EU tariff chapter 08
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS. 14 headings and 128 eight-digit codes, with conventional duty rates from free to 20.8 per cent; 2 lines carry a specific rate.
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 0812 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.
Additional notes
1. The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014) at a temperature of 20 °C and multiplied by the factor 0,95.
2. For the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya.
3. For the purposes of subheadings 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
Headings and duty rates
Heading 0801
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Coconuts: | |||
| 0801 11 00 | Desiccated | Free | |
| 0801 12 00 | In the inner shell (endocarp) | Free | |
| 0801 19 00 | Other | Free | |
| Brazil nuts: | |||
| 0801 21 00 | In shell | Free | |
| 0801 22 00 | Shelled | Free | |
| Cashew nuts: | |||
| 0801 31 00 | In shell | Free | |
| 0801 32 00 | Shelled | Free |
Heading 0802
Other nuts, fresh or dried, whether or not shelled or peeled:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Almonds: | |||
| 0802 11 | In shell: | ||
| 0802 11 10 | Bitter | Free | |
| 0802 11 90 | Other(18) | 5.6 % | |
| 0802 12 | Shelled: | ||
| 0802 12 10 | Bitter | Free | |
| 0802 12 90 | Other(18) | 3.5 % | |
| Hazelnuts or filberts (Corylus spp.): | |||
| 0802 21 00 | In shell | 3.2 % | |
| 0802 22 00 | Shelled | 3.2 % | |
| Walnuts: | |||
| 0802 31 00 | In shell | 4 % | |
| 0802 32 00 | Shelled | 5.1 % | |
| Chestnuts (Castanea spp.): | |||
| 0802 41 00 | In shell | 5.6 % | |
| 0802 42 00 | Shelled | 5.6 % | |
| Pistachios: | |||
| 0802 51 00 | In shell | 1.6 % | |
| 0802 52 00 | Shelled | 1.6 % | |
| Macadamia nuts: | |||
| 0802 61 00 | In shell | 2 % | |
| 0802 62 00 | Shelled | 2 % | |
| 0802 70 00 | Kola nuts (Cola spp.) | Free | |
| 0802 80 00 | Areca nuts | Free | |
| Other: | |||
| 0802 91 00 | Pine nuts, in shell(87) | 3.2 % | |
| 0802 92 00 | Pine nuts, shelled(87) | 3.2 % | |
| 0802 99 | Other: | ||
| 0802 99 10 | Pecans | Free | |
| 0802 99 90 | Other(87) | 3.2 % |
- (18) WTO tariff quota.
- (87) Autonomous duty: 2.
Heading 0803
Bananas, including plantains, fresh or dried:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0803 10 | Plantains: | ||
| 0803 10 10 | Fresh | 16 % | |
| 0803 10 90 | Dried | 16 % | |
| 0803 90 | Other: | ||
| Fresh: | |||
| 0803 90 11 | Plátano de Canarias | 114 €/1 000 kg/net | |
| 0803 90 19 | Other | 114 €/1 000 kg/net | |
| 0803 90 90 | Dried | 16 % |
Heading 0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0804 10 00 | Dates | 7.7 % | |
| 0804 20 | Figs: | ||
| 0804 20 10 | Fresh | 5.6 % | |
| 0804 20 90 | Dried | 8 % | |
| 0804 30 00 | Pineapples | 5.8 % | |
| 0804 40 00 | Avocados(80) | ||
| 0804 50 00 | Guavas, mangoes and mangosteens | Free |
- (80) - From 1 January to 31 May: 4, - from 1 June to 30 November: 5,1, - from 1 to 31 December: 4.
Heading 0805
Citrus fruit, fresh or dried:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0805 10 | Oranges: | ||
| Sweet oranges, fresh: | |||
| 0805 10 22 | Navel oranges(64) | ||
| 0805 10 24 | White oranges(64) | ||
| 0805 10 28 | Other(64) | ||
| 0805 10 80 | Other(81) | ||
| Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: | |||
| 0805 21 | Mandarins (including tangerines and satsumas): | ||
| 0805 21 10 | Satsumas(64) | ||
| 0805 21 90 | Other(64) | ||
| 0805 22 00 | Clementines(64) | ||
| 0805 29 00 | Other(64) | ||
| 0805 40 00 | Grapefruit and pomelos(82) | ||
| 0805 50 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): | ||
| 0805 50 10 | Lemons (Citrus limon, Citrus limonum)(64) | ||
| 0805 50 90 | Limes (Citrus aurantifolia, Citrus latifolia) | 12.8 % | |
| 0805 90 00 | Other | 12.8 % |
- (64) See Annex 2.
- (81) - From 1 January to 31 March: 16, - from 1 April to 15 October: 12, - from 16 October to 31 December: 16.
- (82) - From 1 January to 30 April: 1,5, - from 1 May to 31 October: 2,4, - from 1 November to 31 December: 1,5.
Heading 0806
Grapes, fresh or dried:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0806 10 | Fresh: | ||
| 0806 10 10 | Table grapes(64) | ||
| 0806 10 90 | Other(83) | ||
| 0806 20 | Dried: | ||
| 0806 20 10 | Currants | 2.4 % | |
| 0806 20 30 | Sultanas | 2.4 % | |
| 0806 20 90 | Other | 2.4 % |
- (64) See Annex 2.
- (83) - From 1 January to 14 July: 14,4, - from 15 July to 31 October: 17,6, - from 1 November to 31 December: 14,4.
Heading 0807
Melons (including watermelons) and papaws (papayas), fresh:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Melons (including watermelons): | |||
| 0807 11 00 | Watermelons | 8.8 % | |
| 0807 19 00 | Other | 8.8 % | |
| 0807 20 00 | Papaws (papayas) | Free |
Heading 0808
Apples, pears and quinces, fresh:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0808 10 | Apples: | ||
| 0808 10 10 | Cider apples, in bulk, from 16 September to 15 December | 7.2 % | |
| 0808 10 80 | Other(64) | ||
| 0808 30 | Pears: | ||
| 0808 30 10 | Perry pears, in bulk, from 1 August to 31 December | 7.2 % | |
| 0808 30 90 | Other(64) | ||
| 0808 40 00 | Quinces | 7.2 % |
- (64) See Annex 2.
Heading 0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0809 10 00 | Apricots(64) | ||
| Cherries: | |||
| 0809 21 00 | Sour cherries (Prunus cerasus)(64) | ||
| 0809 29 00 | Other(64) | ||
| 0809 30 | Peaches, including nectarines: | ||
| 0809 30 20 | Flat peaches (Prunus persica var. platycarpa) and flat nectarines (Prunus persica var. platerina)(64) | ||
| Other: | |||
| 0809 30 30 | Nectarines(64) | ||
| 0809 30 80 | Other(64) | ||
| 0809 40 | Plums and sloes: | ||
| 0809 40 05 | Plums(64) | ||
| 0809 40 90 | Sloes | 12 % |
- (64) See Annex 2.
Heading 0810
Other fruit, fresh:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0810 10 00 | Strawberries(84) | ||
| 0810 20 | Raspberries, blackberries, mulberries and loganberries: | ||
| 0810 20 10 | Raspberries | 8.8 % | |
| 0810 20 90 | Other | 9.6 % | |
| 0810 30 | Black-, white- or redcurrants and gooseberries: | ||
| 0810 30 10 | Blackcurrants | 8.8 % | |
| 0810 30 30 | Redcurrants | 8.8 % | |
| 0810 30 90 | Other | 9.6 % | |
| 0810 40 | Cranberries, bilberries and other fruit of the genus Vaccinium: | ||
| 0810 40 10 | Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea) | Free | |
| 0810 40 30 | Fruit of the species Vaccinium myrtillus | 3.2 % | |
| 0810 40 50 | Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum | 3.2 % | |
| 0810 40 90 | Other | 9.6 % | |
| 0810 50 00 | Kiwifruit(85) | ||
| 0810 60 00 | Durians | 8.8 % | |
| 0810 70 00 | Persimmons | 8.8 % | |
| 0810 90 | Other: | ||
| 0810 90 20 | Tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya | Free | |
| 0810 90 75 | Other | 8.8 % |
- (84) - From 1 January to 30 April: 11,2, - from 1 May to 31 July: 12,8 MIN 2,4 €/100 kg/net, - from 1 August to 31 December: 11,2.
- (85) - From 1 January to 14 May: 8,8, - from 15 May to 15 November: 8, - from 16 November to 31 December: 8,8.
Heading 0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0811 10 | Strawberries: | ||
| Containing added sugar or other sweetening matter: | |||
| 0811 10 11 | With a sugar content exceeding 13 % by weight | 20.8 % | |
| 0811 10 19 | Other | 20.8 % | |
| 0811 10 90 | Other | 14.4 % | |
| 0811 20 | Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries: | ||
| Containing added sugar or other sweetening matter: | |||
| 0811 20 11 | With a sugar content exceeding 13 % by weight | 20.8 % | |
| 0811 20 19 | Other | 20.8 % | |
| Other: | |||
| 0811 20 31 | Raspberries | 14.4 % | |
| 0811 20 39 | Blackcurrants | 14.4 % | |
| 0811 20 51 | Redcurrants | 12 % | |
| 0811 20 59 | Blackberries and mulberries | 12 % | |
| 0811 20 90 | Other | 14.4 % | |
| 0811 90 | Other: | ||
| Containing added sugar or other sweetening matter: | |||
| With a sugar content exceeding 13 % by weight: | |||
| 0811 90 11 | Tropical fruit and tropical nuts | 13 % | |
| 0811 90 19 | Other | 20.8 % | |
| Other: | |||
| 0811 90 31 | Tropical fruit and tropical nuts | 13 % | |
| 0811 90 39 | Other | 20.8 % | |
| Other: | |||
| 0811 90 50 | Fruit of the species Vaccinium myrtillus | 12 % | |
| 0811 90 70 | Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium | 3.2 % | |
| Cherries: | |||
| 0811 90 75 | Sour cherries (Prunus cerasus) | 14.4 % | |
| 0811 90 80 | Other | 14.4 % | |
| 0811 90 85 | Tropical fruit and tropical nuts | 9 % | |
| 0811 90 95 | Other | 14.4 % |
Heading 0812
Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0812 10 00 | Cherries | 8.8 % | |
| 0812 90 | Other: | ||
| 0812 90 25 | Apricots; oranges | 12.8 % | |
| 0812 90 30 | Papaws (papayas) | 2.3 % | |
| 0812 90 40 | Fruit of the species Vaccinium myrtillus | 6.4 % | |
| 0812 90 70 | Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts | 5.5 % | |
| 0812 90 98 | Other | 8.8 % |
Heading 0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0813 10 00 | Apricots | 5.6 % | |
| 0813 20 00 | Prunes | 9.6 % | |
| 0813 30 00 | Apples | 3.2 % | |
| 0813 40 | Other fruit: | ||
| 0813 40 10 | Peaches, including nectarines | 5.6 % | |
| 0813 40 30 | Pears | 6.4 % | |
| 0813 40 50 | Papaws (papayas) | 2 % | |
| 0813 40 65 | Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya | Free | |
| 0813 40 95 | Other | 2.4 % | |
| 0813 50 | Mixtures of nuts or dried fruits of this chapter: | ||
| Mixtures of dried fruit, other than that of headings 0801 to 0806: | |||
| Not containing prunes: | |||
| 0813 50 12 | Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya | 4 % | |
| 0813 50 15 | Other | 6.4 % | |
| 0813 50 19 | Containing prunes | 9.6 % | |
| Mixtures exclusively of nuts of headings 0801 and 0802: | |||
| 0813 50 31 | Of tropical nuts | 4 % | |
| 0813 50 39 | Other | 6.4 % | |
| Other mixtures: | |||
| 0813 50 91 | Not containing prunes or figs | 8 % | |
| 0813 50 99 | Other | 9.6 % |
Heading 0814 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 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 | 1.6 % |
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