EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Chapter 08 of the EU Customs Tariff covers edible fruit and nuts, as well as peel of citrus fruit or melons. In the fruit category, it classifies, among others: coconuts, Brazil nuts and cashew nuts, bananas and plantains, dates, figs, pineapples, avocados, guavas, mangoes, citrus fruit (oranges, mandarins, lemons, grapefruit, limes), grapes, melons and watermelons, apples, pears, apricots, cherries, peaches, plums, strawberries, raspberries, blueberries, kiwifruit and other fruit. Edible nuts include almonds, hazelnuts, walnuts, pistachios, macadamia nuts and groundnuts (although the latter are classified in Chapter 12). Fruit may be fresh, chilled, frozen, dried or provisionally preserved. The import of fruit into the EU is one of the largest segments of agricultural trade. It is subject to phytosanitary controls, marketing standards relating to the quality and size of fruit, and testing for pesticide residues. As with vegetables, the entry price system applies to many fresh fruits, protecting European producers. Fruit preparations (jams, compotes, juices) are classified in Chapter 20, and fruit juices under heading 2009.

Customs duty rates on fruit are varied and in many cases seasonal. Fresh bananas are subject to a rate of EUR 75 per tonne (with preferences for ACP countries). Oranges have duties from 3.2% to 16% depending on the season. Apples range from 0% to 11.2%, grapes from 0% to 14.4%, and strawberries from 3.2% to 11.2%. Frozen fruit is subject to rates from 3.2% to 20.8%. Edible nuts have rates from 0% (coconuts, Brazil nuts) to 5.1% (almonds). Dried fruit ranges from 0% to 12%. The entry price system applies to citrus fruit, grapes, apples, pears and tomatoes, which may result in an additional specific duty. Numerous EU preferential agreements with Mediterranean Basin countries and developing countries reduce these rates.

The classification of fruit requires the precise identification of the species, product state and degree of processing. Fresh or chilled, frozen, dried and provisionally preserved fruit have separate tariff headings. A common error is the classification of candied fruit in Chapter 08 — it should be classified in Chapter 20. Groundnuts (peanuts) do not belong to Chapter 08 but to Chapter 12 as oil seeds. Peel of citrus fruit and melons has a separate heading 0814. Mixtures of frozen or dried fruit are classified under the heading for mixtures. The date of import is of key importance for fruit subject to the entry price system and seasonal rates.