Apples, pears and quinces, fresh

Heading 0808 covers apples, pears and quinces, fresh or dried. These products are imported into the EU from many third countries and constitute a significant part of international fruit trade. Import of these products into the EU is subject to the entry price system and seasonal duties and duty rates from 0% to 11.2%. A phytosanitary certificate is required. Products must meet EU standards for maximum pesticide residue levels, food safety and marketing standards. Phytosanitary controls at the EU border are mandatory. Heading 0808 is part of Chapter 8 (vegetable products and foodstuffs) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 0808 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 0808 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

These products are imported into the EU from many third countries and constitute a significant part of international fruit trade. Import of these products into the EU is subject to the entry price system and seasonal duties and duty rates from 0% to 11.2%. A phytosanitary certificate is required. Phytosanitary controls at the EU border are mandatory. A phytosanitary certificate confirming freedom from quarantine organisms is required. Products must meet EU standards for maximum pesticide residue levels (MRLs). Check whether tariff preferences or tariff rate quotas apply for the exporting country. Labelling must comply with EU marketing standards, including country of origin and quality class. When importing goods under heading 0808 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 0808 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 0808 covers apples, pears and quinces — fresh. Subheadings divide into apples, pears and quinces. Key point: fruit must be fresh — drying or freezing excludes them. Common mistake: dried apples go to heading 0813. Frozen apples go to 0811. Apple juice goes to 2009. Pear jam goes to 2007. Cider (apple drink) goes to 2206. Apple and pear imports are subject to EU entry prices and seasonal duties. Apple compote goes to 2008.