| 08.02 | | Almonds |
| 0802.11 | 100 | 1 Bitter almonds |
| 0802.11 | 200 | 2 Sweet almonds |
| 0802.12 | 100 | 1 Bitter almonds |
| 0802.12 | 200 | 2 Sweet almonds |
| 0802.12 | | Hazelnuts or filberts (Corylus spp.) |
| 0802.42 | | Pistachios |
| 0802.70 | 000 | Kola nuts (Cola spp.) |
| 0802.90 | | Other |
| 0802.90 | 900 | 2 Other |
| 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 | | Other |
| 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 |
| 0804.40 | | Avocados |
| 0804.50 | | Guavas, mangoes and mangosteens |
| 0804.50 | 011 | -- Mangoes |
| 0804.50 | 019 | -- Other |
| 08.05 | | Citrus fruit, fresh or dried |
| 0805.10 | | Oranges |