WCO classification path
- Chapter08Edible fruit and nuts
- Heading0805Citrus fruit, fresh or dried
- Subheading080550Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
- National08055010- - Lemons (Citrus limon, Citrus limonum)
08055010
"- - Lemons (Citrus limon, Citrus limonum)"
HS code 08055010 (Chapter 08 "Edible fruit and nuts"; Heading 0805 "Citrus fruit, fresh or dried"; Subheading 080550 "Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)") under the Vietnam tariff schedule classifies "- - Lemons (Citrus limon, Citrus limonum)". Vietnam customs apply MFN rate of 30, Preferential rate 20. Statutory unit of measure: kg. This commodity is subject to 3 import regulations or restrictions; see compliance section below. 23 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
MFN 税率 MFN rate | 30 |
优惠税率 Preferential rate | 20 |
增值税 VAT | */5/8/10 |
FTA Preferential Rates
23 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| AJCEP | 0% |
| VJEPA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VNCU | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-LA) |
| ATIGA | 5% |
| AKFTA | 0(-LA) |
| VCFTA | 16% |
| AHKFTA | 20% |
| VIFTA | 8% |
| RCEP-A | 10% |
| RCEP-B | 10% |
| RCEP-C | 10% |
| RCEP-D | 10,9 |
| RCEP-E | 10% |
| RCEP-F | 10% |
Compliance & Controls
3 import regulations, restrictions, or permit requirements
Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới
DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân
Kiểm dịch thực vật
Global Benchmark
HS-6 prefix 0805.50 across other jurisdictions