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Customs clearance declaration trivia: the "king of fruits" that makes people "love and hate" - durian

author:Xiamen Hanlian Group
Customs clearance declaration trivia: the "king of fruits" that makes people "love and hate" - durian

Durio zibethinus Murr, also known as "durian", is mainly grown in Thailand, Malaysia, Indonesia and other places. Its peel is firm, dense triangular thorns, the flesh is composed of fake seed skin meat packets, the flesh is light yellow, sticky and juicy, the smell is special, but the taste is delicate and sweet, those who love its sweetness praise it, and those who hate it avoid it. Durian pulp is rich in nutrients and contains a variety of vitamins and minerals, which is a fruit with great economic value and enjoys the reputation of "the king of fruits".

Common imported varieties

Golden pillow durian

Customs clearance declaration trivia: the "king of fruits" that makes people "love and hate" - durian

The fruit of the golden pillow is large, the weight of a single fruit can reach 3-6 kg, the shell is yellow, the thorns of the shell are relatively pointed, the flesh is more, the taste is sweet, the meat yield is higher, the pit is small, and it is the most common variety.

Qingni durian

Customs clearance declaration trivia: the "king of fruits" that makes people "love and hate" - durian

This durian is plump in shape, the flesh and pit are also round, the skin is bluish green, the appearance is spiny and dense, the flesh is delicate, and the taste is rich.

Musang King durian

Customs clearance declaration trivia: the "king of fruits" that makes people "love and hate" - durian

Musang King has thick flesh, golden yellow color, sweet and sweet, and less yield, making it a high-value durian variety.

Sultan durian

Customs clearance declaration trivia: the "king of fruits" that makes people "love and hate" - durian

Sultan King is a Malaysian durian variety with large yield, fragrant flesh, large pit, dense and dry taste, light color, and is suitable for dessert cakes.

Product classification

Chapter 08 of the Import and Export Tariff Rules of the People's Republic of China (2023 Edition) (hereinafter referred to as the "Tax Rules") imported by China is mainly divided into the following three categories, namely fresh durian, frozen durian and dried durian:

Customs clearance declaration trivia: the "king of fruits" that makes people "love and hate" - durian

Durian primary products classified in Chapter 08 can be fresh (including refrigerated), frozen (whether or not previously steamed or boiled in water or containing sweet substances) or dried (including dehydrated, evaporated or freeze-dried).

Categorization error-prone points:

08.13 Durian dried fruit was classified as 20.08 dried durian and 1106.30 durian fruit dry powder.

According to the "Notes on Import and Export Tariff Commodities and Items", the processing technology of dried durian under tariff heading 08.13 should be sun-dried, evaporated and lyophilized, and durians such as permeation and dehydration beyond the scope of processing technology in Chapter 08 should be classified under tariff heading 20.08, while fine powder and coarse powder made from durian (Chapter 08 products) should be classified under item 1106.30.

Standardize reporting requirements

According to the Catalogue and Interpretation of the Customs Import and Export Commodity Specification Declaration of the People's Republic of China (2023) (hereinafter referred to as the "Standardized Declaration"), the main points of durian standard declaration include:

0810.6000 fresh durian

1. Product name;

2. Production or preservation method (fresh);

It refers to the specific production method or storage method of the product, which varies according to the requirements of each tax purpose. For example, the production or preservation status of durian under tax heading 08.10 should be reported as "fresh", the production or preservation status of durian under tax heading 08.11 should be filled in as "frozen", and the production or preservation status of durian under tax heading 08.13 should be filled in as "dry".

3. Grade;

Different countries, production areas, and brands of durian grade classification methods are different, and must be fully filled in according to the specific conditions of the product. For example, Grade A, Grade B, or Grade I, Grade II, etc.

4. Types (such as golden pillow, Ganyao, Qingni, etc.);

5. Brand (Chinese or foreign name).

The brand logo added to the product by the manufacturer or distributor must be filled in, and the actual declaration of the Chinese or foreign language brand name is required.

6. Register the manufacturer.

The name of the grower or processing company must be filled in.

0811.9090 Frozen durian

1. Product name;

2. Method of making or preservation (frozen).

0813.4090 Dried durian

1. Product name;

2. Method of making or preservation (dry).

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