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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 0801.31 | Cashew nuts, in shell (RCN) |
| 0801.32 | Cashew nuts, shelled (kernels) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% |
| United States | 0% |
| India (BCD) | 45% (RCN 2.5%) Kernels highly protected; RCN concessional for re-export processing. |
| UAE | 0% |
Numerical Example: 17.6 MT (800 cartons x 22 kg vacuum) W320, FOB Ho Chi Minh USD 6.85/lb, CIF New York
17.6 MT (800 cartons x 22 kg vacuum) W320, FOB Ho Chi Minh USD 6.85/lb, CIF New York. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Vietnam
- · India
- · Cote d'Ivoire
- · Ghana
- · Tanzania
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 0801.32) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.