08055010Unit: kgHeading 0805

Citrus fruit, fresh or dried › Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):

HS code 08055010 – Lemons (Citrus limon, Citrus limonum)

Updated Jul 29, 2026 · Vietnam’s 2026 tariff schedule

This classification covers fresh or dried lemons, specifically those botanically identified as Citrus limon or Citrus limonum, which are widely used for culinary purposes, beverages, and essential oil extraction. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 20%, VAT of */5/8/10 and measured in “kg”.

Preferential (MFN) import duty
20
VAT
*/5/8/10
Ordinary rate (non-MFN)
30
Unit of quantity
kg

What is HS code 08055010?

Lemons falling under this code are characterized by their distinctive acidic flavor, yellow rind, and oval shape. As edible citrus fruit, they are grouped within Chapter 08, which encompasses various edible fruits and nuts, and specifically under heading 0805 for citrus fruit, whether fresh or dried. This particular subheading distinguishes lemons from other citrus varieties based on their specific botanical designation.

For accurate import classification into Vietnam, it is crucial to differentiate lemons from limes (Citrus aurantifolia, Citrus latifolia), which are classified under a separate subheading (08055020). Classification often hinges on the precise botanical species of the fruit, which may require documentation such as phytosanitary certificates or commercial invoices clearly stating the botanical name. The physical characteristics and intended use as fresh or dried fruit are also key determinants, ensuring correct identification at customs.

Specialised management for code 08055010

This product is subject to a special management policy

reviewed 2026-08-16

Obligations from the lists that name this exact code: Plant quarantine.

In force

  • Section 9, Appendix I 01/2024/TT-BNNPTNTLists code 08055010

    Plant quarantine · Ministry of Agriculture and Rural Development

  • Appendix I — medium risk 27/2026/TT-BNNMTListed at group level 0805

    Declaration of conformity · Ministry of Agriculture and Environment

    The appendix lists the whole 0805 group, not this code specifically — check the product description to see whether it is covered.

  • Appendix 34/2025/TT-BCTListed at Chapter level 08

    Only listed goods may be traded across the border · Ministry of Industry and Trade

    The appendix lists all of Chapter 08 and prints the rule "every 8-digit code in this Chapter applies". Still read the appendix row: many chapter-level rows carry exclusions written into the description cell.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT ); DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT); Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9)

Abbreviations: DM = list · HH = goods

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 08055010

Ordinary rate (non-MFN)
30
Preferential (MFN) import duty
20
VAT
*/5/8/10
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: VAT depends on the case: unprocessed agricultural, livestock and aquatic products are not subject to VAT at the import stage; once processed, 8%/10%; 5% at the domestic trading stage. Contact Avenir for an assessment of the specific shipment.

Not sure HS code 08055010 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
5
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
2
VJEPA (Japan)
4
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
Best rate0
VCFTA (Chile)
16
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
Best rate0
AHKFTA (ASEAN - Hong Kong)
20
EVFTA (EU)
Best rate0
UKVFTA (UK)
Best rate0
VIFTA (Israel)
8
RCEP
10
Vietnam – Cuba
Best rate0
Vietnam – Cambodia
Best rate0
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 20%drops to 0% under ACFTA (ASEAN - China)

A 20% gap - illustrated on a 100,000 USD shipment, that is roughly 20,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 08055010

Import cost calculator
VAT depends on the case. Farm/livestock/aquatic goods: at import, if UNPROCESSED → VAT-exempt; if processed → 8%/10% (Decree 174/2025); at the domestic trading stage → 5%. Determined by processing state & transaction stage - consult us to be sure.

Frequently asked questions about HS code 08055010

What is Vietnam’s import duty for HS code 08055010 (Lemons (Citrus limon, Citrus limonum))?
HS code 08055010 carries a preferential (MFN) import duty of 20%, an ordinary rate (non-MFN) of 30% and VAT of */5/8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 08055010?
HS code 08055010 (Lemons (Citrus limon, Citrus limonum)) is subject to value-added tax (VAT) of */5/8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 08055010 require an import permit?
HS code 08055010 (Lemons (Citrus limon, Citrus limonum)) is subject to a special management policy: Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT ); DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân (42/2019/TT-BCT, 33/2025/TT-BCT); Kiểm dịch thực vật (01/2024/TT-BNNPTNT M9) Abbreviations: DM = list · HH = goods. Contact Avenir for support with the procedure.
Does HS code 08055010 require specialized inspection or conformity certification?
Yes. HS code 08055010 falls under: Plant quarantine. Basis: Section 9, Appendix I 01/2024/TT-BNNPTNT. Chapter-level signal (for reference, needs checking): plant quarantine and state food-safety inspection on import, carried out by the Plant Protection Department (Ministry of Agriculture and Rural Development) and the relevant sector ministry for food safety (Health, Agriculture and Rural Development, or Industry and Trade, depending on the goods). This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 08055010?
The lowest preferential rate for HS code 08055010 is 0%, available under the following agreements: ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union), CPTPP, EVFTA (EU), UKVFTA (UK), Vietnam – Cuba, Vietnam – Cambodia and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 08055010 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 08055010 has preferences under ACFTA (ASEAN - China), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VN-EAEU (Eurasian Union), CPTPP, EVFTA (EU), UKVFTA (UK), Vietnam – Cuba, Vietnam – Cambodia and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 08055010?
The unit of quantity for HS code 08055010 is kg.
What goods does HS code 08055010 cover?
HS code 08055010 covers goods described as “Lemons (Citrus limon, Citrus limonum)”. In Vietnam’s tariff schedule, this code falls under: Citrus fruit, fresh or dried → Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): → Lemons (Citrus limon, Citrus limonum). The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 0805)

0805Citrus fruit, fresh or dried
080510Oranges:
08051010Fresh
08051020Dried
08052100Mandarins (including tangerines and satsumas)
08052200Clementines
08052900Other
08054000Grapefruit and pomelos
080550Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):
08055020Limes (Citrus aurantifolia, Citrus latifolia)
08059000Other
See heading 0805 See every HS code in Chapter 08 – Vegetables · Plant products

Getting ready to import this product?

See the full import procedure, duties and permits for Chapter 08.

See Chapter 08 procedures

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Free review of HS code 08055010 + a quote for the procedure

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.