Statistical code		Description	Tariff rate					Tariff rate (EPA)					Unit
H.S. code			General	Temporary	WTO	GSP	LDC	Singapore	Mexico	Malaysia	Chile	Thailand	I	II
08.01		Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled								Free	Free	Free
		Coconuts
0801.11	000	Desiccated	6%		3%	Free			Free					KG
0801.19	000	Other	6%		3%	Free			Free					KG
		Brazil nuts
0801.21	000	In shell	4%		3%	Free								KG
0801.22	000	Shelled	4%		3%	Free								KG
		Cashew natus
0801.31	000	In shell	Free		(Free)			Free	Free					KG
0801.32	000	Shelled	Free		(Free)			Free	Free					KG
08.02		Other nuts, fresh or dried, whether or not shelled or peeled
		Almonds
0802.11		In sｈell								Free	Free	Free
	100	1 Bitter almonds	Free		(Free)			Free	Free					KG
	200	2 Sweet almonds	4%		2.4%	Free								KG
0802.12		Shelled								Free	Free	Free
	100	1 Bitter almonds	Free		(Free)			Free	Free					KG
	200	2 Sweet almonds	4%		2.4%	Free								KG
		Hazelnuts or filberts (Corylus spp.)
0802.21	000	In sｈell	10%		6%	Free				Free	Free	Free		KG
0802.22	000	Shelled	10%		6%	Free				Free	Free	Free		KG
		Walnuts
0802.31	000	In sｈell	10%		(10%)		Free		5.0%	7.5%	8.3%	9.1%		KG
0802.32	000	Shelled	10%		(10%)		Free		5.0%	7.5%	8.3%	9.1%		KG
0802.40	000	Chestnuts (Castanea spp.)	16%		9.6%		Free			8.4%	9.0%	9.0%		KG
0802.50	000	Pistachios	Free		(Free)			Free	Free	Free	Free	Free		KG
0802.60	000	Macadamia nuts	5%		(5%)	2.5%	Free		Free	Free	Free	Free		KG
0802.90		Other
	100	1 Betel nuts	Free		(Free)			Free	Free	Free	Free	Free		KG
	300	2 Pecans	5%		4.5%	Free				Free	Free	Free		KG
	900	3 Other	20%		12%		Free			9.8%	10.9%	10.9%		KG
08.03
0803.00		Bananas, including plantains, fresh or dried
		1 Fresh
	100	(1)If imported during the period from 1st April to 30th September	40%		20%	10%	Free		For the Pooled Quota Free Other 7.2%	For the Pooled Quota Free Other 10.0%		For the Pooled Quota Free Other 10.0%		KG
	100	(2)If imported during the period from 1st October to 31st March	50%		25%	20%	Free		For the Pooled Quota Free Other 14.5%	For the Pooled Quota Free Other 20.0%		For the Pooled Quota Free Other 20.0%		KG
	200	2 Dried	6%		3%	Free			Free	Free	Free	Free		KG
08.04		Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
0804.10	000	Dates	Free		(Free)			Free	Free	Free	Free	Free		KG
0804.20		Figs	10%		6%	3%	Free			2.0%	2.6%	2.6%
	010	- Fresh												KG
	090	- Dried												KG
0804.30		Pineapples
	010	1 Fresh	20%		17%		Free					For the Pooled Quota (Weighing less than 900g as a whole, not peeled, whether or not crowned) Free		KG
	090	2 Dried	12%		7.2%		Free					6.0%		KG
0804.40		Avocados	6%			Free			Free	Free	Free	Free
	010	- Fresh			3%									KG
	090	- Dried			3%									KG
0804.50		Guavas, mangoes and mangosteens	6%		3%	Free			Free	Free	Free	Free
		- Fresh
	011	-- Mangoes												KG
	019	-- Other												KG
	090	- Dried												KG
08.05		Citrus fruits, fresh or dried
0805.10		Oranges
	000	1 If imported during the period from 1st June to 30th November	20%		16%		Free		For the Pooled Quota 8.0%	14.0%		15.0%		KG
	000	2 If imported during the period from 1st December to 31st May	40%		32%		Free		For the Pooled Quota 16.0%	28.0%		30.0%		KG
0805.20	000	Mandarins (including tangerines and satsumas), clementines, wilkings and similar citrus hybrids	20%		17%		Free			14.9%		15.9%		KG
0805.40		Grapefruit, including pomelos	10%				Free		5.0%	7.5%	9.2%	9.1%
	000	- If imported during the period from 1st June to 30th November			(10%)									KG
	000	- If imported during the period from 1st December to 31st May			(10%)									KG
0805.50		Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)	Free		(Free)			Free	Free	Free	Free	Free
	010	- Lemons (Citrus limon, Citrus limonum)												KG
	090	- Limes (Citrus aurantifolia, Citrus latifolia)												KG
0805.90		Other
	020	1 Limes (other than Citrus aurantifolia, Citrus latifolia)	Free		(Free)			Free	Free	Free	Free	Free		KG
	090	2 Other	20%		17%		Free			14.9%		15.9%		KG
08.06		Grapes, fresh or dried
0806.10		Fresh
	000	1 If imported during the period from 1st March to 31st October	20%		17%		Free		If imported during the period from 1st April to 31st July 4.2%	13.9%	15.9%	15.5%		KG
	000	2 If imported during the period from 1st November to the last day of February	13%		7.8%		Free			5.9%	7.1%	6.8%		KG
0806.20	000	Dried	2%		1.2%	Free			Free	Free	Free	Free		KG
08.07		Melons (including watermelons) and papaws (papayas), fresh
		Melons, including watermelons
0807.11	000	Watermelons	10%		6%		Free		3.0%	Free	5.0%	5.3%		KG
0807.19	000	Other	10%		6%		Free		3.0%	4.0%	5.0%	5.3%		KG
0807.20	000	Papaws (papayas)	4%		2%	Free			Free	Free	Free	Free		KG
08.08		Apples, pears and quinces, fresh
0808.10	000	Apples	20%		17%		Free			13.9%	15.9%	15.5%		KG
0808.20	000	Pears and quinces	8%		4.8%		Free		3.0%	3.2%	4.2%	4.2%		KG
08.09		Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
0809.10	000	Apricots	10%		6%		Free		3.7%	4.0%	5.3%	5.3%		KG
0809.20	000	Cherries	10%		8.5%		Free		5.3%	6.4%	7.4%	7.4%		KG
0809.30	000	Peaches, including nectarines	10%		6%		Free		3.7%	4.0%	5.3%	5.3%		KG
0809.40	000	Plums and sloes	10%		6%		Free		3.7%	4.0%	5.3%	5.3%		KG
08.10		Other fruit, fresh
0810.10	000	Strawberries	10%		6%		Free		1.5%	4.0%	5.0%	5.3%		KG
0810.20	000	Raspberries, blackberries, mulberries and loganberries	10%		6%	3%	Free		Free	Free	Free	Free		KG
0810.40	000	Cranberries, bilberries and other fruits of the genus Vaccinium	10%		6%	3%	Free		0.7%	Free	Free	Free		KG
0810.50	000	Kiwifruit	8%		6.4%		Free			4.3%	5.6%	5.6%		KG
0810.60	000	Durians	10%		5%	2.5%	Free			Free	Free	Free		KG
0810.90		Other	10%				Free					Free
	210	- Rambutan, passionfruit, litchi and carambola (star-fruit)			5%	2.5%			Free	Free	Free			KG
		- Other			6%
	291	-- Black, white or red currants and gooseberries				3%			0.7%	Free	Free			KG
	299	-- Other							1.5%	4.0%	5.0%			KG
08.11		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		Strawberries
	100	1 Ctontaining added sugar	16%		9.6%		Free		4.8%	7.2%	8.4%	8.4%		KG
	200	2 Other	20%		12%		Free		6.0%	9.8%	10.9%	10.9%		KG
0811.20		Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries								Free	Free	Free
	100	1 Containing added sugar	16%		9.6%	4.8%	Free		1.2%					KG
	200	2 Other	10%		6%	3%	Free		0.7%					KG
0811.90		Other
		1 Containing added sugar
	110	(1)Pineapples	28%		23.8%		Free							KG
	130	(2)Berries	16%		9.6%	4.8%	Free			Free	Free	Free		KG
	140	(3)Sour　cherries	18.4%		13.8%	6.9%	Free			5.6%	6.3%	6.3%		KG
	150	(4)Peaches and pears	10%		7%		Free		3.5%	5.3%	6.1%	6.1%		KG
		(5)Other	20%				Free					Free
	120	- Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookookokosan, mangosteens, soursop and litchi			12%	6%			1.5%	4.9%	5.5%			KG
	190	- Other			12%				Other than apples and citrusfruits, excluding grapefruits, lemons and limes 7.5%	9.8%	10.9%			KG
		2 Other
	210	(1)Pineappkes	28%		23.8%		Free							KG
	220	(2)Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi	12%		7.2%	3.6%	Free		0.9%	Free	Free	Free		KG
		(3)Peaches, pears and berries	10%				Free
	230	- Berries			6%	3%			0.7%	Free	Free	Free		KG
	240	- Peaches and pears			7%				3.5%	5.3%	6.1%	6.1%		KG
		(4)Other	20%		12%		Free					Free
	280	- Camucamu				2%				Free	Free			KG
	290	- Other							Other than apples and citrusfruits, excluding grapefruits, lemons and limes 7.5%	9.8%	10.9%			KG
08.12		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
0812.10	000	Cherries	20%		17%		Free			14.9%	15.9%	15.9%		KG
0812.90		Other
		1 Bananas
	100	(1)If imported duirng the period form 1st April to 30th September	40%		20%		Free							KG
	100	(2)If imported duirng the period form 1st October to 31st March	50%		25%		Free							KG
		2 Orange
	200	(1)If imported duirng the period form 1st June to 30th November	20%		16%		Free			14.0%		15.0%		KG
	200	(2)If imported duirng the period form 1st December to 31st May	40%		32%		Free			28.0%		30.0%		KG
		3 Grapefruit, including pomelos								7.5%		9.1%
	300	(1)If imported duirng the period form 1st June to 30th November	20%		10%		Free							KG
	300	(2)If imported duirng the period form 1st December to 31st May	40%		10%		Free							KG
		4 Other
	410	(1)Lemons and limes, excluding those provisionally preserved in preservative solutions	10%		Free		Free	Free	Free	Free	Free	Free		KG
	430	(2)Chestnuts	16%		9.6%		Free			8.4%	9.0%	9.0%		KG
		(3)Other	20%				Free
	420	- Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi			12%	6%			1.5%	4.9%	5.5%	Free		KG
	440	- Mandarins (including tangerines and satsumas), clementines, wilkings and similar citrus hybrids			17%					14.9%		15.9%		KG
	490	- Other			12%					9.8%	10.9%	10.5%		KG
08.13		Fruit, dried, other than that of headings 08.01 to 08.06, mixtures of nuts or dried fruits of this Chapter
0813.10	000	Apricots	15%		9%		Free			6.8%	7.9%	7.9%		KG
0813.20	000	Prunes	4%		2.4%	Free				Free	Free	Free		KG
0813.30	000	Apples	15%		9%		Free			6.8%	7.9%	7.9%		KG
0813.40		Other fruit
	010	1 Berries	12%		9%	4.5%	Free		2.2%	Free	Free	Free		KG
		2 Other	15%				Free
	021	- Papayas, pawpaws, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, sugar-apples,  bullock's-heart, passion-fruit, dookoo kokosan, soursop and litchi			7.5%	3.8%			0.9%	Free	Free	Free		KG
	022	- Persimmons, dried			9%					6.8%	7.9%	7.9%		KG
	023	- Kehapi			9%	4.5%				Free	Free	Free		KG
	029	- Other			9%				4.5%	6.8%	7.9%	7.5%		KG
0813.50		Mixtures of nuts or dried fruits of this Chapter
	010	1 Mixtures containing more than 50% by weight of a single nut or dried fruit constituent, excluding those containing chestnuts, walnuts, pistachios, nuts of subheading 0802.90 (except betel nuts) or dried fruits of subheadings 0813.10 to 0813.40	10%		6%	3%	Free			Free	Free	Free		KG
	090	2 Other	20%		12%	6%	Free			4.9%	5.5%	5.5%		KG
08.14
0814.00	000	Peel of citrus fruit oe melons (including watermelons) , fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	2.5%		1.5%	Free			Free	Free	Free	Free		KG