Raw Cashew Nut Import Procedures in Vietnam: HS Code, Duty & Quarantine
Importing raw cashew nuts (HS 0801.31) into Vietnam needs no import licence, but plant quarantine is mandatory. Import duty is 0% for Cambodian goods with a Form D C/O, 5% for African origin, and exempt when imported to produce export goods; no VAT is charged at the import stage.
Table of contents:
I. What is the HS code for raw cashew nuts?
II. Do you need an import licence for raw cashew nuts?
III. What are the import duty and VAT on raw cashew nuts?
IV. What documents are needed to import raw cashew nuts?
V. What are the steps to import raw cashew nuts?
VI. What to note when importing under the export-production type (E31)?
VII. Common mistakes when importing raw cashew nuts
VIII. Frequently asked questions
IX. Conclusion
I. What is the HS code for raw cashew nuts?
Raw cashew nuts (in shell) fall under HS code 0801.31.00 - "cashew nuts, in shell" in Vietnam's Nomenclature of Exported and Imported Goods issued with Circular 31/2022/TT-BTC. Once the nuts are shelled or processed, the HS code and duty rate change.
HS code | Description | Note |
0801.31.00 | Cashew nuts, in shell (raw cashew) | Covered in this article |
0801.32.00 | Cashew nuts, shelled (cashew kernels) | Different duty rate; do not use the raw-nut code |
2008.19 | Processed cashew nuts (roasted, seasoned…) | Chapter 20, rules for processed food apply |
The HS code drives both the duty rate and the import controls, so match the actual state of the goods (in shell or shelled) with the description on the contract and invoice.
II. Do you need an import licence for raw cashew nuts?
No. Raw cashew nuts are not on Vietnam's list of banned imports and need no import licence, but the importer must meet three requirements: plant quarantine, food safety (depending on end use) and labelling.
1. Plant quarantine: required for every shipment
Raw cashew nuts are plant products on the List of articles subject to plant quarantine issued with Circular 14/2024/TT-BNNPTNT (effective 15 December 2024, replacing Circular 30/2014/TT-BNNPTNT). Each shipment needs an original Phytosanitary Certificate from the exporting country and must be inspected by Vietnam's plant quarantine authority before customs clearance.
2. Food safety: depends on the purpose of import
Imported to process or manufacture export goods: exempt from state food safety inspection. Decree 15/2018/ND-CP still applies, as Decree 46/2026/ND-CP is suspended under Resolution 15/2026/NQ-CP; Article 19 of Decree 46/2026/ND-CP keeps the same exemption.
Imported to process for the domestic market: the shipment may be subject to state food safety inspection. For African origin, check first whether the exporting country is on the list of countries allowed to export plant-origin food to Vietnam.
3. Labelling
Labels on imported goods follow Decree 37/2026/ND-CP (effective 23 January 2026, replacing Decrees 43/2017/ND-CP and 111/2021/ND-CP). The original label on the bags should show origin, for example "Product of…" or "Made in…"; if it lacks the manufacturer's name and address, these details must appear in the shipping documents.
III. What are the import duty and VAT on raw cashew nuts?
Import duty on raw cashew nuts depends on origin and the C/O: 0% for ASEAN goods with Form D, 5% (MFN rate) for African origin, and exempt under the export-production type. No VAT is charged at the import stage.
Origin / import type | Import duty | Condition |
Cambodia, Indonesia and other ASEAN countries | 0% | Valid Form D C/O (ATIGA) |
Côte d'Ivoire, Nigeria, Ghana and other African countries | 5% | MFN preferential rate; Vietnam has no free trade agreement with these countries |
Countries without most-favoured-nation treatment | 7.5% | Ordinary rate |
Imported to produce export goods (E31) | Exempt | Clause 7, Article 16 of the Law on Export and Import Duties No. 107/2016/QH13, subject to production-facility conditions |
Rates follow the Preferential Export and Import Tariff issued with Decree 26/2023/ND-CP (as amended). Import duty = dutiable value (usually CIF value) × duty rate.
VAT: under Clause 1, Article 5 of the VAT Law No. 48/2024/QH15 (effective 1 July 2025), unprocessed crop products or products with only ordinary preliminary processing are not subject to VAT at the import stage. The 5% rate applies only at the later commercial trading stage. Many older guides still say "5% import VAT", so check this when preparing the declaration.
IV. What documents are needed to import raw cashew nuts?
Importing raw cashew nuts requires the standard commercial documents plus the exporting country's Phytosanitary Certificate and a plant quarantine registration in Vietnam.
Document | Note |
Electronic customs declaration (VNACCS) | Correct HS code, import type (A12, E31…) and origin |
Sales Contract | Goods description consistent with the invoice |
Commercial Invoice | Basis for the dutiable value |
Packing List | Number of bags, net and gross weight |
Bill of Lading | Original or surrender/telex release |
Phytosanitary Certificate | Original, issued by the exporting country |
Import plant quarantine registration | Filed on the Vietnam National Single Window |
Form D C/O or other C/O | Only needed to claim a special preferential rate |
Export-production dossier | When importing under type E31 |
V. What are the steps to import raw cashew nuts?
Importing raw cashew nuts takes 6 steps; plant quarantine registration and inspection largely determine the clearance time.
Check before signing the contract: confirm the HS code, origin, C/O availability, import type (A12 or E31) and food safety requirements.
Register for plant quarantine: file the registration on the Vietnam National Single Window (vnsw.gov.vn) with the Phytosanitary Certificate.
File the customs declaration: declare on VNACCS; the system assigns a green, yellow or red channel.
Inspection and sampling: the plant quarantine authority inspects the shipment at the port, takes samples and issues an import plant quarantine certificate if it passes.
Pay duties and complete clearance: pay import duty (if any) and add the quarantine result to the customs file for clearance.
Collect the goods: move the container out of the customs-controlled area to the warehouse or factory.
Raw cashew nuts usually ship in jute bags in dry containers. Long quarantine waits add container detention and storage charges, so prepare the Phytosanitary Certificate and registration as soon as the Bill of Lading is issued.
Need your HS code, C/O and quarantine documents checked for an incoming raw cashew shipment? Get a quote from H-Cargo.
VI. What to note when importing under the export-production type (E31)?
Importing under the export-production type (E31) is exempt from import duty and food safety inspection, but all materials must be used to produce export goods.
The company must meet production-facility conditions and report the reconciliation of materials and exported products to customs.
Selling any raw nuts or by-products domestically later requires a change-of-purpose procedure, duty payment and the food safety requirements that apply to goods imported for domestic use.
In 2023 many companies that imported African cashew under the export-production type could not switch to domestic sale when export demand slowed, because the origin country was not on the list allowed to export plant-origin food to Vietnam (Vietnam Financial Times, 8 May 2023).
VII. Common mistakes when importing raw cashew nuts
The most common mistakes involve VAT, the C/O, the Phytosanitary Certificate and choosing the wrong import type at the start.
Declaring 5% VAT at import: following outdated guidance, although unprocessed goods are not subject to VAT at this stage.
Invalid or late Form D C/O: ASEAN goods lose the 0% rate and pay the 5% MFN rate.
Missing original Phytosanitary Certificate or details that do not match the invoice and B/L: the quarantine file is returned and the container stays at the port longer than planned.
Choosing E31 without a clear sales plan: switching to domestic sale later runs into procedures and food safety requirements, especially for African origin.
Confusing 0801.31 (in shell) with 0801.32 (shelled): leads to the wrong duty rate and possible penalties.
Market context: in the first 10 months of 2025 Vietnam imported about 2.6 million tonnes of raw cashew nuts worth about USD 4.01 billion; Cambodia was the largest supplier (nearly 39%), followed by Côte d'Ivoire, Nigeria and Ghana (Ministry of Agriculture and Environment data, reported by the Customs and Tax Magazine on 23 November 2025).
VIII. Frequently asked questions
Do you need a licence to import raw cashew nuts into Vietnam?
No import licence is needed. The shipment must pass plant quarantine and meet food safety and labelling requirements depending on its end use.
What is the import duty on raw cashew nuts from Cambodia?
0% with a valid Form D C/O (ATIGA). Without a valid C/O, the 5% MFN rate applies.
Is VAT charged on imported raw cashew nuts?
No. Under Clause 1, Article 5 of the VAT Law No. 48/2024/QH15, unprocessed crop products are not subject to VAT at the import stage.
Are raw cashew nuts subject to food safety inspection?
They are exempt when imported to process or manufacture export goods. When imported for domestic processing they may be inspected; confirm with the authority or your customs broker before signing the contract.
IX. Conclusion
Importing raw cashew nuts needs no licence, but cost and clearance time depend almost entirely on three factors: whether the goods have a C/O, the import type and the quarantine file. Before your next shipment:
Choose the import type (A12 or E31) based on your actual sales plan before signing the contract.
Ask the supplier for draft Phytosanitary Certificate and C/O copies before the vessel sails.
Register for quarantine as soon as the Bill of Lading is issued to limit container charges.
H-Cargo handles customs clearance, quarantine registration and transport of raw cashew to your factory. See our customs clearance service.
Sources cited: Circular 31/2022/TT-BTC; Decree 26/2023/ND-CP (as amended); Law on Export and Import Duties 107/2016/QH13; VAT Law 48/2024/QH15; Circular 14/2024/TT-BNNPTNT; Decree 15/2018/ND-CP, Decree 46/2026/ND-CP and Resolution 15/2026/NQ-CP; Decree 37/2026/ND-CP; Circular 38/2015/TT-BTC as amended by Circular 121/2025/TT-BTC; Customs and Tax Magazine (23/11/2025); Vietnam Financial Times (08/05/2023). Accessed 29/10/2026. Check the regulations and tax policies in force at the time of application.Author: Navy Ngo - Marketing Specialist
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