HS 08.05 — Citrus fruit, fresh or dried

Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons. · SECTION II VEGETABLE PRODUCTS · Edition 2026-04-01 (effective 1 April 2026)

Import duty rates for heading 08.05 from Japan's official tariff schedule. Which column applies? Most imports take the WTO rate (or General/Temporary where shown, if lower); GSP/LDC are preferential rates for developing countries; EPA rates (inside each row) apply when your goods qualify under that agreement's rules of origin. Rows without a percentage rate (specific, compound, seasonal or quota rates) need case-by-case review. Use the Calc button for the landed-cost estimate.

Code	Description	General	WTO	LDC	Unit	Law
08.05	Citrus fruit, fresh or dried
0805.10	Oranges
0805.10 000	1 If imported during the period from 1st June to 30th November EPA rates (16) Singapore: Free · Mexico: For the Pooled Quota 5% · Malaysia: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 5% · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: If imported during the period from 1st June to 30th September Free · CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free	20%	16%	Free	KG	FD / PL
0805.10 000	2 If imported during the period from 1st December to 31st May EPA rates (15) Singapore: Free · Mexico: For the Pooled Quota 10% · Malaysia: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 10% · Philippines: Free · Viet Nam: Free · India: Free · Peru: Free · CPTPP: Free · EU: Free · UK: Free · JP-US Trade Agreement 1**: Free	40%	32%	Free	KG	FD / PL
	Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids :
0805.21 000	Mandarins (including tangerines and satsumas) EPA rates (14) Singapore: Free · Malaysia: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 5.3% · Philippines: Free · Viet Nam: Free · Australia: 3.2% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 10.6% · China / (RCEP): 10.6%	20%	17%	Free	KG	FD / PL
0805.22 000	Clementines EPA rates (14) Singapore: Free · Malaysia: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 5.3% · Philippines: Free · Viet Nam: Free · Australia: 3.2% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 10.6% · China / (RCEP): 10.6%	20%	17%	Free	KG	FD / PL
0805.29 000	Other EPA rates (14) Singapore: Free · Malaysia: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 5.3% · Philippines: Free · Viet Nam: Free · Australia: 3.2% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 10.6% · China / (RCEP): 10.6%	20%	17%	Free	KG	FD / PL
0805.40	Grapefruit and pomelos	10%		Free
0805.40 000	- If imported during the period from 1st June to 30th November EPA rates (20) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: 3.1% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.3% · China / (RCEP): 6.3%		(10%)		KG	FD / PL
0805.40 000	- If imported during the period from 1st December to 31st May EPA rates (20) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: 3.1% · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): 6.3% · China / (RCEP): 6.3%		(10%)		KG	FD / PL
0805.50	Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)	Free	(Free)
0805.50 010	- Lemons (Citrus limon, Citrus limonum) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free				KG	FD / PL
0805.50 090	- Limes (Citrus aurantifolia, Citrus latifolia) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free				KG	FD / PL
0805.90	Other
0805.90 020	1 Limes (other than Citrus aurantifolia, Citrus latifolia) EPA rates (21) Singapore: Free · Mexico: Free · Malaysia: Free · Chile: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: Free · Philippines: Free · Switzerland: Free · Viet Nam: Free · India: Free · Peru: Free · Australia: Free · Mongolia: Free · CPTPP: Free · EU: Free · UK: Free · ASEAN/Australia/New Zealand(RCEP): Free · China / (RCEP): Free · Korea / (RCEP): Free	Free	(Free)		KG	FD / PL
0805.90 090	2 Other EPA rates (14) Singapore: Free · Malaysia: Free · Thailand: Free · Indonesia: Free · Brunei: Free · ASEAN: 5.3% · Philippines: Free · Viet Nam: Free · Australia: 3.2% · CPTPP: 3% · EU: 3.1% · UK: 3.1% · ASEAN/Australia/New Zealand(RCEP): 10.6% · China / (RCEP): 10.6%	20%	17%	Free	KG	FD / PL

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Source & disclaimer. Rates from Japan Customs, tariff schedule 2026-04-01 (Government Standard Terms of Use). Reference only — classification and the applicable rate are decided by customs at declaration; confirm with a licensed customs broker. Consumption tax (10%) applies on top of duty. See the import taxes guide and the customs FX rates.