Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Section/Chapter notes
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) Additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
(b) Improving or maintaining 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 that they remain unsuitable in that state for immediate consumption.
Chapter 08 — Edible fruit and nuts; peel of citrus fruit or melons
140 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 08.01 | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | |
| - Coconuts: | ||
| 0801.11.00 | - - Desiccated | 30 |
| 0801.12.00 | - - In the inner shell (endocarp) | 30 |
| 0801.19 | - - Other: | |
| 0801.19.10 | - - - Young coconut | 30 |
| 0801.19.90 | - - - Other | 30 |
| - Brazil nuts: | ||
| 0801.21.00 | - - In shell | 30 |
| 0801.22.00 | - - Shelled | 30 |
| - Cashew nuts: | ||
| 0801.31.00 | - - In shell | 5 |
| 0801.32.00 | - - Shelled | 25 |
| 08.02 | Other nuts, fresh or dried, whether or not shelled or peeled | |
| - Almonds: | ||
| 0802.11.00 | - - In shell | 10 |
| 0802.12 | - - Shelled: | |
| 0802.12.10 | - - - Blanched | 10 |
| 0802.12.90 | - - - Other | 10 |
| - Hazelnuts or filberts (Corylus spp.): | ||
| 0802.21.00 | - - In shell | 20 |
| 0802.22.00 | - - Shelled | 20 |
| - Walnuts: | ||
| 0802.31.00 | - - In shell | 8 |
| 0802.32.00 | - - Shelled | 30 |
| - Chestnuts (Castanea spp.): | ||
| 0802.41.00 | - - In shell | 30 |
| 0802.42.00 | - - Shelled | 30 |
| - Pistachios: | ||
| 0802.51.00 | - - In shell | 15 |
| 0802.52.00 | - - Shelled | 15 |
| - Macadamia nuts: | ||
| 0802.61.00 | - - In shell | 30 |
| 0802.62.00 | - - Shelled | 30 |
| 0802.70.00 | - Kola nuts (Cola spp.) | 30 |
| 0802.80.00 | - Areca nuts | 30 |
| - Other: | ||
| 0802.91.00 | - - Pine nuts, in shell | 30 |
| 0802.92.00 | - - Pine nuts, shelled | 30 |
| 0802.99.00 | - - Other | 30 |
| 08.03 | Bananas, including plantains, fresh or dried | |
| 0803.10 | - Plantains: | |
| 0803.10.10 | - - Fresh | 25 |
| 0803.10.20 | - - Dried | 25 |
| 0803.90 | - Other: | |
| 0803.90.10 | - - Lady's finger banana | 25 |
| 0803.90.20 | - - Cavendish banana (Musa acuminata) | 25 |
| 0803.90.30 | - - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan) | 25 |
| 0803.90.90 | - - Other | 25 |
| 08.04 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried | |
| 0804.10.00 | - Dates | 30 |
| 0804.20.00 | - Figs | 30 |
| 0804.30.00 | - Pineapples | 30 |
| 0804.40.00 | - Avocados | 15 |
| 0804.50 | - Guavas, mangoes and mangosteens: | |
| 0804.50.10 | - - Guavas | 25 |
| - - Mangoes: | ||
| 0804.50.21 | - - - Fresh | 25 |
| 0804.50.22 | - - - Dried | 25 |
| 0804.50.30 | - - Mangosteens | 25 |
| 08.05 | Citrus fruit, fresh or dried | |
| 0805.10 | - Oranges: | |
| 0805.10.10 | - - Fresh | 20 |
| 0805.10.20 | - - Dried | 20 |
| - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: | ||
| 0805.21.00 | - - Mandarins (including tangerines and satsumas) | 30 |
| 0805.22.00 | - - Clementines | 30 |
| 0805.29.00 | - - Other | 30 |
| 0805.40.00 | - Grapefruit and pomelos | 40 |
| 0805.50 | - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): | |
| 0805.50.10 | - - Lemons (Citrus limon, Citrus limonum) | 20 |
| 0805.50.20 | - - Limes (Citrus aurantifolia, Citrus latifolia) | 20 |
| 0805.90.00 | - Other | 40 |
| 08.06 | Grapes, fresh or dried | |
| 0806.10.00 | - Fresh | 8 |
| 0806.20.00 | - Dried | 12 |
| 08.07 | Melons (including watermelons) and papaws (papayas), fresh | |
| - Melons (including watermelons): | ||
| 0807.11.00 | - - Watermelons | 30 |
| 0807.19.00 | - - Other | 30 |
| 0807.20.00 | - Papaws (papayas) | 30 |
| 08.08 | Apples, pears and quinces, fresh | |
| 0808.10.00 | - Apples | 8 |
| 0808.30.00 | - Pears | 10 |
| 0808.40.00 | - Quinces | 10 |
| 08.09 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | |
| 0809.10.00 | - Apricots | 20 |
| - Cherries: | ||
| 0809.21.00 | - - Sour cherries (Prunus cerasus) | 10 |
| 0809.29.00 | - - Other | 10 |
| 0809.30.00 | - Peaches, including nectarines | 20 |
| 0809.40 | - Plums and sloes: | |
| 0809.40.10 | - - Plums | 20 |
| 0809.40.20 | - - Sloes | 20 |
| 08.10 | Other fruit, fresh | |
| 0810.10.00 | - Strawberries | 15 |
| 0810.20.00 | - Raspberries, blackberries, mulberries and loganberries | 15 |
| 0810.30.00 | - Black, white or red currants and gooseberries | 15 |
| 0810.40.00 | - Cranberries, bilberries and other fruits of the genus Vaccinium | 15 |
| 0810.50.00 | - Kiwifruit | 7 |
| 0810.60.00 | - Durians | 30 |
| 0810.70.00 | - Persimmons | 25 |
| 0810.90 | - Other: | |
| 0810.90.10 | - - Longans; Mata Kucing | 25 |
| 0810.90.20 | - - Lychees | 30 |
| 0810.90.30 | - - Rambutan | 25 |
| 0810.90.40 | - - Langsat (Lanzones) | 25 |
| 0810.90.50 | - - Jackfruit (including Cempedak and Nangka) | 25 |
| 0810.90.60 | - - Tamarinds | 25 |
| 0810.90.70 | - - Starfruit | 25 |
| - - Other: | ||
| 0810.90.91 | - - - Salacca (snake fruit) | 25 |
| 0810.90.92 | - - - Dragon fruit | 25 |
| 0810.90.93 | - - - Sapodilla (ciku fruit) | 25 |
| 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.) | 25 |
| 0810.90.99 | - - - Other | 25 |
| 08.11 | 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 | 30 |
| 0811.20.00 | - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | 30 |
| 0811.90.00 | - Other | 30 |
| 08.12 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption | |
| 0812.10.00 | - Cherries | 30 |
| 0812.90 | - Other: | |
| 0812.90.10 | - - Strawberries | 30 |
| 0812.90.90 | - - Other | 30 |
| 08.13 | 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 | 30 |
| 0813.20.00 | - Prunes | 30 |
| 0813.30.00 | - Apples | 30 |
| 0813.40 | - Other fruit: | |
| 0813.40.10 | - - Longans | 30 |
| 0813.40.20 | - - Tamarinds | 30 |
| 0813.40.90 | - - Other | 30 |
| 0813.50 | - Mixtures of nuts or dried fruits of this Chapter: | |
| 0813.50.10 | - - Of which cashew nuts or Brazil nuts predominate by weight | 30 |
| 0813.50.20 | - - Of which other nuts predominate by weight | 30 |
| 0813.50.30 | - - Of which dates predominate by weight | 30 |
| 0813.50.40 | - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight | 30 |
| 0813.50.90 | - - Other | 30 |
| 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 | 10 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.