| 08.05 | | Citrus fruit, fresh or dried |
| 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) |
| 0805.22 | 000 | Clementines |
| 0805.40 | | Grapefruit, including pomelos |
| 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) |
| 0805.50 | 010 | - Lemons (Citrus limon, Citrus limonum) |
| 0805.50 | 090 | - Limes (Citrus aurantifolia, Citrus latifolia) |
| 0805.90 | 020 | 1 Limes (other than Citrus aurantifolia, Citrus latifolia) |
| 0806.10 | 000 | 1 If imported during the period from 1st March to 31st October |
| 08.07 | | Melons (including watermelons) and papaws (papayas), fresh |
| 08.07 | | Melons ( including watermelons) |
| 08.08 | | Apples, pears and quinces, fresh |
| 0808.40 | 000 | Quinces |
| 08.09 | | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh |
| 0809.10 | 000 | Apricots |
| 0809.10 | | Cherries |
| 0809.21 | 000 | Sour cherries (Prunus cerasus) |
| 0809.30 | 000 | Peaches, including nectarines |
| 0810.20 | 000 | Raspberries, blackberries, mulberries and loganberries |
| 0810.30 | 000 | Black, white or red currants and gooseberries |