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Current tariff classification

Schedule 3 - Section II

Section II - Vegetable products

Chapter 8 - 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:
    1. For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
    2. 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. 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.  
    Note 4 operative 1/1/22
    Additional Note 1 repealed (operative 1/1/22).
    0801
    Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
    0802
    Other nuts, fresh or dried, whether or not shelled or peeled
    0803
    Bananas, including plantains, fresh or dried
    0804
    Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
    0805
    Citrus fruit, fresh or dried
    0806
    Grapes, fresh or dried
    0807
    Melons (including watermelons) and pawpaws (papayas), fresh
    0808
    Apples, pears and quinces, fresh
    0809
    Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
    0810
    Other fruit, fresh
    0811
    Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
    0812
    Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption
    0813
    Fruit, dried, other than that of 0801 to 0806; mixtures of nuts or dried fruits of this Chapter
    0814
    Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0801COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:
    0801.1- Coconuts:
    0801.11.00 34 kg -- DesiccatedFree View TCOs for 0801.11.00
    0801.12.00 40 kg -- In the inner shell (endocarp)Free View TCOs for 0801.12.00
    0801.19.00 42 kg -- OtherFree View TCOs for 0801.19.00
    0801.2 - Brazil nuts:
    0801.21.00 36 kg -- In shellFree View TCOs for 0801.21.00
    0801.22.00 37 kg -- ShelledFree View TCOs for 0801.22.00
    0801.3 - Cashew nuts:
    0801.31.00 38 kg -- In shell Free View TCOs for 0801.31.00
    0801.32.00 39 kg -- Shelled Free View TCOs for 0801.32.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0802OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:
    0802.1 - Almonds:
    0802.11.00 07 kg -- In shell 5%
    DCS:4%
    DCT:5%
    View TCOs for 0802.11.00
    0802.12.00 08 kg -- Shelled 5%
    DCS:4%
    DCT:5%
    View TCOs for 0802.12.00
    0802.2 - Hazelnuts or filberts (Corylus spp.):
    0802.21.00 09 kg -- In shell Free View TCOs for 0802.21.00
    0802.22.00 10 kg -- Shelled Free View TCOs for 0802.22.00
    0802.3 - Walnuts:
    0802.31.00 11 kg -- In shell Free View TCOs for 0802.31.00
    0802.32.00 12 kg -- Shelled Free View TCOs for 0802.32.00
    0802.4 - Chestnuts (Castanea spp.): Free
    0802.41.00 20 kg -- In shell Free View TCOs for 0802.41.00
    0802.42.00 21 kg -- Shelled Free View TCOs for 0802.42.00
    0802.5 - Pistachios:
    0802.51.00 22 kg -- In shell Free View TCOs for 0802.51.00
    0802.52.00 23 kg -- Shelled Free View TCOs for 0802.52.00
    0802.6 - Macadamia nuts:
    0802.61.00 24 kg -- In shell Free View TCOs for 0802.61.00
    0802.62.00 25 kg -- Shelled Free View TCOs for 0802.62.00
    0802.70.00 26 kg - Kola nuts (Cola spp.) Free View TCOs for 0802.70.00
    0802.80.00 27 kg - Areca nuts Free View TCOs for 0802.80.00
    0802.9 - Other: Free
    0802.91.00 31  kg -- Pine nuts, in shell Free View TCOs for 0802.91.00
    0802.92.00 32  kg -- Pine nuts, shelled Free View TCOs for 0802.92.00
    0802.99.00 90  kg -- Other Free View TCOs for 0802.99.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0803BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED:
    0803.10.00 15 kg - Plantains Free View TCOs for 0803.10.00
    0803.90.00 16 kg - Other Free View TCOs for 0803.90.00

    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0804DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED:
    0804.10.00 10 kg - Dates Free View TCOs for 0804.10.00
    0804.20.00 19 kg - Figs Free View TCOs for 0804.20.00
    0804.30.00 20 kg - Pineapples Free View TCOs for 0804.30.00
    0804.40.00 21 kg - Avocados Free View TCOs for 0804.40.00
    0804.50.00 22 kg - Guavas, mangoes and mangosteens Free View TCOs for 0804.50.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0805CITRUS FRUIT, FRESH OR DRIED:
    0805.10.00 23 kg - Oranges Free View TCOs for 0805.10.00
    0805.2 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:  
    0805.21.00 27  kg -- Mandarins (including tangerines and satsumas)Free View TCOs for 0805.21.00
    0805.22.00 28  kg -- ClementinesFree View TCOs for 0805.22.00
    0805.29.00 29  kg -- Other Free View TCOs for 0805.29.00
    0805.40.00 26 kg - Grapefruit and pomelos Free View TCOs for 0805.40.00
    0805.50.00 50 kg - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) Free View TCOs for 0805.50.00
    0805.90.00 59 kg - Other Free View TCOs for 0805.90.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0806GRAPES, FRESH OR DRIED:
    0806.10.00 28 kg - Fresh 5% View TCOs for 0806.10.00
    0806.20.00 - Dried 5% View TCOs for 0806.20.00
    29 kg Currants
    30 kg Sultanas
    31 kg Other
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0807MELONS (INCLUDING WATERMELONS) AND PAWPAWS (PAPAYAS), FRESH:
    0807.1 - Melons (including watermelons):
    0807.11.00 40 kg -- Watermelons Free View TCOs for 0807.11.00
    0807.19.00 41 kg -- Other Free View TCOs for 0807.19.00
    0807.20.00 02 kg - Pawpaws (papayas) Free View TCOs for 0807.20.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0808APPLES, PEARS AND QUINCES, FRESH:
    0808.10.00 03 kg - Apples Free View TCOs for 0808.10.00
    0808.30.00 16 kg - Pears Free View TCOs for 0808.30.00
    0808.40.00 17 kg - Quinces Free View TCOs for 0808.40.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0809APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH:
    0809.10.00 05 kg - Apricots Free View TCOs for 0809.10.00
    0809.2 - Cherries:
    0809.21.00 21 kg -- Sour cherries (Prunus cerasus) Free View TCOs for 0809.21.00
    0809.29.00 22 kg -- Other Free View TCOs for 0809.29.00
    0809.30.00 07 kg - Peaches, including nectarines Free View TCOs for 0809.30.00
    0809.40.00 08 kg - Plums and sloes Free View TCOs for 0809.40.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0810OTHER FRUIT, FRESH:
    0810.10.00 09 kg - Strawberries Free View TCOs for 0810.10.00
    0810.20.00 10 kg  - Raspberries, blackberries, mulberries and loganberries Free View TCOs for 0810.20.00
    0810.30.00 14 kg - Black, white or red currants and gooseberries Free View TCOs for 0810.30.00
    0810.40.00 12 kg - Cranberries, bilberries and other fruits of the genus VacciniumFree View TCOs for 0810.40.00
    0810.50.00 42 kg - Kiwifruit Free View TCOs for 0810.50.00
    0810.60.00 52 kg - Durians Free View TCOs for 0810.60.00
    0810.70.00 57 kg - Persimmons Free View TCOs for 0810.70.00
    0810.90.00 59 kg - Other Free View TCOs for 0810.90.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0811FRUIT 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 25 kg - Strawberries 4%
    DCS:Free
    View TCOs for 0811.10.00
    0811.20.00 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries Free View TCOs for 0811.20.00
    19 kg Raspberries, not containing added sweetening matter, not pulped
    26 kg Other
    0811.90.00 22 kg - Other Free View TCOs for 0811.90.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0812FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:
    0812.10.00 53 L - Cherries Free View TCOs for 0812.10.00
    0812.90.00 57 L - Other Free View TCOs for 0812.90.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0813FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER:
    0813.10.00 29 kg - Apricots 5% View TCOs for 0813.10.00
    0813.20.00 30 kg - Prunes 5% View TCOs for 0813.20.00
    0813.30.00 31 kg - Apples 5% View TCOs for 0813.30.00
    0813.40.00 39 kg - Other fruit 5% View TCOs for 0813.40.00
    0813.50.00 40 kg - Mixtures of nuts or dried fruits of this Chapter 5% View TCOs for 0813.50.00
    Reference
    Number
    Statistical
    Code
    UnitGoodsRate#Tariff concession orders
    0814.00.00 37 kg PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS Free View TCOs for 0814.00.00
    Footnote

    V.3

    Operative 1/1/22

    S Operative 1/1/22


    # Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

    The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

    Unless otherwise indicated general rate applies for CA.

    Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

    DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

    DCT denotes the rate for HK, KR, SG and TW.

    If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

    From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

    From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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