Chương 08 — Quả và quả hạch (nuts) ăn được; vỏ quả thuộc họ cam quýt hoặc các loại dưa

Edible fruit and nuts; peel of citrus fruit or melons

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 08

Xem chú giải chương 08

Tiếng Việt · English

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.

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Danh mục mã hàng: Chương 08 — Quả và quả hạch (nuts) ăn được; vỏ quả thuộc họ cam quýt hoặc các loại dưa
MãMô tảĐVTNK ưu đãi
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
- Coconuts:
0801.11.00 - - Desiccated kg 30%
0801.12.00 - - In the inner shell (endocarp) kg 30%
0801.19 - - Other:
0801.19.10 - - - Young coconut kg 30%
0801.19.90 - - - Other kg 30%
- Brazil nuts:
0801.21.00 - - In shell kg 30%
0801.22.00 - - Shelled kg 30%
- Cashew nuts:
0801.31.00 - - In shell kg 5%
0801.32.00 - - Shelled kg 25%
0802 Other nuts, fresh or dried, whether or not shelled or peeled
- Almonds:
0802.11.00 - - In shell kg 10%
0802.12 - - Shelled:
0802.12.10 - - - Blanched kg 10%
0802.12.90 - - - Other kg 5%
- Hazelnuts or filberts (Corylus spp.):
0802.21.00 - - In shell kg 20%
0802.22.00 - - Shelled kg 20%
- Walnuts:
0802.31.00 - - In shell kg 8%
0802.32.00 - - Shelled kg 30%
- Chestnuts (Castanea spp.):
0802.41.00 - - In shell kg 30%
0802.42.00 - - Shelled kg 30%
- Pistachios:
0802.51.00 - - In shell kg 5%
0802.52.00 - - Shelled kg 15%
- Macadamia nuts:
0802.61.00 - - In shell kg 30%
0802.62.00 - - Shelled kg 30%
0802.70.00 - Kola nuts (Cola spp.) kg 30%
0802.80.00 - Areca nuts kg 30%
- Other:
0802.91.00 - - Pine nuts, in shell kg 30%
0802.92.00 - - Pine nuts, shelled kg 30%
0802.99.00 - - Other kg 30%
0803 Bananas, including plantains, fresh or dried
0803.10 - Plantains:
0803.10.10 - - Fresh kg 25%
0803.10.20 - - Dried kg 25%
0803.90 - Other:
0803.90.10 - - Lady's finger banana kg 25%
0803.90.20 - - Cavendish banana (Musa acuminata) kg 25%
0803.90.30 - - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan) kg 25%
0803.90.90 - - Other kg 25%
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
0804.10.00 - Dates kg 30%
0804.20.00 - Figs kg 30%
0804.30.00 - Pineapples kg 30%
0804.40.00 - Avocados kg 15%
0804.50 - Guavas, mangoes and mangosteens:
0804.50.10 - - Guavas kg 25%
- - Mangoes:
0804.50.21 - - - Fresh kg 25%
0804.50.22 - - - Dried kg 25%
0804.50.30 - - Mangosteens kg 25%
0805 Citrus fruit, fresh or dried
0805.10 - Oranges:
0805.10.10 - - Fresh kg 20%
0805.10.20 - - Dried kg 20%
- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
0805.21.00 - - Mandarins (including tangerines and satsumas) kg 30%
0805.22.00 - - Clementines kg 30%
0805.29.00 - - Other kg 30%
0805.40.00 - Grapefruit and pomelos kg 40%
0805.50 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
0805.50.10 - - Lemons (Citrus limon, Citrus limonum) kg 20%
0805.50.20 - - Limes (Citrus aurantifolia, Citrus latifolia) kg 20%
0805.90.00 - Other kg 40%
0806 Grapes, fresh or dried
0806.10.00 - Fresh kg 8%
0806.20.00 - Dried kg 5%
0807 Melons (including watermelons) and papaws (papayas), fresh
- Melons (including watermelons):
0807.11.00 - - Watermelons kg 30%
0807.19.00 - - Other kg 30%
0807.20.00 - Papaws (papayas) kg 30%
0808 Apples, pears and quinces, fresh
0808.10.00 - Apples kg 5%
0808.30.00 - Pears kg 10%
0808.40.00 - Quinces kg 10%
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
0809.10.00 - Apricots kg 20%
- Cherries:
0809.21.00 - - Sour cherries (Prunus cerasus) kg 10%
0809.29.00 - - Other kg 5%
0809.30.00 - Peaches, including nectarines kg 20%
0809.40 - Plums and sloes:
0809.40.10 - - Plums kg 20%
0809.40.20 - - Sloes kg 20%
0810 Other fruit, fresh
0810.10.00 - Strawberries kg 15%
0810.20.00 - Raspberries, blackberries, mulberries and loganberries kg 15%
0810.30.00 - Black, white or red currants and gooseberries kg 15%
0810.40.00 - Cranberries, bilberries and other fruits of the genus Vaccinium kg 15%
0810.50.00 - Kiwifruit kg 7%
0810.60.00 - Durians kg 30%
0810.70.00 - Persimmons kg 25%
0810.90 - Other:
0810.90.10 - - Longans; Mata Kucing kg 25%
0810.90.20 - - Lychees kg 30%
0810.90.30 - - Rambutan kg 25%
0810.90.40 - - Langsat (Lanzones) kg 25%
0810.90.50 - - Jackfruit (including Cempedak and Nangka) kg 25%
0810.90.60 - - Tamarinds kg 25%
0810.90.70 - - Starfruit kg 25%
- - Other:
0810.90.91 - - - Salacca (snake fruit) kg 25%
0810.90.92 - - - Dragon fruit kg 25%
0810.90.93 - - - Sapodilla (ciku fruit) kg 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.) kg 25%
0810.90.99 - - - Other kg 25%
0811 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 kg 30%
0811.20.00 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries kg 30%
0811.90.00 - Other kg 30%
0812 Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption
0812.10.00 - Cherries kg 30%
0812.90 - Other:
0812.90.10 - - Strawberries kg 30%
0812.90.90 - - Other kg 30%
0813 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 kg 30%
0813.20.00 - Prunes kg 30%
0813.30.00 - Apples kg 30%
0813.40 - Other fruit:
0813.40.10 - - Longans kg 30%
0813.40.20 - - Tamarinds kg 30%
0813.40.90 - - Other kg 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 kg 30%
0813.50.20 - - Of which other nuts predominate by weight kg 30%
0813.50.30 - - Of which dates predominate by weight kg 30%
0813.50.40 - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight kg 30%
0813.50.90 - - Other kg 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 kg 10%