> ## Documentation Index
> Fetch the complete documentation index at: https://docs.nomenclator.com.ar/llms.txt
> Use this file to discover all available pages before exploring further.

# 08.02 Los demás frutos de cáscara frescos o secos,  incluso sin cáscara o mondados.

> Partida 0802 del arancel de ARCA (2026-11-09).

[Capítulo 08](https://docs.nomenclator.com.ar/nomenclador/08.md) · [Notas del capítulo](https://docs.nomenclator.com.ar/nomenclador/08.md#notas) · Arancel de ARCA, versión `ncm-92d4bf7ebc84-d353fa-2fa945`, publicado el 2026-11-09.

<table>
  <thead><tr><th>Código</th><th>Descripción</th><th>DIE %</th><th>DII %</th><th>DE %</th><th>RE %</th></tr></thead>

  <tbody>
    <tr id="08021"><td>`0802.1`</td><td>-Almendras:</td><td /><td /><td /><td /></tr>
    <tr id="08021100"><td>`0802.11.00`</td><td>--Con cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08021100100"><td>`0802.11.00.100W`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08021100900"><td>`0802.11.00.900P`</td><td>Las demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08021200"><td>`0802.12.00`</td><td>--Sin cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08021200000"><td>`0802.12.00.000C`</td><td>--Sin cáscara</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08022"><td>`0802.2`</td><td>-Avellanas (Corylus spp.):</td><td /><td /><td /><td /></tr>
    <tr id="08022100"><td>`0802.21.00`</td><td>--Con cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08022100100"><td>`0802.21.00.100K`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>5.4</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08022100900"><td>`0802.21.00.900D`</td><td>Las demás</td><td>5.4</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08022200"><td>`0802.22.00`</td><td>--Sin cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08022200000"><td>`0802.22.00.000R`</td><td>--Sin cáscara</td><td>0</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08023"><td>`0802.3`</td><td>-Nueces de nogal:</td><td /><td /><td /><td /></tr>
    <tr id="08023100"><td>`0802.31.00`</td><td>--Con cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08023100100"><td>`0802.31.00.100Z`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08023100900"><td>`0802.31.00.900T`</td><td>Las demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08023200"><td>`0802.32.00`</td><td>--Sin cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08023200000"><td>`0802.32.00.000F`</td><td>--Sin cáscara</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08024"><td>`0802.4`</td><td>-Castañas (Castanea spp.):</td><td /><td /><td /><td /></tr>
    <tr id="08024100"><td>`0802.41.00`</td><td>--Con cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08024100100"><td>`0802.41.00.100N`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08024100900"><td>`0802.41.00.900G`</td><td>Los demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08024200"><td>`0802.42.00`</td><td>--Sin cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08024200000"><td>`0802.42.00.000V`</td><td>--Sin cáscara</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08025"><td>`0802.5`</td><td>-Pistachos:</td><td /><td /><td /><td /></tr>
    <tr id="08025100"><td>`0802.51.00`</td><td>--Con cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08025100100"><td>`0802.51.00.100C`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08025100900"><td>`0802.51.00.900W`</td><td>Los demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08025200"><td>`0802.52.00`</td><td>--Sin cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08025200000"><td>`0802.52.00.000J`</td><td>--Sin cáscara</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08026"><td>`0802.6`</td><td>-Nueces de macadamia:</td><td /><td /><td /><td /></tr>
    <tr id="08026100"><td>`0802.61.00`</td><td>--Con cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08026100100"><td>`0802.61.00.100R`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08026100200"><td>`0802.61.00.200X`</td><td>Secos</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="sim-08026100900"><td>`0802.61.00.900K`</td><td>Los demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08026200"><td>`0802.62.00`</td><td>--Sin cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08026200000"><td>`0802.62.00.000Y`</td><td>--Sin cáscara</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08027000"><td>`0802.70.00`</td><td>-Nueces de cola (Cola spp.)</td><td /><td /><td /><td /></tr>
    <tr id="sim-08027000100"><td>`0802.70.00.100U`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08027000200"><td>`0802.70.00.200Z`</td><td>Secos</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="sim-08027000900"><td>`0802.70.00.900M`</td><td>Los demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08028000"><td>`0802.80.00`</td><td>-Nueces de areca</td><td /><td /><td /><td /></tr>
    <tr id="sim-08028000100"><td>`0802.80.00.100H`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08028000200"><td>`0802.80.00.200N`</td><td>Secos</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="sim-08028000900"><td>`0802.80.00.900B`</td><td>Los demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08029"><td>`0802.9`</td><td>-Los demas</td><td /><td /><td /><td /></tr>
    <tr id="08029100"><td>`0802.91.00`</td><td>--Piñones con cascara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08029100100"><td>`0802.91.00.100J`</td><td>Frescos a granel</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="sim-08029100900"><td>`0802.91.00.900C`</td><td>Los demas</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08029200"><td>`0802.92.00`</td><td>--Piñones sin cáscara</td><td /><td /><td /><td /></tr>
    <tr id="sim-08029200000"><td>`0802.92.00.000Q`</td><td>--Piñones sin cáscara</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="08029900"><td>`0802.99.00`</td><td>--Los demas</td><td /><td /><td /><td /></tr>
    <tr id="sim-08029900100"><td>`0802.99.00.100E`</td><td>Frescos a granel (RG.2146 AFIP)</td><td>9</td><td>0</td><td>0</td><td>1.25</td></tr>
    <tr id="080299002"><td>`0802.99.00.2`</td><td>Secos</td><td /><td /><td /><td /></tr>
    <tr id="0802990021"><td>`0802.99.00.21`</td><td>Nueces de Pec?n</td><td /><td /><td /><td /></tr>
    <tr id="sim-08029900211"><td>`0802.99.00.211Q`</td><td>Con cáscara</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="sim-08029900212"><td>`0802.99.00.212T`</td><td>Sin cáscara</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="sim-08029900290"><td>`0802.99.00.290P`</td><td>Los demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
    <tr id="sim-08029900900"><td>`0802.99.00.900Y`</td><td>Los demás</td><td>9</td><td>0</td><td>0</td><td>1.75</td></tr>
  </tbody>
</table>

## Sufijos de valor

**0802.11.00.900P**

* `NB01` R.1352/67 IASCAV GRANDE.
* `NB02` R.1352/67 IASCAV MEDIANO.
* `NC01` R.1352/67 IASCAV SUPERIOR.
* `NC02` R.1352/67 IASCAV ELEGIDO.

**0802.12.00.000C**

* `NB01` R. REPELADAS.
* `NC01` R.1352/67 IASCAV GRANDE.
* `NC02` R.1352/67 IASCAV MEDIANO.
* `ND01` R.1352/67 IASCAV SUPERIOR.
* `ND02` R.1352/67 IASCAV ELEGIDO.

**0802.31.00.900T**

* `NA01` R.1352/67 IASCAV GIGANTE.
* `NA02` R.1352/67 IASCAV GRANDE.
* `NA03` R.1352/67 IASCAV MEDIANO.
* `NB01` R.1352/67 IASCAV SUPERIOR.
* `NB02` R.1352/67 IASCAV ELEGIDO.

**0802.32.00.000F**

* `NA01` R. EN MITADES (MARIPOSA).
* `NA02` R.1352/67 IASCAV EN CUARTOS.
* `NB01` R.1352/67 IASCAV SUPERIOR.
* `NB02` R.1352/67 IASCAV ELEGIDO.


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