| 08.02 | | Other nuts, fresh or dried, whether or not shelled or peeled |
| 0802.12 | | Hazelnuts or filberts (Corylus spp.) |
| 0802.22 | | Walnuts |
| 0802.32 | | Chestnuts (Castanea spp.) |
| 0802.52 | | Macadamia nuts |
| 0802.70 | 000 | Kola nuts (Cola spp.) |
| 0802.80 | 000 | Areca nuts |
| 08.03 | | Bananas, including plantains, fresh or dried |
| 0803.10 | 100 | (1)If imported during the period from 1st April to 30th September |
| 0803.10 | 100 | (2)If imported during the period from 1st October to 31st March |
| 0803.90 | 100 | (1)If imported during the period from 1st April to 30th September |
| 0803.90 | 100 | (2)If imported during the period from 1st October to 31st March |
| 08.04 | | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried |
| 0804.50 | | Guavas, mangoes and mangosteens |
| 08.05 | | Citrus fruit, fresh or dried |
| 0805.10 | 000 | 1 If imported during the period from 1st June to 30th November |
| 0805.10 | 000 | 2 If imported during the period from 1st December to 31st May |
| 0805.10 | | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids |
| 0805.21 | 000 | Mandarins (including tangerines and satsumas) |
| 0805.40 | | Grapefruit, including pomelos |
| 0805.40 | 000 | - If imported during the period from 1st June to 30th November |
| 0805.40 | 000 | - If imported during the period from 1st December to 31st May |
| 0805.50 | | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) |