Heading 
No. 

Sub-heading 
No. 

Description of article 

Rate of duty 

 Standard 

 Preferential       Areas 

(1) 

(2) 

(3) 

(4) 

(5) 

08.01 

Coconuts, Brazil nuts and cashewnuts, fresh or dried, whether or not shelled or peeled 

- Coconuts:

0801.11 

-- Desiccated 

70% 

60%

0801.19 

-- Other 

70% 

60%

- Brazil nuts :

0801.21 

-- In shell 

30% 

20% 

0801.22 

-- Shelled 

30% 

20% 

- Cashew nuts:

0801.31 

-- In shell 

30% 

Free 

0801.32 

-- Shelled 

30% 

20% 

08.02 

Other nuts, fresh or dried,whether or not shelled or peeled 

- Almonds:

0802.11 

-- In shell 

Rs. 35 per Kg. 

Rs. 30 per Kg. 

0802.12 

-- Shelled 

Rs.100 per Kg. 

Rs. 95 per Kg. 

- Hazelnuts or filberts (Corylus spp.):

0802.21 

-- In shell 

30% 

20%

0802.22 

-- Shelled 

30% 

20% 

- Walnuts:

0802.31 

-- In shell 

30% 

20% 

0802.32 

-- Shelled 

30% 

20% 

0802.40 

- Chestnuts (Castanea spp.)

30% 

20% 

0802.50 

- Pistachios 

30% 

20% 

0802.90 

-Other 

100% 

90% 

08.03 

0803.00 

Bananas, including plantains, fresh or dried

30% 

20% 

08.04 

Dates, figs, pineapples, avocados, guavas, : mangoes and mangosteens, fresh or dried

0804.10 

-Dates 

30% 

20% 

0804.20 

-Figs 

30% 

20% 

0804.30 

- Pineapples 

30% 

20% 

0804.40 

- Avocados 

30% 

20% 

0804.50 

- Guavas, mangoes and mangosteens 

30% 

20% 

 08.05 

Citrus fruit, fresh or dried 

0805.10

- Oranges

40%

30%

0805.20 

- Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids 

30% 

20%

0805.30 

- Lemons (Citrus limon, citrus limonum) and limes (Citrus aurantifolia)

30% 

20% 

0805.40 

- Grapefruit 

25% 

15% 

0805.50

-Lemons (citrus limon,citrus limonum) and Limes (citrus aurantifolia,citrus latifolia)

40%

30%

0805.90 

- Other 

30% 

20% 

08.06 

Grapes, fresh or dried 

0806.10 

- Fresh 

40% 

30% 

0806.20 

- Dried 

105% 

95% 

08.07 

Melons (including watermelons) and papaws (papayas), fresh 

- Melons (including watermelons):

0807.11 

-- Watermelons 

30% 

20% 

0807.19 

-- Other 

30% 

20% 

0807.20 

- Papaws (Papayas) 

30% 

20% 

08.08 

Apples, pears and quinces, fresh

0808.10 

- Apples 

50% 

40% 

0808.20 

- Pears and quinces 

35% 

25% 

08.09

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 

0809.10 

- Apricots 

30% 

20% 

0809.20 

- Cherries 

30% 

20% 

0809.30 

- Peaches, including nectarine 

30% 

20% 

0809.40

- Plums and sloes 

25% 

15% 

08.10

Other fruit, fresh 

0810.10 

- Strawberries 

30% 

20% 

0810.20 

- Raspberries, blackberries, mulberries and loganberries 

30% 

20% 

0810.30 

- Black, white or red currants and gooseberries 

30% 

20% 

0810.40 

- Cranberries, bilberries and other fruits of the genus Vaccinium

30% 

20% 

0810.50 

- Kiwifruit 

30% 

20% 

0810.60

-Durians

30%

20%

0810.90 

- Other 

30% 

15% 

08.11

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 

0811.10 

- Strawberries 

30% 

20% 

0811.20 

- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 

30% 

20% 

0811.90 

- Other 

30% 

20% 

08.12

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 

0812.10 

- Cherries 

30% 

20% 

0812.20 

- Strawberries 

30% 

20% 

0812.90 

- Other 

30% 

20% 

08.13

Fruit, dried, other than that of heading Nos. 08.01 to 08.06 ; Mixtures of nuts or dried fruits of this Chapter 

0813.10 

- Apricots 

30% 

20% 

0813.20 

- Prunes 

25% 

15% 

0813.30 

- Apples 

30% 

20% 

0813.40 

- Other fruit 

30% 

20% 

0813.50 

- Mixtures of nuts or dried fruits of this Chapter 

30% 

20% 

08.14

0814.00 

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

30% 

20%