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- 2 : Vegetable Products » Chapter 8 : Edible fruit and nuts;
peel of citrus fruit or melons1. 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 :
- for additional preservation or stabilisation (e.g., by moderate heat treatment sulphuring the addition of sorbic acid or potassium sorbate);
- to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup) provided that they retain the character of dried fruit or dried nuts.
| Heading No. |
Sub-heading No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 08.01 | Coconuts, Brazil nuts and cashewnuts, fresh or dried, whether or not shelled or peeled | |||
| - Coconuts: | ||||
| 0801.11 | -- Desiccated | 70% | 60% | |
| 0801.19 | -- Other | 70% | 60% | |
| - Brazil nuts : | ||||
| 0801.21 | -- In shell | 35% | 25% | |
| 0801.22 | -- Shelled | 35% | 25% | |
| - Cashew nuts: | ||||
| 0801.31 | -- In shell | 35% | Free | |
| 0801.32 | -- Shelled | 35% | 25% | |
| 08.02 | Other nuts, fresh or dried,whether or not shelled or peeled | |||
| - Almonds: | ||||
| 0802.11 | -- In shell | Rs. 35 per Kg. | Rs. 50 per Kg. | |
| 0802.12 | -- Shelled | Rs.100 per Kg. | Rs. 95 per Kg. | |
| - Hazelnuts or filberts (Corylus spp.): | ||||
| 0802.21 | -- In shell | 35% | 25% | |
| 0802.22 | -- Shelled | 35% | 25% | |
| - Walnuts: | ||||
| 0802.31 | -- In shell | 35% | 25% | |
| 0802.32 | -- Shelled | 35% | 25% | |
| 0802.40 | - Chestnuts (Castanea spp.) | 35% | 25% | |
| 0802.50 | - Pistachios | 35% | 25% | |
| 0802.90 | -Other | 100% | 25% | |
| 08.03 | 0803.00 | Bananas, including plantains, fresh or dried | 35% | 25% |
| 08.04 | Dates, figs, pineapples, avocados, guavas, : mangoes and mangosteens, fresh or dried | |||
| 0804.10 | -Dates | 35% | 25% | |
| 0804.20 | -Figs | 35% | 25% | |
| 0804.30 | - Pineapples | 35% | 25% | |
| 0804.40 | - Avocados | 35% | 25% | |
| 0804.50 | - Guavas, mangoes and mangosteens | 35% | 25% | |
| 08.05 | Citrus fruit, fresh or dried | |||
| 0805.10 | - Oranges | 40% | 30% | |
| 0805.20 | - Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids | 35% | 25% | |
| 0805.30 | - Lemons (Citrus limon, citrus limonum) and limes (Citrus aurantifolia) | 40% | 30% | |
| 0805.40 | - Grapefruit | 25% | 30% | |
| 0805.90 | - Other | 35% | 25% | |
| 08.06 | Grapes, fresh or dried | |||
| 0806.10 | - Fresh | 40% | 15% | |
| 0806.20 | - Dried | 115% | 105% | |
| 08.07 | Melons (including watermelons) and papaws (papayas), fresh | |||
| - Melons (including watermelons): | ||||
| 0807.11 | -- Watermelons | 35% | 25% | |
| 0807.19 | -- Other | 35% | 25% | |
| 0807.20 | - Papaws (Papayas) | 35% | 25% | |
| 08.08 | Apples, pears and quinces, fresh | |||
| 0808.10 | - Apples | 50% | 30% | |
| 0808.20 | - Pears and quinces | 35% | 30% | |
| 08.09 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh | |||
| 0809.10 | - Apricots | 35% | 25% | |
| 0809.20 | - Cherries | 35% | 25% | |
| 0809.30 | - Peaches, including nectarine | 35% | 25% | |
| 0809.40 | - Plums and sloes | 25% | 15% | |
| 08.10 | Other fruit, fresh | |||
| 0810.10 | - Strawberries | 35% | 25% | |
| 0810.20 | - Raspberries, blackberries, mulberries and loganberries | 35% | 25% | |
| 0810.30 | - Black, white or red currants and gooseberries | 35% | 25% | |
| 0810.40 | - Cranberries, bilberries and other fruits of the genus Vaccinium | 35% | 25% | |
| 0810.50 | - Kiwifruit | 35% | 25% | |
| 0810.90 | - Other | 35% | 15% | |
| 08.11 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | |||
| 0811.10 | - Strawberries | 35% | 25% | |
| 0811.20 | - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | 35% | 25% | |
| 0811.90 | - Other | 35% | 25% | |
| 08.12 | 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 | |||
| 0812.10 | - Cherries | 35% | 25% | |
| 0812.20 | - Strawberries | 35% | 25% | |
| 0812.90 | - Other | 35% | 25% | |
| 08.13 | Fruit, dried, other than that of heading Nos. 08.01 to 08.06 ; Mixtures of nuts or dried fruits of this Chapter | |||
| 0813.10 | - Apricots | 35% | 25% | |
| 0813.20 | - Prunes | 25% | 25% | |
| 0813.30 | - Apples | 35% | 25% | |
| 0813.40 | - Other fruit | 35% | 25% | |
| 0813.50 | - Mixtures of nuts or dried fruits of this Chapter | 35% | 25% | |
| 08.14 | 0814.00 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 35% | 25% |
