“Raw cashew” can mean two materially different customs products. Whether the hard shell has been removed changes the HS code and may create a major duty difference. Both 0801.31.00 and 0801.32.00 also require review of plant quarantine and state food-safety inspection under the current agricultural specialist list.

Operational reference for import-export enterprises. The E2E map is: identify shell status → HS/tax/C/O → quarantine → food safety → customs dossier → clearance → post-clearance records and change control.

1. OVERVIEW & SCOPE

This guide applies to fresh or dried Anacardium occidentale cashews that are not roasted, salted, sugared, seasoned or otherwise processed into snack/compound food. It distinguishes raw cashew nuts in hard shell from cashew kernels after hard-shell removal.

HS 01

0801.31.00 – in shell

Raw cashew nuts with the outer hard shell intact, fresh or dried. Common industrial input for shelling/processing.

HS 02

0801.32.00 – shelled

Cashew kernels after hard-shell removal; the testa/skin may remain or may be peeled if the product is still fresh/dried and unroasted/unseasoned.

Subject to plant-quarantine review

Circular 14/2024 covers seeds/plant products; Circular 01/2024 marks both cashew HS lines under plant quarantine.

FOOD

Imported-food safety inspection

Appendix II to Circular 01/2024 marks both 0801.31.00 and 0801.32.00 for state food-safety inspection; authority arrangements were updated in 2026 by Circular 22/2026.

DUTY

5% vs 25% MFN

Reference MFN: 5% for in-shell cashews and 25% for shelled kernels. Misidentification can materially distort landed cost.

VAT

Non-taxable where only ordinarily pre-processed

Unprocessed agricultural goods or goods only cleaned, dried, shelled, separated, etc. should be reviewed for non-taxable VAT treatment at import.

Outside automatic scope: roasted/fried/seasoned/chocolate-coated cashews, cashew flour/butter/paste, planting material and goods imported under export-production/processing regimes require separate review.

2. KEY TERMS & WHY THE PROCEDURE MATTERS

RCN

Raw Cashew Nut

A cashew nut with the outer hard shell intact. Commercial documents should clearly state “in shell” where accurate.

KERNEL

Cashew Kernel

Cashew after hard-shell removal; the thin testa may remain. For fresh/dried unroasted kernels, the main HS candidate is 0801.32.00.

Plant Quarantine

Inspection intended to control quarantine pests, regulated harmful organisms and new harmful organisms before clearance.

PHYTO

Phytosanitary Certificate

Certificate issued by the competent authority of the exporting country; shipment data, botanical name, origin and quantity must align.

FSI

State Food-Safety Inspection

Specialist inspection for imported food under the agricultural management sphere; methods may be reduced, normal or tightened under Decree 15/2018.

ETA

Estimated Time of Arrival

Operational deadline for locking Phyto, HS, C/O, food-safety documents and commercial data before storage exposure.

Why this matters: “kernel with skin/testa” can still mean the hard shell has already been removed. Do not interpret the Vietnamese wording “còn vỏ” as automatically supporting 0801.31.00.

Remember: plant quarantine and food-safety inspection are separate regulatory layers and may both apply to the same shipment.

3. DETAILED PRODUCT IDENTIFICATION

Before policy analysis, obtain specification, actual/cross-section photos, process statement, moisture, botanical name, packing, intended use, and a clear statement on hard shell versus testa.

Product/situation	Technical features to check	Example	Evidence	Possible policy	Documents to cross-check	Application note
Raw cashew nut in hard shell	Outer hard shell intact; fresh/dried; not roasted/seasoned	RCN in shell	Spec, photos, botanical name, process	HS 0801.31.00; quarantine; food-safety inspection for food use	Phyto, Invoice, PL, C/O, food-safety pack	Do not confuse with kernel retaining testa.
Kernel with testa	Hard shell removed; testa remains	Raw cashew kernel with testa	Cross-section photo, process, spec	HS 0801.32.00; quarantine; food safety	Phyto, spec, COA	Testa is not the hard shell used for HS split.
Peeled raw kernel	Hard shell and testa removed; fresh/dried	White whole/broken raw kernel	Spec, grade, process	HS 0801.32.00; quarantine; food safety	Phyto, grade/spec, packing	Whole/broken alone does not change HS if still raw kernel.
Broken kernel	Pieces/splits from mechanical processing; unroasted	Splits/pieces	Grade spec, photos	Usually still review 0801.32.00 if product remains cashew kernel	Spec, process, use	Distinguish from flour/paste.
Roasted/seasoned/fried/coated	Heat treatment or flavor/coating creates ready-to-eat product	Roasted salted cashews	Formula, process, label	Do not default to 0801.32.00; Chapter 20 may apply; processed-food declaration/label rules may arise	Ingredients, process, label	Outside main scope.
Imported for export production/processing	Imported as input under an export-production/processing customs regime	Raw cashew for export processing	Contract, production plan, customs regime	Tax treatment under customs regime + specialist controls as applicable	Declaration type, BOM/norm, specialist dossier	Do not reuse domestic-market conclusions mechanically.

Classification warning: generic “raw cashew” wording can cause an incorrect switch between 0801.31.00 and 0801.32.00, and therefore between MFN 5% and 25%.

4. HS CODE – TAX – C/O

Heading 08.01 distinguishes cashews according to hard-shell status. Vietnamese customs guidance has also treated kernels with or without testa as “shelled” when the outer hard shell has been removed.

PROPOSED HS – TAX – C/O TABLE

Reference HS	Description	Classification basis	Condition	Ordinary duty	MFN	VAT	C/O/FTA to review	Evidence
0801.31.00	Cashew nuts – in shell	Outer hard shell intact; fresh/dried	Unroasted/unseasoned/unprocessed into another product	Reference 7.5% under the 150%-of-MFN mechanism if not specifically listed in the ordinary tariff appendix	5%	Non-taxable at import where unprocessed/ordinarily pre-processed	ATIGA, ACFTA/RCEP, AIFTA, CPTPP/EVFTA… by origin	Spec, photos, process, Phyto, C/O
0801.32.00	Cashew nuts – shelled	Outer hard shell removed; testa may remain	Fresh/dried kernel, unroasted/unseasoned	Reference 37.5% under the 150%-of-MFN mechanism if not specifically listed in the ordinary tariff appendix	25%	Non-taxable at import where unprocessed/ordinarily pre-processed	ATIGA, ACFTA/RCEP, AIFTA, CPTPP/EVFTA… by origin	Spec, grade, process, Phyto, C/O
Reclassify	Roasted/seasoned/fried cashews	Processed ready-to-eat product	Heat treatment/flavoring	Check new HS	Check new HS	Check processed-product VAT	FTA by new HS	Formula, process, label
Reclassify	Cashew flour/butter/paste	No longer fresh/dried nut/kernel	Ground/blended/paste product	Check new HS	Check new HS	Check product treatment	FTA by new HS	BOM, process, spec

The 7.5%/37.5% ordinary-duty figures are calculations under Decision 15/2023/QD-TTg’s 150% of MFN mechanism where the item is not separately listed in the ordinary tariff appendix. Recheck the schedule on the declaration date.

SPECIAL PREFERENTIAL C/O/FTA ROUTES TO REVIEW

Origin/route	FTA	Origin proof	Special preferential rate	Conditions	Documents	Application note
Cambodia / ASEAN	ATIGA	Form D / e-Form D	Review 2026 ATIGA schedule; many eligible cases may reach 0%	ASEAN origin/PSR and documentary conditions	C/O, Invoice, B/L, HS, origin	Cambodia is a major practical cashew source; lock C/O before ETA.
China	ACFTA / RCEP	Form E / RCEP proof	ACFTA currently provides 0% for 0801.31/.32 where conditions are met	Meet PSR, origin and documentary requirements	C/O, Invoice, B/L	No preference if HS/description/origin proof is defective.
India	AIFTA	Form AI / applicable proof	Review 2026 AIFTA schedule by final HS	Meet PSR and transport conditions	C/O, Invoice, B/L	MFN baseline differs sharply between in-shell and shelled.
EU	EVFTA	EUR.1 / eligible origin proof	Review 2026 EVFTA schedule	Meet certification mechanism and PSR	Origin proof, Invoice, transport docs	Use the correct mechanism for shipment/value circumstances.
Australia/NZ/Japan/Korea	AANZFTA/CPTPP; AJCEP/VJEPA/RCEP; AKFTA/VKFTA/RCEP	Applicable proof	Review 2026 special tariff schedule	Meet the selected FTA’s PSR and documentation	Origin docs + commercial docs	Choose the most beneficial eligible FTA.
Côte d’Ivoire/Ghana/Tanzania/Nigeria and African sources without a suitable FTA	MFN where applicable	Commercial origin evidence as required	Typically returns to MFN: 5% for 0801.31 and 25% for 0801.32	MFN eligibility and no applicable special FTA	Origin, Invoice, B/L, HS	Still review plant-quarantine/Phyto and food-safety conditions.

C/O checklist: proof/form; WO/RVC/CTH/CTSH criterion; HS 0801.31.00/0801.32.00; “in shell/shelled” description; third-party invoice; direct transport; quantity/weight; origin country; issue date and validity.

5. DOCUMENT SET & SUBMISSION PRINCIPLES

Manage the dossier in three layers so “raw cashew nuts” in commercial documents does not conflict with shell status shown on Phyto, C/O or the food-safety dossier.

Commercial documents

Commercial Invoice, Packing List, B/L/AWB, Contract/PO if any, and C/O where preferential duty is claimed; lock in-shell/shelled wording.

Technical/specialist documents

Specification, COA, botanical name, process statement, photos, Phytosanitary Certificate; import quarantine permit only where legally triggered.

Registration/cross-check pack

Plant-quarantine registration, food-safety inspection dossier under the applicable method, Packing List and evidence supporting reduced/change-of-method status if relevant.

Preparation principle: product name, Anacardium occidentale, hard-shell/testa status, grade, weight, origin and intended use should align across Invoice → PL → B/L/AWB → C/O → Phyto → food-safety dossier → customs declaration.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required document	Used at	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, PL, B/L/AWB, Contract/PO	Customs/shipment matching	Supplier/Buyer/Docs	Only “cashew nuts”; no in-shell/shelled wording	Align description with proposed HS and spec
HS classification	Spec, photos, process, grade, botanical name	Choose 0801.31 or 0801.32	Supplier + Importer	Confusing testa with hard shell	Request cross-section/photos + hard-shell confirmation
Plant quarantine	Registration; Phyto; permit if legally required	Shipment quarantine	Exporter + Importer/Forwarder	Wrong botanical name/origin/weight; late original	Pre-check draft Phyto before vessel departure
Food-safety inspection	Dossier for reduced/normal/tightened method	Specialist clearance condition	Importer/Compliance	Using old authority/form; missing method evidence	Review Decree 15 + Circular 22/2026 + current procedure
Self-declaration – where applicable dossier requires it	Documents according to Decree 15 and actual product status	Food-safety dossier where applicable	Importer/Compliance	Treating raw kernels exactly like roasted retail snacks	Confirm raw/processed status, packing and inspection method
C/O	FTA-compliant origin proof	Preferential duty	Exporter	C/O says 0801.31 while actual goods are shelled 0801.32	Cross-check HS + description + origin before issuance

No click-by-click submission instructions: authority allocation changed during 2026. Confirm the currently assigned/designated food-safety inspection authority and shipment-specific method instead of relying on old receiving-office assumptions.

6. LEGAL BASIS – SPECIALIST POLICY MATRIX

6.1. LEGAL REFERENCES TO REVIEW

Area	Instrument	Issuer	Effective/application	Role	Key provision	Review note
Quarantine list – NEW/OLD	Circular 14/2024/TT-BNNPTNT / Circular 30/2014/TT-BNNPTNT	Former MARD	Circular 14 effective 15 Dec 2024	Lists quarantinable objects and PRA objects	Articles 1–2	Circular 14 replaced Circular 30/2014; seeds/plant products are covered.
Plant-quarantine law	Law 41/2013/QH13, amended by Law 146/2025/QH15	National Assembly	Amendment effective 1 Jan 2026	Core legal basis for PRA, permit and import quarantine	Import/PRA provisions	Use the consolidated text where needed.
Quarantine procedure	Circular 33/2014/TT-BNNPTNT and effective amendments	Former MARD/MAE	Effective portions remain applicable	Registration, inspection and quarantine certificate	Articles 6–7 and forms	Use current administrative procedure after 2026 amendments.
Current quarantine procedure	Decision 3445/QD-BNNMT	Ministry of Agriculture & Environment	Effective 1 Sep 2026	Publishes current import-quarantine certification procedure	24 hours from start of quarantine for a compliant lot	Longer technical processing must be notified.
PRA/permit 2026	Circular 07/2026/TT-BNNMT	Ministry of Agriculture & Environment	23 Jan 2026	Import plant-quarantine permit for PRA-trigger objects	Article 9; Appendix II	Do not assume every cashew shipment needs a permit.
Specialist HS list	Circular 01/2024/TT-BNNPTNT	Former MARD	20 Mar 2024	Marks HS 0801.31/.32 for quarantine and food-safety inspection	Appendix II, items 934–935	Both in-shell and shelled cashews are marked PQ + food-safety inspection.
Food safety 2026	Decree 15/2018/ND-CP + Resolution 15/2026/NQ-CP	Government	Resolution effective 6 Apr 2026	Decree 15 remains the food-safety operational base while Decree 46/2026 is suspended	Arts. 16–19; review Arts. 4–5 by product status	Do not treat raw cashews mechanically as processed packaged snacks.
Food-safety authority 2026	Circular 22/2026/TT-BNNMT	Ministry of Agriculture & Environment	19 May 2026	Updates decentralization/authority for imported-food inspection	Article 3	Normal/tightened inspection is by an agency assigned/designated by the provincial People’s Committee.
Import duty	Decree 26/2023/ND-CP + Decision 15/2023/QD-TTg	Government/Prime Minister	15 Jul 2023	MFN and ordinary-duty mechanism	0801.31: 5%; 0801.32: 25%; ordinary mechanism 150% where applicable	FTA special schedules are separate.
VAT	VAT Law 48/2024/QH15 amended by Law 149/2025/QH15; Decree 181/2025 amended by 359/2025	National Assembly/Government	Update effective 1 Jan 2026	Non-taxable import treatment for unprocessed/ordinarily pre-processed agricultural products	Article 5(1); Decree 181 Article 4(1)	Cleaning, drying, shelling, seed separation etc. are listed as ordinary pre-processing subject to legal conditions.
Label	Decree 37/2026/ND-CP	Government	23 Jan 2026	Imported-goods labeling	Label/transitional provisions	Distinguish bulk industrial sacks from retail packs.

Circular 14/2024
Circular 01/2024
Circular 22/2026
Circular 07/2026

6.2. POLICY MATRIX BY SHIPMENT SCENARIO

Shipment scenario	Reference	Possible policy	Authority level	Trigger
Raw in-shell cashews for food/food manufacturing	Circular 14/2024 + Circular 01/2024 + Decree 15	Plant quarantine + food-safety inspection; HS 0801.31.00	Plant-quarantine authority + assigned/designated food-safety authority + Customs	Fresh/dried, unprocessed, imported for food market/manufacturing
Raw shelled kernels	Circular 01/2024 + Decree 15	Plant quarantine + food-safety inspection; HS 0801.32.00	PQ authority + food-safety authority + Customs	Hard shell removed, whether or not testa remains
PRA-trigger commodity/origin	Circular 14/2024 + Circular 07/2026	PRA and import plant-quarantine permit before import	Plant Production and Protection Department	Only where the commodity/origin triggers PRA/permit requirements
Reduced food-safety inspection	Arts. 16–17 Decree 15	Reduced method under statutory conditions	Customs/relevant authority under current mechanism	Meets reduced-inspection conditions
Normal/tightened food-safety inspection	Arts. 17–19 Decree 15 + Circular 22/2026	Document review or sampling/testing depending on method	Agency assigned/designated by provincial People’s Committee	Not reduced or a tightened-inspection trigger exists
Roasted/seasoned retail cashews	Decree 15 Arts. 4–5 + new HS	Potential self-declaration + processed-food rules; reclassify HS	Relevant food authority + Customs	Heat treatment/flavoring/prepacked consumer product
Input for export production/processing	Import-export tax law + customs law + specialist controls	Possible customs-regime tax treatment; specialist controls still reviewed by actual goods	Customs + specialist authorities	Correct customs regime, purpose and production dossier

7. TIMELINE, FEES & RISK COSTS

Stage	Operational point	Timing/basis	Cost layer	Main risk
HS/shell-status review	Before PO/booking	Depends on completeness of spec/photos/process	Internal/advisory if any	0801.31 ↔ 0801.32 error creates major duty variance
PRA/permit where triggered	Before shipment	Circular 07/2026: 10 working days from valid dossier for the applicable permit procedure	Check current official fee schedule	Shipment moves before permit eligibility is secured
Plant quarantine	At start of quarantine	Decision 3445/2026: 24 hours for a compliant lot; longer if technically required	Quarantine/sampling/treatment fees under current schedule	Phyto error or harmful-organism finding
Normal food-safety inspection	Applicable method	Decree 15: 3 working days from receipt of the statutory dossier	Official/testing cost if any	Dossier inconsistency or supplementation
Tightened food-safety inspection	When triggered	Decree 15: 7 working days for file review, sampling/testing and notice	Testing + logistics	Storage/DEM/DET while awaiting result
Customs clearance	After specialist conditions	Depends on Green/Yellow/Red channel and shipment dossier	Import duty, port/warehouse/trucking	C/O, valuation, HS, Phyto or food-safety mismatch

Separate cost layers: import duty; quarantine/testing charges; service fees; storage; DEM/DET; trucking. For HS 0801.32.00, losing an FTA preference can be particularly costly because the MFN baseline is 25%.

8. PRACTICAL E2E WORKFLOW

STEP 01

Identify product & shell status

Confirm whether hard shell remains, whether testa remains, whole/split/piece status, and raw/dried versus roasted/seasoned condition.

STEP 02

Lock HS – tax – C/O

Choose 0801.31.00 or 0801.32.00; estimate MFN/ordinary duty, VAT and the best eligible FTA by origin.

STEP 03

Prepare specialist dossier

Collect spec/COA, botanical name, process, draft Phyto; prepare plant-quarantine and food-safety documents.

STEP 04

Determine applicable method

Check PRA/permit trigger if any; determine reduced/normal/tightened food-safety inspection and the current competent authority.

STEP 05

Freeze documents before ETA

Cross-check Invoice, PL, B/L/AWB, C/O, Phyto, HS, origin, weight, botanical name, in-shell/shelled wording and intended use.

STEP 06

Customs declaration & inspections

Coordinate plant quarantine/food safety; Green is primarily automated, Yellow reviews documents, Red may include physical examination.

STEP 07

Complete inspection – tax – clearance

Obtain required specialist result, resolve C/O/tax and take delivery only when clearance conditions are met.

STEP 08

Post-clearance & change control

Retain records by shipment/SKU; new supplier/origin, shell status or change from raw to roasted requires a fresh policy review.

Before ETA: lock hard-shell status + HS + draft Phyto + export origin + C/O before vessel departure. Do not wait for arrival to ask whether goods are in-shell or shelled.

Main blockers: ambiguous “cashew with skin” wording; Phyto/C/O shell status differs from Invoice; actual kernels are roasted but documents say raw; food-safety authority selected using outdated pre-2026 assumptions.

9. FAQ

1. Do raw cashew nuts and cashew kernels use the same HS code?

No. Hard-shell in-shell cashews mainly fall under 0801.31.00; kernels after hard-shell removal mainly fall under 0801.32.00.

2. Does a kernel with testa use 0801.31.00?

Not merely because skin remains. If the outer hard shell has been removed, the kernel with testa is still in the shelled branch to be reviewed under 0801.32.00.

3. What is the MFN difference?

Under Decree 26/2023, 0801.31.00 has 5% MFN while 0801.32.00 has 25%; shell status must therefore be locked before landed-cost quotation.

4. Are raw cashews subject to plant quarantine?

Yes. Circular 14/2024 covers seeds/plant products and Circular 01/2024 marks both 0801.31.00 and 0801.32.00 for quarantine.

5. Does every shipment need an import plant-quarantine permit?

No. The permit applies when the commodity/origin triggers PRA/permit requirements. Ordinary quarantinable shipments still require shipment quarantine and Phyto.

6. Is state food-safety inspection required?

Circular 01/2024 marks both HS lines for food-safety inspection. The method and competent authority should be reviewed under Decree 15/2018 and Circular 22/2026 for the actual shipment.

7. Must raw cashews be self-declared like roasted retail cashews?

Do not assume the same treatment. For raw goods, review actual product status and food-safety dossier requirements; roasted/seasoned prepacked goods more clearly trigger processed-food/self-declaration rules.

8. What VAT applies to raw cashews?

Where they remain unprocessed agricultural products or are only ordinarily pre-processed such as cleaning, drying, shelling or separation, review non-taxable VAT treatment at import under current law.

9. Is C/O important for shelled kernels?

Very. The MFN baseline for 0801.32.00 is 25%, so a valid FTA preference can materially change landed cost.

10. Can roasted salted cashews use 0801.32.00?

Do not default to it. Roasting/seasoning may move the goods to a processed-food HS and trigger different self-declaration/label requirements.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Spec, photos, process, botanical name and hard-shell status supporting 0801.31/0801.32 classification.

Shipment file

Invoice, PL, B/L/AWB, C/O, customs declaration, tax evidence, weights and origin by shipment.

Quarantine file

Export-country Phyto, quarantine registration, permit if applicable and Vietnam quarantine result/certificate.

Food-safety file

Registration, inspection method and result/notice for the shipment where applicable.

Label & traceability

Sack mark/label, lot, origin, supplier, grade and traceability appropriate to bulk or retail format.

CHECK

Post-clearance change management

A new origin/supplier, in-shell/shelled change, processing change or new intended use requires reassessment of HS – quarantine – food safety – VAT – C/O.

Target state: defensible HS; aligned Phyto/C/O/commercial records; completed quarantine and food-safety controls; correct tax/VAT; shipment-level traceability.

Clearance is not the end: a later shipment changing from in-shell to kernels, or from raw to roasted, can change HS, tax and specialist requirements at the same time.

11. TGIMEX SOLUTION

For raw cashews/kernels, risk control depends on alignment across shell status – HS – Phyto – food safety – C/O – tax. Pre-ETA review reduces duty surprises, document amendments and unplanned storage exposure.

Pre-ETA review

Review hard shell/testa, HS 0801.31/0801.32, origin, PRA/permit, draft Phyto, MFN/VAT and FTA/C/O.

Compliance dossier control

Align Invoice, PL, B/L/AWB, C/O, spec, COA, botanical name, Phyto, quarantine/food-safety documents and customs description.

Operational/logistics coordination

Track specialist milestones and coordinate Customs, inspection authorities, port/warehouse, transport and post-clearance recordkeeping.

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