0805.50
Chapter 08Edible fruit and nuts
Heading 0805Citrus fruit, fresh or dried
Subheading 080550Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
Across 12 destination markets covered, HS 0805.50 import primary tariff is lowest in Japan(0%) and highest in Thailand(60%), with 2 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 7 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0805.50.20 | Lemons | 2.2¢/kg | 第二栏税率:5.5¢/kg | — |
INIndia | 08055000 | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 08055010 | - - Lemons (Citrus limon, Citrus limonum) | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0805501000 | - - Lemons (Citrus limon, Citrus limonum) | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0805.50.10 | - - Lemons (Citrus limon, Citrus limonum) | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:10% | — |
THThailand | 08055010 | Lemons (Citrus limon, Citrus limonum) | 60.00 | 特定从量税 (泰铢/单位):50.00 | 0% ASEAN-China FTA · Form E |
VNVietnam | 08055010 | - - Lemons (Citrus limon, Citrus limonum) | 30 | 优惠税率:20 增值税:*/5/8/10 | 10% ACFTA / RCEP · Form E |
JPJapan | 080550010 | - Lemons (Citrus limon, Citrus limonum) | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 0805501000 | Lemons (Citrus limon, Citrus limonum) | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 08055000 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | Free | 0% ChAFTA | |
BRBrazil | 08055000 | Limões (Citrus limon, Citrus limonum) e limas (Citrus aurantifolia, Citrus latifolia) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 08055001 | De la variedad Citrus aurantifolia Christmann Swingle (limón “mexicano”). | 20 | 一般进口税 (IGI):20 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.