菲律宾 · 第 08· 100 条目
§08食用水果及坚果
第 II 类植物产品 · 第 6–14 章（WCO HS）
本章品目（4 位 WCO 统一）
14 个品目
菲律宾 税号（前 100 条）
本章共 100 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 0801.11.00 | - - Desiccated | 15% | → |
| 0801.12.00 | - - In the inner shell (endocarp) | 15% | → |
| 0801.19.10 | - - - Young coconut | 15% | → |
| 0801.19.90 | - - - Other | 15% | → |
| 0801.21.00 | - - In shell | 3% | → |
| 0801.22.00 | - - Shelled | 3% | → |
| 0801.31.00 | - - In shell | 7% | → |
| 0801.32.00 | - - Shelled | 7% | → |
| 0802.11.00 | - - In shell | 3% | → |
| 0802.12.10 | - - - Blanched | 3% | → |
| 0802.12.90 | - - - Other | 3% | → |
| 0802.21.00 | - - In shell | 3% | → |
| 0802.22.00 | - - Shelled | 3% | → |
| 0802.31.00 | - - In shell | 3% | → |
| 0802.32.00 | - - Shelled | 3% | → |
| 0802.41.00 | - - In shell | 3% | → |
| 0802.42.00 | - - Shelled | 3% | → |
| 0802.51.00 | - - In shell | 3% | → |
| 0802.52.00 | - - Shelled | 3% | → |
| 0802.61.00 | - - In shell | 3% | → |
| 0802.62.00 | - - Shelled | 3% | → |
| 0802.70.00 | - Kola nuts (Cola spp.) | 3% | → |
| 0802.80.00 | - Areca nuts | 3% | → |
| 0802.91.00 | - - Pine nuts, in shell | 3% | → |
| 0802.92.00 | - - Pine nuts, shelled | 3% | → |
| 0802.99.00 | - - Other | 3% | → |
| 0803.10.10 | - - Fresh | 15% | → |
| 0803.10.20 | - - Dried | 15% | → |
| 0803.90.10 | - - Lady's finger banana | 15% | → |
| 0803.90.20 | - - Cavendish banana (Musa acuminata) | 15% | → |
| 0803.90.30 | - - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan) | 15% | → |
| 0803.90.90 | - - Other | 15% | → |
| 0804.10.00 | - Dates | 3% | → |
| 0804.20.00 | - Figs | 3% | → |
| 0804.30.00 | - Pineapples | 10% | → |
| 0804.40.00 | - Avocados | 15% | → |
| 0804.50.10 | - - Guavas | 15% | → |
| 0804.50.21 | - - - Fresh | 15% | → |
| 0804.50.22 | - - - Dried | 15% | → |
| 0804.50.30 | - - Mangosteens | 15% | → |
| 0805.10.10 | - - Fresh | 10% | → |
| 0805.10.20 | - - Dried | 10% | → |
| 0805.21.00 | - - Mandarins (including tangerines and satsumas) | 10% | → |
| 0805.22.00 | - - Clementines | 10% | → |
| 0805.29.00 | - - Other | 10% | → |
| 0805.40.00 | - Grapefruit and pomelos | 7% | → |
| 0805.50.10 | - - Lemons (Citrus limon, Citrus limonum) | 10% | → |
| 0805.50.20 | - - Limes (Citrus aurantifolia, Citrus latifolia) | 10% | → |
| 0805.90.00 | - Other | 10% | → |
| 0806.10.00 | - Fresh | 7% | → |
| 0806.20.00 | - Dried | 3% | → |
| 0807.11.00 | - - Watermelons | 15% | → |
| 0807.19.00 | - - Other | 15% | → |
| 0807.20.00 | - Papaws (papayas) | 15% | → |
| 0808.10.00 | - Apples | 7% | → |
| 0808.30.00 | - Pears | 7% | → |
| 0808.40.00 | - Quinces | 7% | → |
| 0809.10.00 | - Apricots | 7% | → |
| 0809.21.00 | - - Sour cherries (Prunus cerasus) | 7% | → |
| 0809.29.00 | - - Other | 7% | → |
| 0809.30.00 | - Peaches, including nectarines | 7% | → |
| 0809.40.10 | - - Plums | 7% | → |
| 0809.40.20 | - - Sloes | 7% | → |
| 0810.10.00 | - Strawberries | 15% | → |
| 0810.20.00 | - Raspberries, blackberries, mulberries and loganberries | 7% | → |
| 0810.30.00 | - Black, white or red currants and gooseberries | 7% | → |
| 0810.40.00 | - Cranberries, bilberries and other fruits of the genus Vaccinium | 7% | → |
| 0810.50.00 | - Kiwifruit | 7% | → |
| 0810.60.00 | - Durians | 10% | → |
| 0810.70.00 | - Persimmons | 10% | → |
| 0810.90.10 | - - Longans; Mata Kucing | 10% | → |
| 0810.90.20 | - - Lychees | 10% | → |
| 0810.90.30 | - - Rambutan | 10% | → |
| 0810.90.40 | - - Langsat (Lanzones) | 10% | → |
| 0810.90.50 | - - Jackfruit (including Cempedak and Nangka) | 10% | → |
| 0810.90.60 | - - Tamarinds | 10% | → |
| 0810.90.70 | - - Starfruit | 10% | → |
| 0810.90.91 | - - - Salacca (snake fruit) | 10% | → |
| 0810.90.92 | - - - Dragon fruit | 10% | → |
| 0810.90.93 | - - - Sapodilla (ciku fruit) | 10% | → |
| 0810.90.94 | - - - Pomegranate (Punica spp.), soursop or sweetsops (Annona spp.), bell fruit (Syzygium spp., Eugenia spp.), marian plum (Bouea spp.), passion fruit (Passiflora spp.), cottonfruit (Sandoricum spp.), jujube (Ziziphus spp.) and tampoi or rambai (Baccaurea spp.) | 10% | → |
| 0810.90.99 | - - - Other | 10% | → |
| 0811.10.00 | - Strawberries | 15% | → |
| 0811.20.00 | - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | 7% | → |
| 0811.90.00 | - Other | 7% | → |
| 0812.10.00 | - Cherries | 3% | → |
| 0812.90.10 | - - Strawberries | 15% | → |
| 0812.90.90 | - - Other | 7% | → |
| 0813.10.00 | - Apricots | 7% | → |
| 0813.20.00 | - Prunes | 7% | → |
| 0813.30.00 | - Apples | 7% | → |
| 0813.40.10 | - - Longans | 7% | → |
| 0813.40.20 | - - Tamarinds | 7% | → |
| 0813.40.90 | - - Other | 7% | → |
| 0813.50.10 | - - Of which cashew nuts or Brazil nuts predominate by weight | 7% | → |
| 0813.50.20 | - - Of which other nuts predominate by weight | 7% | → |
| 0813.50.30 | - - Of which dates predominate by weight | 7% | → |
| 0813.50.40 | - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight | 7% | → |
| 0813.50.90 | - - Other | 7% | → |
| 0814.00.00 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. | 20% | → |