SECTION II · 類 08
Edible fruit and nuts; peel of citrus fruit or melons
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (8)
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.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HSコード | 記述 | 単位 | 通常輸入税 | MFN | VAT |
|---|---|---|---|---|---|
| 0801 | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | ||||
| - Coconuts: | |||||
| 0801.11.00 | - - Desiccated | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0801.12.00 | - - In the inner shell (endocarp) | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0801.19 | - - Other: | ||||
| 0801.19.10 | - - - Young coconut | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0801.19.90 | - - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| - Brazil nuts: | |||||
| 0801.21.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0801.22.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| - Cashew nuts: | |||||
| 0801.31.00 | - - In shell | kg | 7.5% | 5% | * / 5 / 8 / 10 (複数の税率) |
| 0801.32.00 | - - Shelled | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | ||||
| - Almonds: | |||||
| 0802.11.00 | - - In shell | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0802.12 | - - Shelled: | ||||
| 0802.12.10 | - - - Blanched | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0802.12.90 | - - - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (複数の税率) |
| - Hazelnuts or filberts (Corylus spp.): | |||||
| 0802.21.00 | - - In shell | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0802.22.00 | - - Shelled | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Walnuts: | |||||
| 0802.31.00 | - - In shell | kg | 12% | 8% | * / 5 / 8 / 10 (複数の税率) |
| 0802.32.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| - Chestnuts (Castanea spp.): | |||||
| 0802.41.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0802.42.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| - Pistachios: | |||||
| 0802.51.00 | - - In shell | kg | 7.5% | 5% | * / 5 / 8 / 10 (複数の税率) |
| 0802.52.00 | - - Shelled | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Macadamia nuts: | |||||
| 0802.61.00 | - - In shell | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0802.62.00 | - - Shelled | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0802.70.00 | - Kola nuts (Cola spp.) | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0802.80.00 | - Areca nuts | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| - Other: | |||||
| 0802.91.00 | - - Pine nuts, in shell | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0802.92.00 | - - Pine nuts, shelled | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0802.99.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0803 | Bananas, including plantains, fresh or dried | ||||
| 0803.10 | - Plantains: | ||||
| 0803.10.10 | - - Fresh | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0803.10.20 | - - Dried | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0803.90 | - Other: | ||||
| 0803.90.10 | - - Lady's finger banana | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0803.90.20 | - - Cavendish banana (Musa acuminata) | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0803.90.30 | - - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan) | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0803.90.90 | - - Other | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried | ||||
| 0804.10.00 | - Dates | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0804.20.00 | - Figs | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0804.30.00 | - Pineapples | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0804.40.00 | - Avocados | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0804.50 | - Guavas, mangoes and mangosteens: | ||||
| 0804.50.10 | - - Guavas | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| - - Mangoes: | |||||
| 0804.50.21 | - - - Fresh | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0804.50.22 | - - - Dried | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0804.50.30 | - - Mangosteens | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0805 | Citrus fruit, fresh or dried | ||||
| 0805.10 | - Oranges: | ||||
| 0805.10.10 | - - Fresh | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0805.10.20 | - - Dried | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: | |||||
| 0805.21.00 | - - Mandarins (including tangerines and satsumas) | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0805.22.00 | - - Clementines | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0805.29.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0805.40.00 | - Grapefruit and pomelos | kg | 60% | 40% | * / 5 / 8 / 10 (複数の税率) |
| 0805.50 | - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): | ||||
| 0805.50.10 | - - Lemons (Citrus limon, Citrus limonum) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0805.50.20 | - - Limes (Citrus aurantifolia, Citrus latifolia) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0805.90.00 | - Other | kg | 60% | 40% | * / 5 / 8 / 10 (複数の税率) |
| 0806 | Grapes, fresh or dried | ||||
| 0806.10.00 | - Fresh | kg | 12% | 8% | * / 5 / 8 / 10 (複数の税率) |
| 0806.20.00 | - Dried | kg | 7.5% | 5% | * / 5 / 8 / 10 (複数の税率) |
| 0807 | Melons (including watermelons) and papaws (papayas), fresh | ||||
| - Melons (including watermelons): | |||||
| 0807.11.00 | - - Watermelons | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0807.19.00 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0807.20.00 | - Papaws (papayas) | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0808 | Apples, pears and quinces, fresh | ||||
| 0808.10.00 | - Apples | kg | 7.5% | 5% | * / 5 / 8 / 10 (複数の税率) |
| 0808.30.00 | - Pears | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0808.40.00 | - Quinces | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0809 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | ||||
| 0809.10.00 | - Apricots | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Cherries: | |||||
| 0809.21.00 | - - Sour cherries (Prunus cerasus) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0809.29.00 | - - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (複数の税率) |
| 0809.30.00 | - Peaches, including nectarines | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0809.40 | - Plums and sloes: | ||||
| 0809.40.10 | - - Plums | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0809.40.20 | - - Sloes | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0810 | Other fruit, fresh | ||||
| 0810.10.00 | - Strawberries | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0810.20.00 | - Raspberries, blackberries, mulberries and loganberries | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0810.30.00 | - Black, white or red currants and gooseberries | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0810.40.00 | - Cranberries, bilberries and other fruits of the genus Vaccinium | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0810.50.00 | - Kiwifruit | kg | 10.5% | 7% | * / 5 / 8 / 10 (複数の税率) |
| 0810.60.00 | - Durians | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0810.70.00 | - Persimmons | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90 | - Other: | ||||
| 0810.90.10 | - - Longans; Mata Kucing | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.20 | - - Lychees | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.30 | - - Rambutan | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.40 | - - Langsat (Lanzones) | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.50 | - - Jackfruit (including Cempedak and Nangka) | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.60 | - - Tamarinds | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.70 | - - Starfruit | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| - - Other: | |||||
| 0810.90.91 | - - - Salacca (snake fruit) | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.92 | - - - Dragon fruit | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.93 | - - - Sapodilla (ciku fruit) | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 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 | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 0810.90.99 | - - - Other | kg | 37.5% | 25% | * / 5 / 8 / 10 (複数の税率) |
| 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 | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0811.20.00 | - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0811.90.00 | - Other | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0812 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption | ||||
| 0812.10.00 | - Cherries | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0812.90 | - Other: | ||||
| 0812.90.10 | - - Strawberries | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0812.90.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 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 | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.20.00 | - Prunes | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.30.00 | - Apples | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.40 | - Other fruit: | ||||
| 0813.40.10 | - - Longans | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.40.20 | - - Tamarinds | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.40.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 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 | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.50.20 | - - Of which other nuts predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.50.30 | - - Of which dates predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.50.40 | - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 0813.50.90 | - - Other | kg | 45% | 30% | * / 5 / 8 / 10 (複数の税率) |
| 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 | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |