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HS 0801.32Agriculture

HS Code for Cashew Kernels W320 (HS 0801.32)

W320 (320 whole kernels per lb, ~7 g/kernel) is the volume grade benchmark for cashew kernels. Vietnam dominates processing; raw nut (RCN) sourced from Cote d'Ivoire, Ghana, Tanzania. Priced on AFI/ICA cashew specifications with defect tolerances.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
0801.31Cashew nuts, in shell (RCN)
0801.32Cashew nuts, shelled (kernels)
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
0%
United States
0%
India (BCD)
45% (RCN 2.5%)
Kernels highly protected; RCN concessional for re-export processing.
UAE
0%

Worked landed-cost example

17.6 MT (800 cartons x 22 kg vacuum) W320, FOB Ho Chi Minh USD 6.85/lb, CIF New York

FOBUSD 265,850
Freight + insuranceUSD 5,400
CIFUSD 271,250
US dutyUSD 0
MPF + HMFUSD 640
US landed USD 271,890 (~USD 7.00/lb ex-quay).
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · AFI Cashew Specifications (2020 revision) - W180 to LWP grades.
  • · EU Reg 2023/915 - aflatoxin B1 8 μg/kg for cashew.
  • · ISO 6477 cashew grading and packing standard.
Top exporting countries
  • · Vietnam
  • · India
  • · Cote d'Ivoire
  • · Ghana
  • · Tanzania

Frequently asked questions

W320 vs W240 spread?

W240 (larger kernels, 240/lb) trades USD 0.30-0.60/lb above W320. WW/SW splits (splits, pieces) discount USD 1.00-1.80/lb. Watch scorched grades - LWP is unroasted-quality issue.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agriculture.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United Arab Emirates →
VAT · 5% standard
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Vietnam →
VAT · 10% standard, 5% reduced, 0% export
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services

Agriculture landed-cost pages: every destination market

Jump straight to the agriculture import guide for any of the destination markets we cover.

Related commodity guides

HS 1201Agriculture
HS Code for Soybeans (HS 1201) - EUDR Guide →
HS 2304Agriculture
HS Code for Soybean Meal (HS 2304.00) →
HS 0901.11Agriculture
HS Code for Robusta Coffee (HS 0901.11) →
HS 1805Agriculture
HS Code for Cocoa Powder (HS 1805.00) →

Related tools

HS Code Lookup →
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Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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