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There are important notes for classifying your goods shown further down this page

Heading 01: Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
Heading 02: Other nuts, fresh or dried, whether or not shelled or peeled
Heading 03: Bananas, including plantains, fresh or dried
Heading 04: Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
Heading 05: Citrus fruit, fresh or dried
Heading 06: Grapes, fresh or dried
Heading 07: Melons (including watermelons) and papaws (papayas), fresh
Heading 08: Apples, pears and quinces, fresh
Heading 09: Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
Heading 10: Other fruit, fresh
Heading 11: Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
Heading 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
Heading 13: Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter
Heading 14: Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

Chapter 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.

Additional chapter 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 at a temperature of 20C 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, sapodillo 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.

Section notes

  • 1. In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Last updated: 6 May 2021 View latest amendments