HS Code 0805.90 : Citrus fruit, fresh or dried, Other, including kumquats, citrons and bergamots
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for citrus fruit, fresh or dried, other, including kumquats, citrons and bergamots is 0805.90. Under the 2026 Vietnam (Tổng cục Hải quan), the representative MFN general duty rate is 40% [Tổng cục Hải quan].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .90
.90
Other, including kumquats, citrons and bergamots
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Vietnam (Tổng cục Hải quan Tariff 2026)
0805.90.00.00
MODULE 5: VIETNAM IMPORT DUTY & TAX BREAKDOWN
Thuế Nhập Khẩu (Import Duty)
40%
WTO MFN Rate
Import VAT (Thuế GTGT)
8% – 10%
CIF + Duty Base
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0805.90
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 0805.90.
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)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% 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 Citrus fruit, fresh or dried, Other, including kumquats, citrons and bergamots
MODULE 11: Advance Classification Determination (Tổng cục Hải quan)
Legally binding advance classification rulings issued by Vietnam Customs for HS 0805.90.
Query official Vietnam Customs portal:
Search Official Vietnam Customs Portal for 0805.90 →Vietnam Declarable Tariff Lines (0805.90)
National line-level (8/10-digit) detail for Vietnam (Tổng cục Hải quan): coverage in progress.
Universal 6-digit WCO backbone applied rate: 40%. Confirm the full national commodity code at the official source (Tổng cục Hải quan).
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 → |
| 0805.29 | Subheading under Heading 0805 | Compare Subheading 0805.29 → |
| 0805.40 | Subheading under Heading 0805 | Compare Subheading 0805.40 → |
| 0805.50 | Subheading under Heading 0805 | Compare Subheading 0805.50 → |
Official Primary Sources & Authority References
Vietnam Customs (Tổng cục Hải quan) ↗
Official Vietnam tariff schedule and MFN import duty (Thuế nhập khẩu) rates.
Vietnam Customs Advance Classification Portal ↗
Tổng cục Hải quan binding advance classification determination database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Vietnam (Tổng cục Hải quan) general duty for Citrus fruit, fresh or dried, Other, including kumquats, citrons and bergamots?
Under WCO Harmonized System 2022 and Vietnam (Tổng cục Hải quan), Citrus fruit, fresh or dried, Other, including kumquats, citrons and bergamots is classified under HS 0805.90 (Heading 0805, Chapter 08). The representative VN MFN general duty rate is 40%.
How is HS 0805.90 distinguished within Heading 0805 (Citrus fruit, fresh or dried)?
Heading 0805 covers Citrus fruit, fresh or dried. Subheading 0805.90 specifically isolates Other, including kumquats, citrons and bergamots. 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 0805.90?
Related subheadings under Heading 0805 include 0805.10, 0805.21, 0805.22, 0805.29, 0805.40, 0805.50. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Citrus fruit, fresh or dried, Other, including kumquats, citrons and bergamots?
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 0805.90 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 Citrus fruit, fresh or dried, Other, including kumquats, citrons and bergamots?
Commercial shipments of Citrus fruit, fresh or dried, Other, including kumquats, citrons and bergamots 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 0805.90?
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 0805.90?
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 is the import VAT rate for HS 0805.90 in Vietnam?
Vietnam assesses an import Value-Added Tax (VAT / Thuế GTGT) of 8% to 10% depending on commodity category, calculated on CIF value + statutory import duty.
What is Vietnam's de minimis duty-free threshold?
Vietnam's de minimis threshold for express parcel imports is VND 1,000,000 (~USD $40). Consignments below this value enter duty and tax free.
Which agency regulates customs entry and advance determinations in Vietnam?
Customs declarations and binding advance classification determinations are administered by Vietnam Customs (Tổng cục Hải quan).
💬
Ask Jack — Customs Lookup