Subheading · Chapter 08 · Heading 0802
0802.32: Other nuts, fresh or dried, whether or not shelled or peeled: walnuts, shelled
Shelled walnuts
Official description Shelled
0802.32 is the HS subheading for shelled walnuts, under heading 0802 in chapter 08.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0802 32 00 00 Shelled 4%
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £48.5m | 59.1% | -4.1% | |
| £10.8m | 13.2% | +30.4% | |
| £10.1m | 12.3% | +58% | |
| £7.2m | 8.7% | -5.9% | |
| £2.3m | 2.8% | +257.6% | |
| £2.1m | 2.5% | -1.8% | |
| £470k | 0.6% | -51.1% | |
| £321k | 0.4% | +233.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$196.3kUS$196.3k+US$3.4m+US$18.3m+> US$87.9m
Exports: 118
- United States: US$817.4m
- China: US$327.5m
- Chile: US$203.1m
- Germany: US$87.9m
- Ukraine: US$87m
- Netherlands: US$43.3m
- Moldova: US$39m
- Türkiye: US$33.9m
- Uzbekistan: US$31.4m
- France: US$20.7m
- Afghanistan: US$18.3m
- Spain: US$14.8m
- Czechia: US$14.5m
- Romania: US$14m
- Mexico: US$13.3m
- Kyrgyzstan: US$10.4m
- Argentina: US$9.8m
- Austria: US$9.3m
- Syria: US$6.2m
- Belgium: US$5.6m
- India: US$5.2m
- Italy: US$5m
- United Arab Emirates: US$4.3m
- Australia: US$4m
- Vietnam: US$3.9m
- Lithuania: US$3.9m
- Sweden: US$3.4m
- Denmark: US$3.3m
- Slovakia: US$2.9m
- Lebanon: US$2.8m
- Hungary: US$2.7m
- Canada: US$2.7m
- Iran: US$2.5m
- Greece: US$2.1m
- Poland: US$2.1m
- Brazil: US$2m
- Bulgaria: US$2m
- United Kingdom: US$1.9m
- Croatia: US$1.8m
- Slovenia: US$1.8m
- South Africa: US$1.5m
- Russia: US$1.3m
- Latvia: US$838.4k
- Portugal: US$825.2k
- Switzerland: US$757.8k
- Jordan: US$621.8k
- Estonia: US$587.5k
- Egypt: US$529.8k
- Saudi Arabia: US$457.4k
- Bosnia & Herzegovina: US$320.4k
- Serbia: US$288.9k
- Finland: US$250.5k
- South Korea: US$247.1k
- Georgia: US$196.3k
- Singapore: US$161.2k
- Malaysia: US$158k
- Armenia: US$129.9k
- Ireland: US$114.7k
- Morocco: US$109.5k
- Curaçao: US$85.6k
Trade value (US$) no reported trade < US$408.8kUS$408.8k+US$6.4m+US$23.9m+> US$78m
Imports: 195
- Germany: US$236.4m
- Spain: US$142.3m
- Netherlands: US$135.2m
- Kyrgyzstan: US$100.1m
- Japan: US$84.2m
- South Korea: US$78m
- United Arab Emirates: US$72.1m
- Italy: US$70.2m
- United Kingdom: US$68.8m
- France: US$59.8m
- Türkiye: US$59.6m
- Canada: US$58.7m
- Austria: US$32.3m
- Saudi Arabia: US$31.4m
- Israel: US$29.5m
- Romania: US$28.6m
- Australia: US$26.3m
- Brazil: US$25.7m
- Iraq: US$24.3m
- Switzerland: US$23.9m
- Poland: US$23.8m
- Russia: US$22.6m
- Taiwan: US$22.5m
- Mexico: US$22.1m
- Greece: US$19.8m
- India: US$19.6m
- Belgium: US$18.1m
- Sweden: US$18.1m
- Portugal: US$16m
- Azerbaijan: US$13.9m
- Jordan: US$13m
- Uzbekistan: US$12.6m
- Algeria: US$11.2m
- Denmark: US$9.9m
- Croatia: US$9.8m
- Kuwait: US$9.6m
- Czechia: US$9.5m
- Egypt: US$9.5m
- Serbia: US$9.4m
- Slovakia: US$8.5m
- Slovenia: US$8.2m
- Ecuador: US$7.8m
- Norway: US$7.8m
- Kazakhstan: US$7.7m
- Bulgaria: US$7.5m
- United States: US$7.2m
- Georgia: US$7m
- Hungary: US$6.9m
- Bosnia & Herzegovina: US$6.4m
- Lebanon: US$6.3m
- Lithuania: US$6.2m
- Malaysia: US$5.2m
- Qatar: US$5.1m
- Libya: US$5.1m
- New Zealand: US$5.1m
- Singapore: US$4.7m
- Ireland: US$4.6m
- Hong Kong SAR China: US$4.3m
- Vietnam: US$4.3m
- Uruguay: US$4.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$817.4m | 43.5% | |
| 2 | US$327.5m | 17.4% | |
| 3 | US$203.1m | 10.8% | |
| 4 | US$87.9m | 4.7% | |
| 5 | US$87m | 4.6% | |
| 6 | US$43.3m | 2.3% | |
| 7 | US$39m | 2.1% | |
| 8 | US$33.9m | 1.8% | |
| 9 | US$31.4m | 1.7% | |
| 10 | US$20.7m | 1.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$236.4m | 12.6% | |
| 2 | US$142.3m | 7.6% | |
| 3 | US$135.2m | 7.2% | |
| 4 | US$100.1m | 5.3% | |
| 5 | US$84.2m | 4.5% | |
| 6 | US$78m | 4.2% | |
| 7 | US$72.1m | 3.8% | |
| 8 | US$70.2m | 3.7% | |
| 9 | US$68.8m | 3.7% | |
| 10 | US$59.8m | 3.2% |
Binding rulings for similar goods 1
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.
- N302808 U.S. CBP
The tariff classification of almonds, walnuts, black and golden raisins, and apricots from Uzbekistan
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
Subheading 0802.32 is a single line in the UK Global Tariff, where the duty is 4%.
The EU Combined Nomenclature has one tariff line for subheading 0802.32; the duty is 5.1%.
Goods from 168 countries can enter the UK at a preferential rate instead of the standard 4%; 168 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported shelled walnuts worth £82m (up 6% on the year before), at an average of £5.37 per kg; United States supplied 59%, followed by Chile.
World trade in shelled walnuts reached US$1.9bn in 2024, up 18.3% on 2023.
The United States was the largest exporter with 43.5% of the total, ahead of China.
Questions and answers
What is the HS code for other nuts, fresh or dried, whether or not shelled or peeled: walnuts, shelled?
Other nuts, fresh or dried, whether or not shelled or peeled: walnuts, shelled fall under HS subheading 0802.32, part of heading 0802, in section II of the Harmonized System.
What is the import duty on other nuts, fresh or dried in the UK?
Under the UK Global Tariff, imports under 0802.32 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other nuts, fresh or dried in the EU?
Under the EU Combined Nomenclature, imports under 0802.32 from countries without a preferential agreement are charged at 5.1%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other nuts, fresh or dried?
The United States, with US$817.4m in 2024 (43.5% of world exports).
Which countries can export shelled walnuts to the UK duty-free?
168 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 4% applies. Pick a country above to see its rate.
Is there anti-dumping duty on shelled walnuts?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import shelled walnuts from?
In the 12 months to August 2026, the largest suppliers were United States (59%), Chile (13%) and Germany (12%), out of total imports of £82m.