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Imported durian classification and specification declaration requirements

author:Mutual foreign trade services
Imported durian classification and specification declaration requirements

Durian is a magical fruit, it has a strong smell, those who love it praise its fragrance, and those who hate it complain about its smell; But it is undeniable that durian, which has the reputation of "the king of fruits", has extremely high nutritional value and has almost become an indispensable fruit for Chinese consumers. Then those things about imported durian, you must not miss it!

Golden pillow durian

Imported durian classification and specification declaration requirements

Golden pillow durian originates from Thailand, the weight of a single fruit is large, up to 3-6 kg each, the meat yield is higher, the pit is smaller, the taste is rougher, and the fiber is more obvious.

Qingni durian

Imported durian classification and specification declaration requirements

Qingni durian is native to Thailand, Qingni is a transliteration of the Thai word "chanee", the shape is full, the particles are relatively large, the flesh is golden yellow, the fruit smell is more intense than the golden pillow variety, the taste is sweet, and the core is small and few.

Ganyao durian

Imported durian classification and specification declaration requirements

Native to Thailand and Vietnam, it is also known as long-stemmed durian or Vietnam's little Musang King durian, and is mainly characterized by a small stem of long fruit, a large kernel and no tail, and a relatively short shelf life of the fruit.

Musang King durian

Imported durian classification and specification declaration requirements
Imported durian classification and specification declaration requirements

Musang King durian is native to Malaysia, the weight of the single fruit is small, the skin is mostly green, the flesh is turmeric, there is a sense of coagulation, the smell of durian is strong, the main feature is tailless tip, the fruit is full, and the tail is star-shaped.

Sultan durian

Imported durian classification and specification declaration requirements

Sultan durian is native to Malaysia, the skin is golden, the kernel is large, the flesh is light yellow, the taste is dense and dry, and it is widely used in dessert cake making.

Imported durian classification and error-prone points

Imported durian classification and specification declaration requirements

Classification of imported durian goods

According to the Import and Export Tariff Rules of the People's Republic of China (2023 Edition) (hereinafter referred to as the "Tax Rules"), the commodity classification of imported durian is mainly divided into the following three categories:

Product Name Tax classification
Fresh durian 08106000
Frozen durian 08119090
Dried durian 08134090

Categorization is error-prone

According to the "Notes on Import and Export Tariff Commodities and Items", the processing technology of dried durian in Chapter 08 of the "Tax Code" Chapter 08 should be sun-dried, evaporated and freeze-dried; Durian such as osmotic dehydration that exceeds the scope of processing technology in Chapter 08 of the tariff shall be classified under tariff heading 20.08, and fine powder and coarse powder made from durian (products in Chapter 08 of the tariff rule) should be classified under item 1106.30.

Imported durian specification declaration requirements

Imported durian classification and specification declaration requirements

According to the Regulations of the Customs of the People's Republic of China on the Declaration Catalogue and Interpretation of Import and Export Commodity Specifications (2023) and Chapter 08 of the Tariff Code.

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