HomeChapter 08Heading 08050805.29

HS Code 0805.29 : Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, other is 0805.29. Under the 2026 Philippines (BOC), the representative MFN general duty rate is 10% [Bureau of Customs Philippines].

Chapter
Heading
Subheading
0805.29
PH MFN Duty
10%
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 08
Citrus fruit, fresh or dried
Heading 0805
Citrus fruit, fresh or dried
Subheading .29
.29
Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other
Philippines (Bureau of Customs - BOC)
0805.29
Representative MFN Duty Rate
10%
Verified July 2026 · BOC Source

MODULE 5: PHILIPPINES IMPORT DUTY & VAT BREAKDOWN

BOC Base MFN Duty
10%
AHTN Tariff [BOC]
Value Added Tax (VAT)
12.00 %
Landed Cost Base [VAT 12%]
De Minimis Threshold
PHP 10,000 (~$178)
CMTA De Minimis Limit
Notice: Philippine customs clearance, AHTN tariff classification, MFN duties, and 12% VAT are governed by the Bureau of Customs (BOC) under the Customs Modernization and Tariff Act (CMTA). Always verify declarable lines with BOC prior to import.
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Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0805.29

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 0805.29.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: FDA (FOO): Prior Notice (PN) + Produce Safety Rule ComplianceUSDA-APHIS (AP2): Phytosanitary Certificate & Quarantine Inspection

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other

MODULE 11: Bureau of Customs Advance Ruling (CMTA)

Legally binding classification rulings issued by Bureau of Customs for HS 0805.29.

Query official BOC portal:

Search Bureau of Customs Portal for 0805.29 →

Bureau of Customs Philippines Lines (0805.29)

National line-level (8/10-digit) detail for Philippines (BOC): coverage in progress.

Universal 6-digit WCO backbone applied rate: 10%. Confirm the full national commodity code at the official source (Bureau of Customs Philippines).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
0805.10 Subheading under Heading 0805 Compare Subheading 0805.10 →
0805.21 Subheading under Heading 0805 Compare Subheading 0805.21 →
0805.22 Subheading under Heading 0805 Compare Subheading 0805.22 →
0805.40 Subheading under Heading 0805 Compare Subheading 0805.40 →
0805.50 Subheading under Heading 0805 Compare Subheading 0805.50 →
0805.90 Subheading under Heading 0805 Compare Subheading 0805.90 →

Official Primary Sources & Authority References

Bureau of Customs Philippines (BOC) ↗

Official Philippines BOC tariff schedule, 12% VAT, and ATIGA/RCEP rules.

BOC Advance Ruling Portal (CMTA) ↗

Bureau of Customs binding advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other?
Under WCO Harmonized System 2022 and United States (USITC HTS), Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other is classified under HS 0805.29 (Heading 0805, Chapter 08). The representative PH MFN general duty rate is 10%.
How is HS 0805.29 distinguished within Heading 0805 (Citrus fruit, fresh or dried)?
Heading 0805 covers Citrus fruit, fresh or dried. Subheading 0805.29 specifically isolates Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0805.
What are the primary candidate subheadings related to HS 0805.29?
Related subheadings under Heading 0805 include 0805.10, 0805.21, 0805.22, 0805.40, 0805.50, 0805.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 0805.29 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other?
Commercial shipments of Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 0805.29?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 0805.29?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What import VAT or sales tax applies to HS 0805.29 in Philippines?
Commercial imports of Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other under HS 0805.29 into Philippines are subject to 12% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Philippines?
The customs de minimis threshold for import shipments into Philippines is PHP 10,000 (~$178). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Philippines?
Customs declarations, import duty assessments, and BOC Advance Ruling Portal (CMTA) for HS 0805.29 are administered by Bureau of Customs Philippines (BOC).
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