CHAPTER 08

 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 (eg by moderate heat treatment, sulphuring, the addition of sorbic
acid or potassium sorbate),
(b)  To improve or maintain their appearance (eg by the addition of vegetable oil or small quantities of glucose syrup),
provided that they retain the character of dried fruit or dried nuts.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

08.01

Coconuts, brazil nuts and cashew nuts, fresh or dried

0801.1100.00

Desiccated Coconuts

20

5

0801.1200.00

Coconuts In the inner shell (endocarp)

20

5

0801.1900.00

Other coconuts, fresh or dried, whether or not shelled or peeled

20

5

0801.2100.00

Brazil nuts In shell

20

5

0801.2200.00

Brazil nuts Shelled

20

5

0801.3100.00

Cashew nuts In shell

20

5

0801.3200.00

Cashew nuts Shelled

20

5

08.02

Other nuts, fresh or dried, nes

0802.1100.00

Almonds In shell

20

5

0802.1200.00

Almonds Shelled

20

5

0802.2100.00

Almonds In shell

20

5

0802.2200.00

Almonds Shelled

20

5

0802.3100.00

Walnuts In shell

20

5

0802.3200.00

Walnuts Shelled

20

5

0802.4100.00

.) In shell

20

5

0802.4200.00

.) Shelled

20

5

0802.5100.00

Pistachios In shell

20

5

0802.5200.00

Pistachios Shelled

20

5

0802.6100.00

Macadamia nuts In shell

20

5

0802.6200.00

Macadamia nuts Shelled

20

5

0802.7000.00

.)

20

5

0802.8000.00

Areca nuts

20

5

0802.9000.00

.

20

5

08.03

Bananas, including plantains, fresh or dried

0803.1010.00

Fresh Plantains

20

0803.1020.00

Dried Plantains

20

0803.9010.00

Other Fresh Bananas excluding plantain

20

0803.9020.00

Other dried Bananas excluding plantain

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

08.04

Dates, figs, pineapples...etc, fresh or dried

0804.1000.00

Dates fresh or dried

5

0804.2000.00

Figs fresh or dried

20

0804.3000.00

Pineapples fresh or dried

20

0804.4000.00

Avocados fresh or dried

20

0804.5010.00

Mangoes fresh or dried

20

0804.5090.00

.

20

08.05

Citrus fruit, fresh or dried

0805.1000.00

Oranges fresh or dried

20

0805.2000.00

.

20

0805.2100.00

Mandarins (including tangerines and satsumas)

20

0805.2200.00

Clementines

20

0805.2900.00

Other; wilkings and similar citrus hybrids

20

0805.4000.00

Grapefruit, including pomelos

20

0805.5000.00

.

20

0805.9000.00

Other citrus fruit, fresh or dried

20

08.06

Grapes, fresh or dried

0806.1000.00

Fresh grape

20

0806.2000.00

Dried grape

20

08.07

Melons and papaws, fresh

0807.1100.00

Watermelons

20

0807.1900.00

Other melons excluding watermelons

20

0807.2000.00

Papaws (papayas)

20

08.08

Apples, pears and quinces, fresh

0808.1000.00

Apples

20

0808.3000.00

Pears

20

0808.4000.00

Quinces

20

08.09

Apricots, cherries, peaches, plums and sloes, fresh

0809.1000.00

Apricots

20

0809.2100.00

Sour cherries (Prunus cerasus)

20

0809.2900.00

Other Cherries, excluding sour cherries

20

0809.3000.00

Peaches, including nectarines

20

0809.4000.00

Plums and sloes

20

08.10

Other fruit, fresh, nes

0810.1000.00

fresh Strawberries

20

0810.2000.00

fresh Raspberries, blackberries, mulberries and loganberries

20

0810.3000.00

fresh Black, white or red currants and gooseberries

20

0810.4000.00

fresh Cranberries, bilberries and other fruits of the genus Vaccinium

20

0810.5000.00

fresh Kiwifruit

20

0810.6000.00

fresh Durians

20

0810.7000.00

fresh Persimmons

20

0810.9000.00

Other fruit not elsewhere specified, fresh

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

08.11

Fruit and nuts, frozen

0811.1000.00

Strawberries

20

0811.2000.00

Raspberries, blackberries, mulberries, loganberries, currants and
gooseberries

20

0811.9000.00

.

20

08.12

Fruit and nuts provisionally preserved, not for immediate consumption

0812.1000.00

Cherries

20

0812.9000.00

Other fruit and nuts, provisionally preserved but unsuitable for immediate
consumption

20

08.13

Fruit, dried, nes

0813.1000.00

Apricots

20

0813.2000.00

Prunes

20

0813.3000.00

Apples

20

0813.4010.00

Tamarind

20

0813.4090.00

.

20

0813.5000.00

Mixtures of nuts or dried fruits of this Chapter

20

08.14

Peel of citrus fruit or melons, fresh, frozen, dried...etc.

0814.0000.00

.

5

5