马来西亚 · 第 08· 100 条目
§08食用水果及坚果
本章品目（4 位 WCO 统一）
14 个品目
马来西亚 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 0801110000 | - - Desiccated | 20% | → |
| 0801120000 | - - In the inner shell (endocarp) | 5% | → |
| 0801191000 | - - - Young coconut | 5% | → |
| 0801199000 | - - - Other | 5% | → |
| 0801210000 | - - In shell | 0% | → |
| 0801220000 | - - Shelled | 0% | → |
| 0801310000 | - - In shell | 0% | → |
| 0801320000 | - - Shelled | 0% | → |
| 0802110000 | - - In shell | 0% | → |
| 0802121000 | - - - Blanched | 0% | → |
| 0802129000 | - - - Other | 0% | → |
| 0802210000 | - - In shell | 0% | → |
| 0802220000 | - - Shelled | 0% | → |
| 0802310000 | - - In shell | 0% | → |
| 0802320000 | - - Shelled | 0% | → |
| 0802410000 | - - In shell | 0% | → |
| 0802420000 | - - Shelled | 0% | → |
| 0802510000 | - - In shell | 0% | → |
| 0802520000 | - - Shelled | 0% | → |
| 0802610000 | - - In shell | 0% | → |
| 0802620000 | - - Shelled | 0% | → |
| 0802700000 | - Kola nuts (Cola spp.) | 0% | → |
| 0802800000 | - Areca nuts | 0% | → |
| 0802910000 | - - Pine nuts, in shell | 0% | → |
| 0802920000 | - - Pine nuts, shelled | 0% | → |
| 0802990000 | - - Other | 0% | → |
| 0803101000 | - - Fresh | 5% and RM1.30 | → |
| 0803102000 | - - Dried | 5% and RM1.30 | → |
| 0803901000 | - - Lady's finger banana | 5% and RM1.30 | → |
| 0803902000 | - - Cavendish banana (Musa acuminata) | 5% and RM1.30 | → |
| 0803903000 | - - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan) | 5% and RM1.30 | → |
| 0803909000 | - - Other | 5% and RM1.30 | → |
| 0804100000 | - Dates | 0% | → |
| 0804200000 | - Figs | 5% | → |
| 0804300000 | - Pineapples | RM0.60 | → |
| 0804400000 | - Avocados | 5% | → |
| 0804501000 | - - Guavas | 5% and RM0.40 | → |
| 0804502100 | - - - Fresh | 5% and RM0.20 | → |
| 0804502200 | - - - Dried | 5% and RM0.20 | → |
| 0804503000 | - - Mangosteens | 5% and RM0.40 | → |
| 0805101000 | - - Fresh | 0% | → |
| 0805102000 | - - Dried | 5% | → |
| 0805210000 | - - Mandarins (including tangerines and satsumas) | 5% | → |
| 0805220000 | - - Clementines | 5% | → |
| 0805290000 | - - Other | 5% | → |
| 0805400000 | - Grapefruit and pomelos | 5% | → |
| 0805501000 | - - Lemons (Citrus limon, Citrus limonum) | 5% | → |
| 0805502000 | - - Limes (Citrus aurantifolia, Citrus latifolia) | 5% | → |
| 0805900000 | - Other | 10% | → |
| 0806100000 | - Fresh | 5% | → |
| 0806200000 | - Dried | 0% | → |
| 0807110000 | - - Watermelons | "5% and RM0.65" | → |
| 0807190000 | - - Other | "5% and RM0.65" | → |
| 0807200000 | - Papaws (papayas) | "5% and RM0.65" | → |
| 0808100000 | - Apples | 5% | → |
| 0808300000 | - Pears | 5% | → |
| 0808400000 | - Quinces | 5% | → |
| 0809100000 | - Apricots | 5% | → |
| 0809210000 | - - Sour cherries (Prunus cerasus) | 5% | → |
| 0809290000 | - - Other | 5% | → |
| 0809300000 | - Peaches, including nectarines | 5% | → |
| 0809401000 | - - Plums | 5% | → |
| 0809402000 | - - Sloes | 0% | → |
| 0810100000 | - Strawberries | 5% | → |
| 0810200000 | - Raspberries, blackberries, mulberries and loganberries | 5% | → |
| 0810300000 | - Black, white or red currants and gooseberries | 5% | → |
| 0810400000 | - Cranberries, bilberries and other fruits of the genus Vaccinium | 5% | → |
| 0810500000 | - Kiwifruit | 15% | → |
| 0810600000 | - Durians | "5% and RM0.30" | → |
| 0810700000 | - Persimmons | 30% | → |
| 0810901000 | - - Longans; Mata Kucing | 30% | → |
| 0810902000 | - - Lychees | 30% | → |
| 0810903000 | - - Rambutan | "5% and RM0.65" | → |
| 0810904000 | - - Langsat (Lanzones) | "5% and RM0.65" | → |
| 0810905000 | - - Jackfruit (including Cempedak and Nangka) | "5% and RM0.30 " | → |
| 0810906000 | - - Tamarinds | 0% | → |
| 0810907000 | - - Starfruit | "5% and RM0.65" | → |
| 0810909100 | - - - Salacca (snake fruit) | "5% and RM0.65" | → |
| 0810909200 | - - - Dragon fruit | "5% and RM0.65" | → |
| 0810909300 | - - - Sapodilla (ciku fruit) | "5% and RM0.65" | → |
| 0810909400 | - - - 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.) | 5% and RM 0.65 | → |
| 0810909900 | - - - Other | 30% | → |
| 0811100000 | - Strawberries | 5% | → |
| 0811200000 | - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | 0% | → |
| 0811900000 | - Other | 5% | → |
| 0812100000 | - Cherries | 5% | → |
| 0812901000 | - - Strawberries | 5% | → |
| 0812909000 | - - Other | 5% | → |
| 0813100000 | - Apricots | 5% | → |
| 0813200000 | - Prunes | 5% | → |
| 0813300000 | - Apples | 5% | → |
| 0813401000 | - - Longans | 5% | → |
| 0813402000 | - - Tamarinds | 0% | → |
| 0813409000 | - - Other | 5% | → |
| 0813501000 | - - Of which cashew nuts or Brazil nuts predominate by weight | 7% | → |
| 0813502000 | - - Of which other nuts predominate by weight | 0% | → |
| 0813503000 | - - Of which dates predominate by weight | 0% | → |
| 0813504000 | - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight | 5% | → |
| 0813509000 | - - Other | 20% | → |
| 0814000000 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. | 10% | → |