| 编号 | 名称 | 进口税率 | 出口税率 | 增值税率 | 监管条件 | 年限 | |
| 优惠 | 普通 | ||||||
| 08109090.90 | 其他鲜果 | 20.0 | 80.0 | 0.0 | 13.0 | AB | 2010 |
| 08109090.10 | 鲜的翅果油树果 | 20.0 | 80.0 | 0.0 | 13.0 | ABE | 2010 |
| 08109090.03 | 鲜柿子 | 20.0 | 80.0 | 0.0 | 13.0 | AB | 2010 |
| 08109090.02 | 鲜枇杷 | 20.0 | 80.0 | 0.0 | 13.0 | AB | 2010 |
| 08109090.01 | 鲜枣 | 20.0 | 80.0 | 0.0 | 13.0 | AB | 2010 |
| 08109080. | 鲜火龙果 | 20.0 | 80.0 | 0.0 | 13.0 | ABFE | 2010 |
| 08109070. | 鲜莲雾 | 20.0 | 80.0 | 0.0 | 13.0 | AB | 2010 |
| 08109060. | 鲜杨桃 | 20.0 | 80.0 | 0.0 | 13.0 | AB | 2010 |
| 08109050. | 鲜蕃荔枝 | 20.0 | 80.0 | 0.0 | 13.0 | AB | 2010 |
| 08109040. | 鲜红毛丹 | 20.0 | 80.0 | 0.0 | 13.0 | AB | 2010 |
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