Chapter 08 covers edible fruit and nuts, peel of citrus fruit or melons, including products that are fresh, frozen, dried or provisionally preserved. This chapter does not include: roasted nuts or oil seeds (Chapter 20), jams or jellies (Chapter 20), essential oils (Chapter 33) or pharmaceuticals (Chapter 30). The main products include fresh fruit, nuts, citrus fruits, melons, etc., and it is a core chapter in agricultural trade. Heading 0809 covers apricots, cherries, peaches (including nectarines), plums and sloes, fresh or dried. These fruits are stone fruits, characterized by fleshy pericarp and a hard endocarp (stone). Fresh plums (0809.40) specifically refer to fruits of the subgenus Prunus in the genus Prunus, including various fresh plum varieties, but excluding processed or preserved plums. The first 2 digits 08: indicate Chapter 8, namely edible fruit and nuts; digits 3-4 09: indicate heading 0809, namely apricots, cherries, peaches (including nectarines), plums and sloes, fresh or dried; digits 5-6 40: indicate subheading 0809.40, namely fresh plums. Note: 0809.40 only covers fresh plums, excluding dried plums (classified under 0813.20) or preserved plums (classified under 2008). Fresh plums refer to fresh fruit that has not been processed and remains in its natural state. Fresh plums are classified under 0809.40 because they are fresh fruit of the genus Prunus and meet the description of heading 0809. Adjacent codes such as 0809.30 are fresh peaches (including nectarines), which belong to the same genus but a different species; 0810.10 is fresh strawberries, which are not stone fruits; 0813.20 is dried plums, which have changed state due to drying. When classifying, it is necessary to confirm the fruit type and processing state.

Product name: The specific name of the declared commodity, such as "fresh plums" or "fresh plum", should use the standard Chinese name and may include the variety name such as "Black Amber". Type: Indicate the plum variety, such as "Black Amber", "Red Beauty", "prune", etc., to help customs confirm classification. State: Explain the state of the fruit, such as "fresh", "chilled", "frozen". Fresh plums must be declared as fresh or chilled. Grade: Declare the grade according to industry standards or contract provisions, such as "Grade I" or "Premium". If there is no unified standard, "no grade" may be stated. Origin: Fill in the specific country or region, such as "United States" or "Chile", which is especially important for goods enjoying preferential trade agreements. Packaging specifications: Indicate the packaging type and weight per package, such as "carton, 10 kg per carton", to facilitate customs inspection and statistics. Brand: If there is a brand, declare the brand name; if there is no brand, fill in "none". Brand affects customs protection of intellectual property rights. Quantity: Declare the net weight in kilograms, or declare the number of packages at the same time, ensuring consistency with the invoice and packing list. Product name: Fresh plums (Black Amber); Type: Black Amber; State: Fresh; Grade: Grade I; Origin: United States; Packaging specifications: carton, 10 kg per carton; Brand: None; Quantity: 1000 kg. Remarks: This batch of goods is freshly picked, without any processing, and transported under refrigeration. Mistakenly classifying fresh plums under 0809.30 (fresh peaches), because the two look similar, but peaches have a groove and plums are smoother. Ignoring the declaration of state and declaring chilled plums as frozen, resulting in classification under 0811.10. Failing to provide the specific variety and declaring only "plum", which may lead customs to require supplementary classification basis.

The core basis for classification is the notes to Chapter 8 and the subheading texts of the Import and Export Tariff. Fresh plums must satisfy: 1) belong to the fruit of the subgenus Prunus in the genus Prunus; 2) remain fresh or chilled, without drying, freezing or processing; 3) be used for consumption. If they have been steamed, candied or otherwise processed, they are classified under Chapter 20. Reference should also be made to classification decisions and advance rulings issued by the General Administration of Customs. 0809.30 Fresh peaches (including nectarines): Fresh peaches are Prunus persica, with a fuzzy or smooth surface (nectarines) and a groove; fresh plums are Prunus, usually smooth and without a groove. 0810.10 Fresh strawberries: Strawberries belong to the genus Fragaria in the rose family, are not stone fruits, and the fruit is formed by an enlarged receptacle, completely different from the stone fruit structure of plums. 0813.20 Dried plums: Dried plums have been dried and have low moisture content, classified under 0813; fresh plums remain fresh and are classified under 0809. 2008.97 Canned plums: Canned plums have been candied, sealed and sterilized, and their basic characteristics have changed, so they are classified under Chapter 20; fresh plums are only simply chilled or kept fresh. 0811.10 Frozen strawberries: Frozen plums should be classified under 0811.90, but if mistakenly declared as frozen strawberries, they would be classified under 0811.10. Judgment should be based on the actual variety. Confirm whether the fruit is of the genus Prunus and is fresh or chilled. Check whether it has been dried, frozen, candied or otherwise processed, to avoid mistakenly entering other chapters. Verify the variety name to avoid confusion with peaches, apricots or cherries. Confirm the country of origin in order to apply agreement tariff rates and trade controls. Check whether the declaration elements are complete, especially state, variety and packaging specifications.

What is the difference between the HS codes for fresh plums and dried plums? Fresh plums are classified under 0809.40, and dried plums under 0813.20. The difference lies in the processing state: fresh plums remain fresh or chilled, while dried plums have been dehydrated and dried. If plums have been candied or cooked, they are classified under 2008. How can the HS codes for fresh plums and fresh peaches be distinguished? Fresh plums are 0809.40, and fresh peaches are 0809.30. The main difference lies in botanical classification: plums belong to the genus Prunus, and peaches belong to the genus Prunus as well but a different species. In appearance, peaches have a longitudinal groove, while plums are usually smooth. The specific variety name must be provided when declaring. What declaration elements are required for imported fresh plums? Product name, type, state, grade, origin, packaging specifications, brand, quantity, etc. are required. The state must be indicated as "fresh" or "chilled", and the type should be specific to the variety such as "Black Amber", so that customs can classify accurately. How can the tariff rate for fresh plums be checked? You can consult the Import and Export Tariff of the People's Republic of China or the website of the General Administration of Customs, and determine whether the agreement tariff rate applies according to the country of origin. MFN rates, general rates, etc. vary by country, and the specific rates are subject to the latest announcements. Do imported fresh plums involve animal and plant quarantine? Yes. Fresh plums are plant products and require an entry animal and plant quarantine permit and must comply with the official plant quarantine requirements of the exporting country. A phytosanitary certificate must be provided upon import, and entry must be through designated ports. How are fresh plums sold via cross-border e-commerce declared? For cross-border e-commerce retail imports of fresh plums, declaration must be made through the cross-border e-commerce customs clearance service platform. The commodity code is 0809.40, and order, payment and logistics information must be provided, with the cross-border e-commerce comprehensive tax paid. How can an advance classification ruling for fresh plums be applied for? You may apply to customs for an advance classification ruling and submit materials such as the commodity description, variety, state and processing technology. Customs will issue a ruling within 60 days, and the advance ruling applies nationwide. What are the consequences of mistakenly declaring fresh plums as other fruits? It may lead to incorrect classification, affecting tax collection and trade statistics. Customs may require supplementary tax payment, impose fines, or even pursue legal liability. It is recommended to declare truthfully and apply for an advance ruling when necessary.