Chapter 8: Edible fruit and nuts; peel of citrus fruit or melons
NIL (Not taxable)
Fresh fruits other than in frozen state or preserved
1. 0801 Coconuts, fresh or dried, whether or not shelled or peeled.
2. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
3. 0803 Bananas, including plantains, fresh or dried
4. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
5. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
6. 0806 Grapes, fresh
7. 0807 Melons (including watermelons) and papaws (papayas), fresh.
8. 0808 Apples, pears and quinces, fresh.
9. 0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
10. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
11. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
5% Tax bracket
1. 0802 Dried areca nuts, whether or not shelled or peeled,. All goods, other than dry fruits, in frozen state or preserved. 1. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
2. 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
3. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
12% Tax bracket
2. 0801 Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
3. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts.
4. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried.
5. 0806 Grapes, dried, and raisins
6. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8.
18% Tax bracket
28% Tax bracket