Walnuts in shell and shelled walnut kernels cannot share the same duty model. Both sit under heading 08.02, but current MFN rates differ sharply: 0802.31.00 = 8% for in-shell walnuts versus 0802.32.00 = 30% for shelled kernels.

Beyond HS, both branches require review of plant quarantine – imported-food safety inspection – C/O – Article 14 of Decree 15 – VAT at import. This guide focuses on Juglans spp. that is fresh/dried, raw or only ordinarily pre-processed; roasted, cooked, sugared, salted or seasoned walnuts require a separate processed-product route.

Operational reference for importers · Final conclusions must be locked against shell status, process, packing, purpose, origin and actual shipment records.

QUICK FACTS

SCOPE

Main scope

Fresh/dried Juglans spp. walnuts, either in shell or shelled kernels, not roasted, cooked, sugared, salted or otherwise seasoned, imported for food use.

HS 1

0802.31.00

Walnuts in shell. Current MFN duty 8%; ordinary duty is indicatively 12% where the 150%-of-MFN principle applies.

HS 2

0802.32.00

Walnuts shelled / walnut kernels. Current MFN duty 30%; ordinary duty is indicatively 45%. The duty gap versus in-shell goods is substantial.

REVIEW REQUIRED

Circular 14/2024/TT-BNNPTNT lists nuts/seeds among plant-quarantine articles; Circular 01/2024 marks both 0802.31.00 and 0802.32.00 in the PQ column.

FOOD SAFETY

PRE-CLEARANCE INSPECTION

Appendix II to Circular 01/2024 also marks both walnut codes for food-safety inspection. The applicable method follows Decree 15/2018 and current decentralization.

VAT 2026

NON-TAXABLE AT IMPORT

From 01 Jan 2026, crop products not processed into another product or only ordinarily pre-processed are not subject to VAT at the import stage. Ordinary pre-processing includes drying and shelling under the current implementing framework.

Lock before quotation: in shell or shelled kernel. A shell-status change alone can move MFN from 8% to 30%, while C/O, VAT and specialized-document descriptions also need to follow the actual goods.

2. TERMS & WHY THE PROCEDURE MATTERS

WALNUT

Walnut

Nut of Juglans spp.. The trade name alone is insufficient unless the file also confirms shell status and processing level.

IN SHELL

In-shell walnut

The hard shell remains around the kernel. This is the core indicator for 0802.31.00.

SHELLED

Shelled walnut / walnut kernel

Hard shell removed; kernels may be whole, halves or natural pieces, but remain unroasted, uncooked and unseasoned. Primary route: 0802.32.00.

Plant quarantine

Phytosanitary inspection to determine whether the shipment carries quarantine pests, regulated pests or unfamiliar harmful organisms.

PRA

Pest Risk Analysis

A risk-analysis procedure triggered for categories listed in Circular 14/2024. Dried food walnuts are not automatically PRA goods merely because they are nuts.

VAT

Ordinary preliminary processing

Under the 2026 VAT framework, cleaning, drying, shelling, dehusking and similar basic treatment may remain ordinary preliminary processing rather than manufacture of another product.

Why it matters: raw/dried walnuts involve three easily confused concepts: shell status for HS, ordinary preliminary processing for VAT, and processed-prepacked status for Article 14/self-declaration.

3. PRODUCT CLASSIFICATION & IDENTIFICATION

Before import, obtain at least Juglans/product identity, shell status, drying/processing flow, ingredients, moisture/spec, photos, packing, intended use and origin. Do not let the generic wording “walnut” or “walnut kernel” on an Invoice drive the entire regulatory conclusion.

Product scenario	Technical signs to check	Example	Evidence	Potential policy	Documents to review	Application note
Walnuts in shell	Juglans spp.; fresh/dried; hard shell remains; not roasted/cooked/seasoned	Walnuts in shell	Botanical/product identity, process, moisture/spec, photos	PQ + food-safety inspection + customs + label	Review 0802.31.00, Phytosanitary Certificate, C/O	MFN is materially lower than for shelled kernels.
Raw/dried walnut kernels	Hard shell removed; whole/halves/quarters/natural pieces; not roasted/cooked/seasoned	Raw/dried walnut kernels	Shell status, process, 100% walnut ingredients, photos, spec	PQ + food-safety inspection + customs + label	Review 0802.32.00	Do not use 0802.31.00 merely because both are walnuts.
Roasted walnut kernels	Roasting cooks the product; may be dry-roasted or oil-roasted	Roasted walnut kernels	Flow chart, temperature/time, ingredients	Food safety, self-declaration where processed prepacked, label; processed HS	Review 2008.19.91 where appropriate	Do not automatically apply Chapter 8.
Sweetened/salted/seasoned walnuts	Syrup, sugar, salt, honey, flavor, coating or preservatives added	Seasoned/sweetened walnut snack	Formula %, process, label	Food safety, self-declaration, additives, label; HS may be 2008.19.99 or another appropriate code	Fresh classification required	Import duty and VAT treatment also change with the finished product.
Walnut flour/powder	Ground into flour/meal/powder	Walnut flour/powder	Particle size, process, end-use	Food safety, label; different HS	Review 1106.30.00 where appropriate	No longer classified as whole/natural nut pieces.
Walnuts for planting	Planting purpose and viable material	Walnut seed for planting	Purpose, seed/phytosanitary records	PQ + possible PRA/import permit depending on trigger	Do not directly apply this food guide	Separate completely from food-grade walnuts.

Classification warning: raw walnut kernels and roasted/seasoned kernels may look similar in commercial photos but can have different HS, VAT and self-declaration logic. Obtain the process flow before ETA.

4. HS CODE – DUTY – C/O

The two core HS routes are 0802.31.00 – in shell and 0802.32.00 – shelled. The current MFN gap is significant at 8% versus 30%. China-origin goods may access ACFTA 0% for either code if all origin conditions are met.

Indicative HS	Suitable description	Classification basis	Application condition	Ordinary duty	MFN duty	VAT	FTA/C/O to review	Documents
0802.31.00	Walnuts – in shell	Heading 08.02 covers other nuts, fresh or dried, whether or not shelled/peeled; walnuts split by shell status	Juglans spp., fresh/dried, in shell, not further prepared	12% indicative	8%	Not subject to VAT at import where unprocessed into another product or only ordinarily pre-processed	ACFTA 0% if eligible; check other FTAs by origin	Shell status, process, origin/C/O, phytosanitary records
0802.32.00	Walnuts – shelled / walnut kernels	Same heading 08.02, different shell status	Whole/halves/natural kernel pieces, fresh/dried, not roasted/cooked/seasoned	45% indicative	30%	Not subject to VAT at import where only shelling/drying or other ordinary preliminary processing has occurred	ACFTA 0% if eligible; check other FTAs	100% walnut ingredient, shell status, process, C/O
2008.19.91	Other nuts/seeds – roasted	Chapter 20 covers nuts prepared/preserved beyond fresh/dried; AHTN has a roasted subline	Walnut kernels that have been roasted	Check current tariff after final HS	Check current tariff	Do not carry over the raw-agricultural non-taxable VAT treatment automatically; review final product	FTA by origin/final HS	Roasting process, ingredients, label
2008.19.99	Other nuts/seeds – other prepared/preserved	Residual ‘other’ subline under 2008.19	Seasoned/sweetened/coated walnut not captured by a more specific line	Check current tariff	Check current tariff	Review based on finished product	FTA by origin	Formula %, process, label

VAT for raw/ordinarily pre-processed walnuts must follow the 2026 VAT law rather than an old 5%/8%/10% assumption. Roasted/seasoned goods require fresh VAT review as finished products.

SPECIAL PREFERENTIAL FTA / C/O CHECK

Origin route	FTA/agreement	C/O / origin evidence	Special preferential rate where verified	Conditions	Documents	Application note
China	ACFTA / RCEP	Form E or appropriate RCEP evidence	ACFTA 2022–2027: 0% for 0802.31.00 and 0802.32.00	PSR and documentary conditions satisfied	C/O, Invoice, B/L/AWB, Packing, product spec	Especially material for shelled kernels because MFN is 30%.
United States	No Vietnam–US bilateral FTA	Non-preferential origin evidence where needed	Landed cost generally modeled on MFN 8%/30% where MFN conditions are met	Actual origin and MFN eligibility	Invoice, B/L/AWB, origin documents	Do not attach an FTA/Form E simply because the supplier ships through an FTA country.
Chile	VCFTA	Origin evidence under VCFTA	Check the 2026 VCFTA schedule for 0802.31/0802.32	Correct PSR and documents	Origin proof, Invoice, transport docs	A relevant walnut source; compare actual preference with MFN.
Australia – New Zealand	AANZFTA / CPTPP / RCEP	Per applicable agreement	Check 2026 schedule	Origin rules satisfied	Origin proof + commercial docs	Select the best qualifying agreement.
EU / UK	EVFTA / UKVFTA	Agreement-specific origin evidence	Check 2026 schedule	Correct PSR and evidence	Origin proof, Invoice, transport docs	Do not reuse one proof format for every agreement.
ASEAN / Japan / Korea	ATIGA; VJEPA/AJCEP/CPTPP/RCEP; AKFTA/VKFTA/RCEP	Per applicable agreement	Check 2026 schedule against final HS	Correct PSR, transport and documentary conditions	C/O/origin proof + commercial docs	Do not assume 0% until the actual schedule and PSR are verified.

C/O checklist: form/origin evidence, origin criterion, HS 0802.31/0802.32, in-shell/shelled description, Invoice, quantity/weight, origin, third-party invoicing, direct consignment, issue date and validity.

5. DOCUMENT PACKAGE & SUBMISSION PRINCIPLE

Walnut imports need three managed layers: commercial file, product/PQ file and food-safety file. A Phytosanitary Certificate does not replace food-safety inspection; raw/bulk goods also require Article-14 review before the sourcing decision is locked.

Commercial file

Commercial Invoice, Packing List, B/L/AWB, Contract/PO where relevant, origin/C/O for preference, exporter/manufacturer data.

Technical / specialized file

Juglans/product identity, shell status, drying/processing flow, specification/COA, moisture, ingredients, Phytosanitary Certificate, food-safety file and label.

Registration & cross-check file

Import PQ file; food-safety inspection records under the applicable method; Decree-15 Article-14 country-eligibility evidence for raw/bulk where applicable; self-declaration for processed prepacked variants.

Preparation rule: shell status, raw/dried status, quantity, package, origin, exporter/importer and HS must align across Invoice – Packing – B/L/AWB – Phytosanitary Certificate – C/O – food-safety file – label.

File group	Documents	Used for	Typical owner	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Customs, value, logistics	Supplier + Importer + Forwarder	Invoice only says ‘walnut’ without in-shell/shelled status	State walnuts in shell or shelled walnut kernels, raw/dried, and net weight.
Plant quarantine	PQ registration; Phytosanitary Certificate from exporting country; permit where a special case requires it	Plant quarantine	Exporter + Importer	Certificate mismatches origin, quantity or botanical/product description	Pre-check draft certificate before cargo departure.
HS/product	Shell status, photos, process, ingredients, moisture/spec	HS classification	Manufacturer/QA	Roasted/seasoned kernels still declared as 0802.32.00	Confirm raw/dried only; not roasted/cooked/seasoned.
Food safety	Inspection file; Art. 14 evidence where applicable; tests/self-declaration for the correct scope	Specialized control	Importer/Compliance	Assumes PQ replaces food safety; misses country eligibility; applies self-declaration to the wrong scope	Treat PQ, Art. 14 and food-safety inspection as separate control layers.
C/O	C/O/origin proof	Preferential duty	Exporter/Supplier	HS on origin evidence does not match 0802.31/0802.32	Lock shell status + HS before C/O draft.
Label	Original label + Vietnamese supplemental label; nutrition panel where applicable	Market circulation	Brand owner/Importer	Uses the same artwork logic for retail raw kernels and bulk commodity	QA according to retail/bulk and processed/raw status.

6. LEGAL BASIS & SPECIALIZED-POLICY MATRIX

6.1. Legal basis to review

Type	Instrument	Authority	Effective/application date	Role	Article/annex to watch	Review note
Plant quarantine	Law 41/2013/QH13 on Plant Protection and Quarantine	National Assembly	01 Jan 2015; partly expired	Legal framework for imported plant quarantine	Quarantine articles, inspection and pest treatment principles	Read with Circular 14/2024 and amended Circular 33/2014.
NEW – OLD PQ	Circular 14/2024/TT-BNNPTNT	MARD	15 Dec 2024	Current list of PQ articles and PRA groups	Art. 1: plant products include nuts/seeds; Art. 2 PRA groups	Replaced Circular 30/2014. Food-grade walnuts are PQ goods; PRA is not automatic without planting/high-risk trigger.
PQ procedure	Circular 33/2014/TT-BNNPTNT, amended by Circulars 34/2018 and 15/2021	MARD	Current amended version	Import PQ dossier and procedure	Art. 6: registration + Phytosanitary Certificate + permit if required; Art. 7: inspection/certificate issuance	A compliant shipment receives the PQ certificate within 24 hours from start of quarantine, unless technical reasons require longer.
HS/specialized list	Circular 01/2024/TT-BNNPTNT	MARD	20 Mar 2024	HS list for specialized inspection before clearance	Appendix II: 0802.31.00 and 0802.32.00 marked for PQ and food-safety inspection	Direct basis for not omitting either control layer.
Food safety	Decree 15/2018/ND-CP	Government	02 Feb 2018	Imported-food inspection, Art. 14 and self-declaration for processed prepacked food	Arts. 4–5; Arts. 13–19; Art. 14 on imported plant-origin food	Raw/bulk walnuts need country/territory eligibility review; processed prepacked goods may fall within the Art. 14 exception where conditions are met.
2026 NEW – OLD food safety	Resolution 15/2026/NQ-CP	Government	06 Apr 2026	Suspends Decree 46/2026 and Resolution 66.13/2026	Keeps Decree 15/2018 as operational base during suspension	Do not use early-2026 workflow from the suspended instruments.
2026 food-safety decentralization	Circular 22/2026/TT-BNNMT and implementation guidance	Ministry of Agriculture and Environment	Import-related milestone from 01 Sep 2026	Decentralizes normal/strict imported-food safety inspection to local authorities	Implementing body is assigned/designated by the provincial authority	As of 09 Sep 2026, identify the local competent body for the shipment.
MFN tariff	Decree 73/2025/ND-CP amending Decree 26/2023	Government	31 Mar 2025	Current MFN import rates for walnuts	0802.31.00 = 8%; 0802.32.00 = 30%	Shell status must be locked before quotation.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	15 Jul 2023	Ordinary-duty principle	Where no separate ordinary rate applies, commonly 150% of MFN	Indicatively 12% for 0802.31.00 and 45% for 0802.32.00 when applicable.
ACFTA	Decree 118/2022/ND-CP	Government	2022–2027 period	ASEAN–China special preferential tariff	0802.31.00 and 0802.32.00 = 0%	Only where origin rules and evidence are fully satisfied.
VAT – NEW 2026	Law 149/2025/QH15 amending VAT Law 48/2024	National Assembly	01 Jan 2026	Determines non-taxable treatment at import stage	Amended Art. 5(1): crop products not processed into another product or only ordinarily pre-processed are non-taxable at import	Major change from older 5%/10% VAT assumptions.
VAT – ordinary pre-processing	Decree 181/2025/ND-CP, amended by Decree 359/2025/ND-CP and Decree 144/2026/ND-CP	Government	Current 2026 framework	Implements VAT and clarifies ordinary pre-processing	Ordinary pre-processing includes cleaning, drying, shelling, dehusking, seed separation and similar basic steps	Raw/dried in-shell or shelled walnuts may remain non-taxable at import if not processed into another product.
Goods labeling	Decree 43/2017/ND-CP, amended by Decree 111/2021/ND-CP	Government	Decree 111 from 15 Feb 2022	Original label, supplemental Vietnamese label, mandatory particulars	Name, quantity, dates, origin, responsible entity; ingredients for processed food as applicable	Review by retail/bulk status.
Nutrition labeling	Circular 30/2026/TT-BYT	Ministry of Health	10 Jul 2026	Nutrition-content/value labeling	Review scope/exemptions based on product and label	Retail processed/prepacked goods require closer QA than bulk raw commodity.
Customs	Customs Law 54/2014/QH13; Decree 08/2015; Decree 167/2025/ND-CP	National Assembly/Government	Decree 167 from 15 Aug 2025	Declaration, inspection, classification and supervision	HS, records and customs channel	Law 11/2026/QH16 takes effect only on 01 Mar 2027.

NEW – OLD as of 09 Sep 2026: PQ uses Circular 14/2024 instead of Circular 30/2014; HS/specialized control uses Circular 01/2024. Food safety still operates on Decree 15/2018 because Decree 46/2026 and Resolution 66.13/2026 are suspended. From 01 Sep 2026, identify the local competent food-safety body. For VAT, Law 149/2025/QH15 effective 01 Jan 2026 makes crop products that are raw or only ordinarily pre-processed non-taxable at import.

6.2. Policy matrix by walnut scenario

Scenario	Basis	Potential policy	Authority at high level	Trigger
Walnuts in shell – 0802.31.00	Circular 14/2024; Circular 33/2014; Circular 01/2024; Decree 15/2018	Plant quarantine + food-safety inspection before clearance; customs; labeling	PQ authority + locally competent food-safety body + Customs	Juglans spp., fresh/dried, in shell, food use.
Raw/dried walnut kernels – 0802.32.00	Same bases + 2026 VAT law	PQ + food-safety inspection; import VAT may be non-taxable where only ordinarily pre-processed	PQ/food-safety bodies + Customs	Shelled, not roasted/cooked/seasoned.
Raw/bulk walnuts not processed prepacked	Art. 14 Decree 15/2018	Review country/territory eligibility recognized by Vietnam for food-safety control	Specialized food-safety authority	Not within processed-prepacked or Art. 13 exceptions.
Processed prepacked retail walnuts	Arts. 4–5 and Art. 14 exception under Decree 15/2018	May require self-declaration; Art. 14 raw/bulk condition may not apply if the exception is satisfied	Food-safety authority + Customs	Processed and prepacked.
Roasted/seasoned walnuts	Decree 15/2018 + heading 20.08 + label/additive rules	Processed HS; food safety + self-declaration + label; raw-agricultural VAT treatment no longer automatic	Food-safety authority + Customs	Roasting/cooking/syrup/salt/seasoning.
Walnuts for planting	Circular 14/2024 Arts. 2–3 + Law 41/2013	PQ + possible PRA/import permit	Plant-protection authority	Planting purpose/viability.

7. TIMING, FEES & RISK COSTS

Actual timing depends on the phytosanitary certificate, Article-14/country eligibility, food-safety method and customs channel. Circular 33/2014 provides that a compliant PQ shipment receives the certificate within 24 hours from the start of quarantine, unless technical reasons require longer.

Stage	Work	Recommended timing	Target output	Delay risk
1. Lock product scope	Confirm Juglans spp., in-shell/shelled, raw/dried vs roasted/seasoned, retail/bulk	Before PO/shipment	Product master + HS draft	Wrong HS can move MFN from 8% to 30%.
2. Review origin/FTA & Art. 14	Lock origin, FTA and country eligibility for raw/bulk food-safety route	Before purchasing	Clear landed-cost + compliance route	Source may be non-eligible or FTA benefit may be lost.
3. Prepare plant quarantine	Supplier arranges shipment-matching Phytosanitary Certificate	Before cargo departure	Valid certificate	Missing/mismatched description delays quarantine.
4. Prepare food safety / label	Determine inspection method; self-declaration where correct; QA label	Before ETA	Food-safety file + artwork status	Storage and document supplementation.
5. PQ + food-safety inspection	Register/inspect the plant product and conduct food-safety control under current method	Upon arrival/when file is ready	Specialized results	After 01 Sep 2026, the two layers may involve different competent bodies.
6. Customs – duty – C/O	Declaration, channel, MFN/FTA and VAT treatment according to product status	When records are complete	Clearance/release	Wrong shell status/C/O/VAT changes tax outcome.
7. Post-clearance	Vietnamese label, retain PQ/food-safety/C/O/customs file, change control	Before circulation and post-entry	Complete shipment file	Post-entry and traceability exposure.

Fees/costs: do not state one absolute amount without checking the current PQ/testing/food-safety fee schedule and the actual shipment. The main cost risks are wrong shell status, missing Phytosanitary Certificate and an unlocked Article-14 source route.

8. PRACTICAL E2E PROCESS

STEP 01

Review the product

Lock Juglans spp., in-shell vs shelled, raw/dried vs roasted/seasoned, piece form and packing. Do not use one HS for both shell states.

STEP 02

Lock HS – duty – C/O

0802.31.00: MFN 8%; 0802.32.00: MFN 30%. Check ACFTA/other FTAs by origin; China-origin goods may reach ACFTA 0% if eligible.

STEP 03

Review food safety before purchasing

For raw/bulk goods, review Art. 14 country/territory eligibility. For processed prepacked goods, determine self-declaration and Art. 14 exception.

STEP 04

Prepare plant quarantine

Supplier prepares the Phytosanitary Certificate; importer prepares PQ registration. Review PRA/import permit only when a separate trigger such as planting exists.

STEP 05

Freeze documents before ETA

Cross-check Invoice, Packing, B/L/AWB, Phytosanitary Certificate, C/O, shell status, origin, net weight and product description.

STEP 06

PQ + food safety + customs channel

Coordinate specialized controls with customs declaration. Yellow reviews documents; Red may add physical customs inspection beyond specialized inspection.

STEP 07

Complete tax – clearance

Apply the correct import duty and non-taxable import VAT where raw/ordinarily pre-processed goods meet the legal conditions; track release.

STEP 08

Post-clearance

Complete Vietnamese supplemental labeling where needed, retain product master + shipment file, and trigger re-review upon changes in shell status, process, origin, supplier or purpose.

Before ETA: have shell-status confirmation, product/process file, draft Phytosanitary Certificate, C/O, country-eligibility check for raw/bulk where applicable, food-safety plan and a VAT-treatment memo. Do not wait until declaration to decide 0802.31 vs 0802.32.

Main blockers: supplier ships shelled instead of in-shell goods, kernels are roasted/seasoned while documents say raw, phytosanitary description mismatches, C/O uses the wrong HS, or accounting applies old 5%/10% VAT logic.

9. FAQ

Which HS applies to walnuts in shell?

Fresh/dried walnuts with the hard shell remaining and not deeply processed are reviewed under 0802.31.00.

Which HS applies to walnut kernels?

Shelled walnut kernels that remain whole/halves/natural pieces, fresh/dried and unroasted/uncooked/unseasoned are reviewed under 0802.32.00.

Why is the duty gap so large?

Decree 73/2025 currently shows MFN 8% for 0802.31.00 but 30% for 0802.32.00. Shell status therefore needs to be locked before quotation and C/O.

Are walnuts subject to plant quarantine?

Yes. Circular 14/2024 includes nuts/seeds among PQ plant products, and Circular 01/2024 marks both 0802.31.00 and 0802.32.00 in the PQ column.

Is a Phytosanitary Certificate required?

It forms part of the import PQ dossier under Circular 33/2014. The exporting-country certificate must match the shipment, origin, quantities/packages and product description.

Are walnuts subject to food-safety inspection?

Yes. Circular 01/2024 marks both walnut codes in the food-safety inspection column before clearance. The actual method follows Decree 15/2018, exemptions and current decentralization.

Do raw/bulk walnuts require a check of eligible exporting countries?

Potentially yes. Art. 14 of Decree 15/2018 applies food-safety-control-system eligibility to imported plant-origin food, except processed prepacked products and specified exceptions.

What VAT applies to raw walnut kernels at import?

If the kernels remain crop products not processed into another product or only ordinarily pre-processed such as drying/shelling, from 01 Jan 2026 they are not subject to VAT at the import stage.

What if China-origin walnuts have Form E?

The ACFTA 2022–2027 schedule shows 0% for both 0802.31.00 and 0802.32.00, subject to valid origin rules and documents.

Can salted roasted walnuts still use 0802.32.00?

They should not be assumed to. Roasting/seasoning moves the product into Chapter-20 logic, commonly requiring review of 2008.19.91/.99 and the processed-product food-safety/VAT treatment.

10. OUTPUTS & POST-CLEARANCE OBLIGATIONS

Product file

Juglans/product identity, shell status, process, moisture/spec/COA, ingredients, photos and packing version.

Plant-quarantine file

PQ registration, exporting-country Phytosanitary Certificate, import PQ Certificate and treatment records where any.

Food-safety file

Inspection file, Art. 14/country eligibility where applicable, tests/self-declaration for the correct scope.

Shipment file

Invoice, Packing, B/L/AWB, origin/C/O, customs declaration, value, tax treatment and specialized records.

Label & circulation

Original/supplemental label, product name, net weight, origin, dates, responsible entity and nutrition where applicable.

CHECK

Change control

Changes from in-shell → shelled, raw → roasted/seasoned, origin, supplier, packing or purpose trigger a fresh HS – PQ – food-safety – VAT – C/O review.

Target state: maintain one consistent evidence chain: walnut identity → shell status → HS → MFN/FTA → PQ → food safety/Art. 14 → VAT → customs declaration → label.

Clearance is not the end. A change in shell status, roasting/seasoning, origin, supplier, packing or intended use should trigger a fresh review of the entire compliance chain.

11. SOLUTIONS FROM TGIMEX

For walnuts, the earliest control point is shell status – HS – duty – VAT – plant quarantine – food safety – C/O. Confusing in-shell goods with shelled kernels can materially change landed cost and documentation.

Pre-ETA review

Lock shell status, HS 0802.31/0802.32, duty, VAT treatment, FTA/C/O, plant quarantine, food safety and Art. 14 before shipment.

Compliance-file control

Cross-check Invoice, Packing, B/L/AWB, Phytosanitary Certificate, C/O, spec/COA, testing, country eligibility/self-declaration and label.

Operations/logistics coordination

Synchronize PQ – food safety – declaration – channel – tax – release to avoid storage, missing-certificate and incorrect-tax exposure.

Importers should work with a team capable of coordinating logistics, documents, customs, plant quarantine and food-safety policy to lock the complete workflow before ETA rather than repairing each layer after cargo arrival.

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