Chapter 08 covers edible fruit and nuts, peel of citrus fruit or melons, including products that are fresh, dried, frozen or provisionally preserved. This chapter is a core chapter in agricultural trade, involving everyday fruits such as apples, bananas, grapes and mangoes. Within the chapter, headings are further subdivided according to fruit type and processing state (fresh, dried, frozen). Customs authorities must focus on variety, degree of processing and use in order to classify correctly and apply the corresponding inspection, quarantine and tariff treatment. Heading 0804 covers dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. This heading groups tropical and subtropical fruits together, distinguishing them from citrus fruit (0805) and melons (0807). Among these, mangoes, guavas and mangosteens are often traded as fresh fruit or dried fruit, and it is necessary to determine whether they are still classified under this heading based on whether sugar has been added or whether other processing has been carried out. Code 080450 is a 6-digit subheading: the first 2 digits '08' represent Chapter 8 (edible fruit and nuts); digits 3-4 '04' represent heading 0804 (dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried); digits 5-6 '50' represent subheading 080450, specifically referring to mangoes, guavas and mangosteens, fresh or dried. Among these, '5' is the subheading sequence and '0' is a reserved digit, indicating that this subheading is not further subdivided. When declaring, it is necessary to ensure that the goods simultaneously satisfy the two conditions of 'fresh or dried' and 'mango/guava/mangosteen'. The goods are fresh or dried mangoes, guavas or mangosteens that have not undergone other processing (such as freezing, candying or being made into jam), and are therefore classified under 080450. If they were frozen mangoes, they should be classified under 0811; if provisionally preserved (such as fumigated with sulfur dioxide), under 0812; if dried mangoes but with sugar added or further processed, they may be classified under 2008. Correctly distinguishing the processing state is the key to classification.

Product name (Chinese and foreign language): Fill in the specific fruit name, such as 'fresh mango' or 'dried guava'; the foreign-language name must be consistent with the contract. Brand type: Select 'no brand', 'domestic independent brand', 'foreign brand (OEM)', etc., which affects customs protection of intellectual property rights. Processing method: Indicate 'fresh' or 'dried'; if dried, specify the drying method (sun-dried, oven-dried, etc.). Grade: Fill in according to industry standards, such as 'Grade 1' or 'Grade 2'; if there is no grade, fill in 'ungraded'. Packaging specifications: Fill in the weight or quantity per box, such as '5kg/box', to facilitate customs statistics and inspection. Origin (country of origin): Fill in the country of origin of the fruit, which must be consistent with the phytosanitary certificate, used to determine the tax rate and quarantine requirements. Brand (Chinese and foreign language): If there is a brand, fill in the brand name; if there is no brand, fill in 'none'. Product name: Fresh Mango; Brand type: No brand; Processing method: Fresh; Grade: Grade 1; Packaging specifications: 5kg/box; Origin: Thailand; Brand: None. Remarks: This batch of mangoes is fresh fruit, not frozen or dried, for direct sale. Reporting dried mangoes and fresh mangoes together without distinguishing the processing state, resulting in classification errors. Ignoring brand type, which may infringe intellectual property rights or prevent enjoyment of agreement tax rates. Incorrect declaration of country of origin, such as reporting Vietnamese mangoes as Thai, affecting tariffs and quarantine.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. 080450 covers mangoes, guavas and mangosteens, fresh or dried. Key determination points: 1) the fruit variety must be mango, guava or mangosteen; 2) the processing state is fresh or dried, without freezing, provisional preservation, candying or other treatment; 3) if it is dried fruit, it must be confirmed that no sugar or other sweetening matter has been added, otherwise it may be classified under 2008. At the same time, reference should be made to the Explanatory Notes to the Import and Export Tariff on heading 0804 to ensure compliance with the subheading text. 0811 Frozen fruit and nuts: 080450 is fresh or dried, while 0811 is frozen. If mangoes have been frozen, even without added sugar, they should be classified under 0811, not 080450. 0812 Fruit provisionally preserved: 080450 is fresh or dried, while 0812 is provisionally preserved (such as with sulfur dioxide gas or brine), for transport or storage, but unsuitable for immediate consumption. 2008 Fruit preserved by other methods: 080450 is fresh or dried, while 2008 is candied, sugar-boiled, fried or otherwise further processed, or dried fruit with added sugar. If dried mangoes have sugar added, they should be classified under 2008. 0803 Bananas, fresh or dried: 0803 is bananas, while 080450 is mangoes, guavas and mangosteens. The varieties are different and must not be confused. 0805 Citrus fruit, fresh or dried: 0805 is citrus fruit, while 080450 is tropical fruit; the two are listed under different headings in the tariff. Confirm whether the fruit variety is mango, guava or mangosteen. Confirm whether the processing state is fresh or dried, not frozen or provisionally preserved. Confirm whether the dried fruit has added sugar or has undergone other further processing. Check whether the country of origin is consistent with the phytosanitary certificate. Check whether the brand type is declared accurately.

What is the difference in HS codes between fresh mangoes and frozen mangoes? Fresh mangoes are classified under 080450, and frozen mangoes under 0811. The processing states differ: frozen mangoes must undergo freezing treatment, while fresh mangoes merely remain in a fresh state. When declaring, it is necessary to declare accurately according to the actual state of the goods to avoid inspection or penalties caused by classification errors. If dried mangoes have sugar added, which code should they be classified under? Dried mangoes with added sugar are usually classified under 2008 because they have undergone further processing such as candying or sugar-boiling, exceeding the scope of 080450. 080450 covers only fresh or dried mangoes without added sugar or other sweetening matter. If they are only sun-dried without added sugar, they remain under 080450. Do guavas and mangosteens share the same code as mangoes? Yes, fresh or dried guavas and mangosteens share subheading 080450 with mangoes. This subheading explicitly lists mangoes, guavas and mangosteens, so the three are classified the same. However, note that the processing state must be fresh or dried. How can I check the import tariff rate for 080450? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. The rate varies depending on the country of origin, trade agreement (such as the China-ASEAN Free Trade Agreement) and annual adjustments. It is recommended to use the official tariff query tool and enter the HS code and country of origin to obtain the MFN rate, agreement rate, etc. When declaring 080450, how should the processing method column be filled in? The processing method column should clearly state 'fresh' or 'dried'. If it is fresh fruit, fill in 'fresh'; if it is dried fruit, fill in 'dried', and the drying method (such as sun-dried or oven-dried) may be noted. Do not use vague terms such as 'frozen' or 'preserved', so as to avoid classification disputes. What special documents are required to import fresh mangoes from Thailand? To import fresh mangoes from Thailand, in addition to the usual invoice, packing list and bill of lading, a phytosanitary certificate issued by the Thai authorities is required to prove compliance with China's entry quarantine requirements for fruit. If claiming the China-ASEAN Free Trade Agreement rate, a FORM E certificate of origin is required. In addition, attention should be paid to the access list published by the General Administration of Customs. Do goods under 080450 involve export tax rebates? The export tax rebate policy depends on the commodity code and the taxpayer status of the exporting enterprise. The export tax rebate rate for fresh or dried fruit under 080450 must be checked in the latest export tax rebate rate database. Generally speaking, exports of primary agricultural products may enjoy tax rebates or exemptions, but relevant conditions must be met. It is recommended to consult the local tax authority or customs broker. What are the consequences if fresh mangoes are mistakenly declared as dried mangoes during customs declaration? Misreporting the processing state may lead to classification errors, affecting tariff collection and quarantine supervision. Customs may require payment of additional taxes, impose fines, or even hold the party legally liable for evading quarantine. In addition, incorrect declaration will affect the enterprise's credit rating. Therefore, the processing state must be declared truthfully.