HEADING 0809 · 第 08 章

鲜杏、樱桃、桃、李及黑刺李

所属章:食用水果及坚果。以下为 HS 0809 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。

零关税国家
USAUMY
该品目部分或全部子目 MFN = 0%
最高税率前 3
TH 60%
KR 45%
IN 30%
无进口管制国家
USMYPHJPKRAUGBBR
管制最严前 3
CN · 10 项
ID · 6 项
TH · 6 项
中国出口视角
出口退税率(示例)
9%

该品目下某子目的中国出口退税率(数据来源 GACC)。具体商品需在详情页核对,子目间可能差异。

14 国对比矩阵

关税数据来自 MFN / Basic Customs Duty 等主税则首列;进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。

ISO国家码数MFN 范围零税率FTA管制
US美国90.2% – 0.5%6进入 →
IN印度525% – 30%5进入 →
ID印度尼西亚65% – 5%6进入 →
MY马来西亚60% – 5%1进入 →
PH菲律宾7进入 →
TH泰国660% – 60%6进入 →
VN越南67.5% – 30%6进入 →
JP日本510% – 10%进入 →
KR韩国624% – 45%进入 →
AU澳大利亚55进入 →
GB英国96% – 20%进入 →
BR巴西69% – 9%进入 →
MX墨西哥6进入 →
CN中国1010% – 25%10进入 →

下钻到 6 位子目对比

本品目含 5 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。

HS 法律注释 · 第 8 章

章注释与类注释是 HS 归类的法律依据(GIR 规则 1),效力高于品目描述的直觉理解。英文为协调制度正本。

第 8 章注释(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.

4. Heading 0812 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.

### 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 codes 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 codes 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.

第 II 类注释(Section II Notes)· Vegetable products

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.

来源:HS 协调制度法律注释(经 UK Trade Tariff 官方载录)· 英文正本,中文译本以海关总署《进出口税则注释》为准

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HS 0809 鲜杏、樱桃、桃、李及黑刺李 · 14 国关税与进口管制对比 · 出口指南 · Treayo