| 0802.42 | 000 | Shelled |
| 0802.52 | 000 | Shelled |
| 0802.52 | | Macadamia nuts |
| 0802.62 | 000 | Shelled |
| 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 |
| 0803.10 | 200 | 2 Dried |
| 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 |
| 0803.90 | 200 | 2 Dried |
| 08.04 | | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried |
| 0804.10 | 000 | Dates |
| 0804.20 | 090 | - Dried |
| 0804.30 | 090 | 2 Dried |
| 0804.40 | | Avocados |
| 0804.40 | 090 | - Dried |
| 0804.50 | | Guavas, mangoes and mangosteens |
| 0804.50 | 090 | - Dried |
| 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 |