| 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 |
| 0804.10 | 000 | Dates |
| 0804.50 | | Guavas, mangoes and mangosteens |
| 0804.50 | 019 | -- Other |
| 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) |
| 0805.22 | 000 | Clementines |
| 0805.29 | 000 | Other |
| 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) |
| 0805.50 | 010 | - Lemons (Citrus limon, Citrus limonum) |
| 0805.50 | 090 | - Limes (Citrus aurantifolia, Citrus latifolia) |
| 0805.90 | | Other |