EU Combined Nomenclature · CN code · HS 0802.12
0802 12 10: Shelled almonds: Other nuts, fresh or dried, whether or not shelled or peeled: almonds, shelled, bitter
Shelled almonds
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0802 Other nuts, fresh or dried, whether or not shelled or peeled:
- Almonds:
- 0802 12 Shelled:
- 0802 12 10 Bitter
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 6
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import controlOfficial control - plants
- Applies to goods from
- all countries except Switzerland
- Legal act
- Regulation 2072/19
- Import controlCompliance with the pre-export checks requirements
- Applies to goods from
- United States
- Legal act
- Regulation 0949/15
- 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 · 28 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| EU–United States agreementQuota | United States | Free |
EU: imports by month · HS 0802.12
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €1.4bn | 95.1% | +11.1% |
 Australia | €47.3m | 3.1% | -0.6% |
 Vietnam | €5.5m | 0.4% | +6.8% |
 Morocco | €3.6m | 0.2% | -2.2% |
 Afghanistan | €3.4m | 0.2% | -11% |
 Uzbekistan | €2.5m | 0.2% | +64.2% |
 South Africa | €2m | 0.1% | -41.5% |
 Chile | €2m | 0.1% | -31.5% |
Same subheading in other tariffs
0802.12 Other nuts, fresh or dried, whether or not shelled or peeled: almonds, shelled
UK Free – 2% Third-country duty 2 tariff lines · average 1% 
Türkiye 15% Third-country duty 2 tariff lines USA specific or compound duty General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 20% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 1 tariff line 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Japan Free – 2.4% General (MFN) 2 tariff lines · average 1.2% 
Taiwan 2.5% General (MFN) 2 tariff lines · 1× specific or compound duty 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line EU lines: 0802.12
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Legal 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 | Bitter | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Bitter | Free | — |
CN code 0802 12 10 is a line of the EU Combined Nomenclature under HS subheading 0802.12 (other nuts, fresh or dried, whether or not shelled or peeled: almonds, shelled).
The third-country duty is free, and quantities are declared in —.
1 country pays no duty in the EU thanks to trade agreements and preference schemes such as the EU–United States agreement, against a standard rate of Free.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of shelled almonds (HS 0802.12) into the EU came to €1.5bn between September 2025 and August 2026 (up 10% on the year before); United States supplied 95%, followed by Australia.
For the same subheading, the UK duty is 0%–2%, the Türkiye duty is 15%, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 0%–2.4%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 0802.12 worth US$2.1bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 5th with US$3m.
Questions and answers
What is the EU import duty for CN code 0802 12 10?
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.
Which countries get a lower rate on 0802 12 10?
1 country has a preferential rate on this line, 1 of them at 0%, under the EU–United States agreement and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 0802 12 10?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 0802.12 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$1.1bn), followed by Australia.