Guidance

Classifying edible fruits, nuts and peel for import and export

How to classify edible fruits, nuts and peel when using the UK Trade Tariff: guidance on fresh, dried and frozen produce.

Introduction

The edible fruit and nuts covered in chapter 8 of the Integrated Tariff of the United Kingdom (the Tariff) are classified according to:

  • their ‘genus’ or plant family - for example citrus fruit such as oranges and grapefruit
  • their state - they may be fresh, chilled, frozen, dried or provisionally preserved

This guide will help you classify edible fruit and nuts correctly.

Find commodity codes and other measures applying to imports and exports by accessing the online UK Trade Tariff tool.

Quick reference table of heading codes

Item Heading code
Almonds, fresh or dried 0802
Apples, fresh 0808
Apricots, fresh 0809
Apricots, dried 0813
Areca nuts 0802
Avocados, fresh or dried 0804
Bananas, fresh or dried 0803
Berries, fresh 0810
Betel nuts, fresh or dried 0802
Brazil nuts, fresh or dried 0801
Cashew nuts, fresh or dried 0801
Cherries, fresh 0809
Chestnuts, fresh or dried 0802
Citrus fruit peel or melon peel, fresh, frozen, dried, in brine, in sulphur water, or in other preservative solutions 0814
Coconuts, fresh or dried 0801
Cola (kola) nuts, fresh or dried 0802
Cranberries, bilberries and blueberries, fresh 0810
Currants, dried 0806
Dates, fresh or dried 0804
Desiccated coconut 0801
Dried fruit, other than those fruits of headings 0801-0806 0813
Dried fruit, other than those fruits of headings 0801-0806 0813
Nuts and dried fruit, mixtures 0813
Figs, fresh or dried 0804
Frozen fruit and nuts 0811
Provisionally preserved fruit and nuts, for example in brine, in sulphur water, or in other preservative solutions 0812
Grapefruit and pomelos, fresh or dried 0805
Grapes, fresh 0806
Guavas, fresh or dried 0804
Hazelnuts (filberts), fresh or dried 0802
Lemons, fresh or dried 0805
Kiwifruit, fresh 0810
Macadamia nuts, fresh or dried 0802
Mandarins, clementines and tangerines, fresh or dried 0805
Mangoes, fresh or dried 0804
Mangosteens, fresh or dried 0804
Melons and watermelons, fresh 0807
Papaws (papayas), fresh 0807
Peaches and nectarines, fresh 0809
Pears, fresh 0808
Pecan nuts, fresh or dried 0802
Pineapples, fresh or dried 0804
Pine nuts, fresh or dried 0802
Pistachio nuts, fresh or dried 0802
Plantains, fresh or dried 0803
Plums, fresh 0809
Prunes, dried 0813
Quinces, fresh 0808
Raisins 0806
Raspberries, blackberries, mulberries and loganberries, fresh 0810
Strawberries, fresh 0810
Sour cherries, fresh 0811
Sultanas, dried 0806
Walnuts, fresh or dried 0802

Definitions

When classifying fruit and nuts for the purposes of the Integrated Tariff of the United Kingdom (the Tariff) you may come across certain terms and abbreviations. Some common examples are listed below.

Common terms used

  • genus - a group of similar plant types, the term forms the first part of the plant’s Latin or botanical name
  • genera - the plural of genus
  • Harmonised System (HS) - classifies a commodity to a particular code so that the correct duties and controls are applied to it on import or export
  • Harmonised System Explanatory Notes (HSENs) - these give useful guidance about the scope of the Tariff chapters, headings and subheadings
  • oleaginous - oil producing, for example groundnuts
  • species - a subdivision of a plant genus, it forms the second part of the Latin or botanical name
  • var. - variety, this indicates a subdivision of a species

Classifying frozen fruit and nuts

Frozen fruit and nuts are classified under heading code 0811. They can be either uncooked, or cooked by steaming or boiling in water before being frozen. They may have sugar or other sweetening matters added. ‘Frozen’ means that the product has been cooled to below its freezing point until it is frozen throughout.

If a fruit product covered by chapter 8 isn’t frozen throughout then it can’t be classified under heading code 0811. Soft frozen or partially frozen fruit must be classified as chilled.

Classifying dried fruit and nuts

Chapter 8 includes dried fruit and nuts. Provided that they still keep the characteristics of dried fruit or dried nuts, these may be partially rehydrated or treated for one of the following purposes:

  • to preserve or stabilise the product - for example by moderate heat treatment, sulphuring or adding sorbic acid or potassium sorbate
  • to improve or maintain the product’s appearance - for example by adding vegetable oil or small quantities of glucose syrup

Classifying frozen tropical fruit

Subheading codes 0811 90 11, 0811 90 31 and 0811 90 85 refer to tropical fruit. For classification purposes, tropical fruits are:

  • carambola
  • cashew apples
  • guavas
  • jackfruit
  • lychees
  • mangoes
  • mangosteens
  • passion fruit
  • papaws (or papayas)
  • pitahaya
  • sapodillo plums
  • tamarinds

Classifying tropical nuts

Subheading codes 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31 refer to tropical nuts in relation to nuts that are not fresh or dried, or mixtures of fresh or dried nuts (either with other nuts or with dried fruit). For classification purposes tropical nuts are:

  • areca (or betel nut)
  • Brazil nuts
  • cashew nuts
  • coconuts
  • cola nuts
  • macadamia nuts

Fresh or dried tropical nuts that are not mixed are covered under heading codes 0801 or 0802.

Classifying provisionally preserved fruit and nuts

Provisionally preserved fruit and nuts are classified under heading code 0812. They must not be suitable for eating immediately. They are generally preserved in a solution like sulphur dioxide gas, brine or sulphur water just for transport and storage purposes before being used in the food industry, mainly for making jam.

Preserved fruit items that can be eaten immediately, like glace cherries or jam, are not considered to be provisionally preserved and are therefore classified elsewhere, usually in chapter 20.

Classification and Latin names for edible fruit and nuts

Common Name Alternatives Latin Name HS Code
Akee Achee, Kaki, Ackee Blighia sapida 0810 90
Alkekengi Chinese lantern, Strawberry tomato, Winter cherry Physalis alkekengi 0810 90
Avocado pear Alligator pear Persea americana 0804 40
Strawberry-tree fruit   Arbutus unedo 0810 90
Bael Bengal quince, Golden apple, Stone apple Aegle marmelos 0810 90
Breadfruit   Artocarpus altilis 0810 90
Bullace   Prunus domestica insititia 0809 40
Carambola Starfruit, Chinese gooseberry Averrhoa carambola 0810 90
Ceriman Cheese plant Monstera deliciosa 0810 90
Cherimoya Chirimoya Annona cherimola 0810 90
Chinotto   Citrus myrtifolia 0805 90
Citron   Citrus medica 0805 90
Etrog   Citrus medica var. etrog 0805 90
Filbert Hazelnut Corylus maxima 0802 21 0802 22
Governor plum Botoko plum, Ramontchi Flacourtia indica 0810 90
Greengage   Prunus domestica italica 0809 40
Gean Sweet cherry, wild cherry Prunus avium 0809 20
Granadilla (giant)   Passiflora quadrangularis 0810 90
Jackfruit Jakfruit Artocarpus heterophyllis 0810 90
Jujube Chinese date Ziziphus jujuba 0810 90
Kaki Persimmon Japanese persimmon Diospyros kaki 0810 90
Kiwi fruit (golden) Chinese gooseberry Actinidia chinensis 0810 50
Kiwi fruit   Actinidia deliciosa 0810 50
Kumquats Cumquats Fortunella japonica/ Citrus japonica 0810 90
Langsat Lanzones Lansium domesticum 0810 90
Loquat Japanese medlar Eriobotrya japonica 0810 90
Malaquina (hybrid of orange and mandarin)     0805 20
Medlar   Mespilus germanica 0810 90
Mirabelle   Prunus domestica var. syriaca 0809 40
Mineola     0805 20
Monreale     0805 20
Papaw Papaya Carica papaya 0807 20
Passion fruit Granadilla (purple) Passiflora edulis 0810 90
Pomelo Shaddock, Pummelo Citrus maxima 0805 40
Pulasan   Nephelium mutabile 0810 90
Rambutan   Nephelium lappaceum 0801 90
Rowan Mountain ash Sorbus aucuparia 0810 90
Sapodilla Naseberry, Zapote, Chico Manikara zapota 0810 90
Soursop Guanabana, Graviola Annona muricata 0810 90
Sweetsop Custard apple, Sugar apple Annona squamosa 0810 90
Ugli (hybrid of grapefruit and tangerine)   Citrus reticulate x citrus paradisi 0805 20
Water chestnut Caltrop Trapa natans 0802 90
Chinese water chestnut Water chestnut Eleocharis Dulcis, Eleocharis tuberose 0714 90

Further information

The free on-line UK Trade Tariff on the GOV.UK website is available for your use to look up classification codes. This offers easy access to tariff information by providing commodity code and duty rate listings together with a search engine to facilitate enquiries.

However, if after visiting this site you are unable to self-assess your products, you can request additional support to classify your product by sending a request by email to classification.enquiries@hmrc.gsi.gov.uk.

Please ensure that one item only is detailed per email and that the request includes the following type of information, so that we can deal with your enquiry efficiently:

  • what the product is
  • what it is made of, if made or more than one material please explain the breakdown of the materials
  • how it is presented/packaged
  • food - please include precise composition details by percentage weight of all the ingredients to 100% and the method of manufacture or process undergone, for example fresh, frozen, dried, further prepared / preserved

A classification officer will then email a response back to you providing you with non-legally binding classification advice based on the information you have supplied.

Published 2 August 2012
Last updated 6 April 2017 + show all updates
  1. Text amendments to the 'Further information' section have been made to this page.
  2. Change of service contact details, as of the 1 September 2015 the tariff classification helpline is changing from telephone contact to email.
  3. First published.