tên khoa học: Baccaurea motleyana
Tên địa phương tại Malaysia: Rambai hoặc tampoi
Quả dâu da đất
Tampoi or Rambai
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 “Other:”
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 →