EU Combined Nomenclature · CN code · HS 0801.31
0801 31 00: Coconuts, Brazil nuts and cashew nuts, fresh or dried: cashew nuts, in shell
Cashew nuts in shell
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026
- 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled:
- Cashew nuts:
- 0801 31 00 In shell
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 10% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 5% reduced rate -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 4% reduced rate -
Latvia 12% reduced rate -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 5% reduced rate -
Portugal 6% reduced rate -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 21% -
Sweden 6% reduced rate
TEDB · 24 October 2026
EU: imports by month · HS 0801.31
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Côte d’Ivoire | €332k | 41.6% | +64,152.6% |
 Vietnam | €194k | 24.3% | +136.1% |
 Brazil | €151k | 18.9% | +418,338.9% |
 Peru | €51k | 6.4% | — |
 China | €18k | 2.2% | +820.9% |
 India | €11k | 1.3% | -26.4% |
 Nigeria | €6k | 0.7% | +819.9% |
 Türkiye | €6k | 0.7% | +54.8% |
Same subheading in other tariffs
0801.31 Coconuts, Brazil nuts and cashew nuts, fresh or dried: cashew nuts, in shell
UK
USALegal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
General
1. This chapter includes fruit for distillation purposes in the form of a coarse pulp, even if natural fermentation has commenced.
2. Pasteurisation is not admissible in this chapter, with the exception of:
- dried fruits and nuts of this chapter;
- provisionally preserved fruits and nuts of heading 0812;
- frozen fruits and nuts of heading 0811.
Sterilised fruits and nuts are excluded from this chapter (heading 2008 in general).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | In shell | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | In shell | Free | — |
In the EU Combined Nomenclature, 0801 31 00 is one of 1 line under subheading 0801.31, coconuts, Brazil nuts and cashew nuts, fresh or dried: cashew nuts, in shell.
The third-country duty is free, and quantities are declared in —.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported cashew nuts in shell (HS 0801.31) worth €798.9k (up 195% on the year before), at an average of €3.91 per kg; Côte d’Ivoire supplied 42%, followed by Vietnam.
For the same subheading, the UK duty is free, the Türkiye duty is 10% and the US duty is free.
EU member states imported goods of subheading 0801.31 worth US$20.6m in 2024.
Questions and answers
What is the EU import duty for CN code 0801 31 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Do anti-dumping or other extra duties apply to 0801 31 00?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Typical products
Everyday names, not part of the legal text.